1. Town Clerk/Treasurer Combined vs. Separate Elected vs. Appointed
Objective: To Provide analysis of the advantages and disadvantages of separating the position
Boulder Junction Historical Background
Duties of Town Clerk & Duties of Treasurer
Additional Boulder Jct. Clerk Duties
Who Does What? Paying Bills, Handling Money
Who Does What? Bank Accounts
Separating Town Clerk/Treasurer Position Metrics
Combined vs Separate Pros & Cons

2. T/C Combined vs. Separate Elected vs. Appointed
Appointed vs Elected Pros and Cons
Timetable and Process to Separate
Timetable and Process to Appoint

3. Historical Background
Treasurer Resigns October 1994
Fill Vacancy for remainder of term
Board Votes to Combine position effective April 1995
November 1994 Treasurer hired
November 1996 Clerk Treasurer Resigns
November 1996 Deputy Clerk takes over

4. Historical Background
Deputy Clerk/Treasurer appointed November 1996
June 2000 Clerk/Treasurer takes LOA
February 2001 Clerk Treasurer Resigns
February 2001 Deputy appointed C/T
April 2001 appointee elected C/T

5. Duties of Town Clerk Clerk of Town Meeting and Town Board Finance Book
Elections and Appointments
Sale of Real Property
Notices
Records
Licenses
Serves as clerk of the town meeting with pre and post-meeting duties involving posting of any required notices and resolutions passed by the town meeting. Also serves as clerk of town board (including closed sessions unless circumstances involving the clerk dictate the clerk should not be present) and keeps a full record of all meetings
Maintain a finance book which must contain a complete record of the finances of the town. The finances maintained by the clerk are in addition to the finances kept by the treasurer
Performs duties prescribed for local clerks in the election laws chapters 5-12 of the statutes
The clerk rather than the town chairperson, executes conveyances of the towns real property according to the statutes. The WTA, recommends that the chairperson also sign the conveyance
Publish and or post ordinances and resolutions as required under sec 60.80
Perform duties under the open records law with regards to records of which the clerk is the legal custodian
Issue licenses or permits granted by the town board upon presentation of a receipt from the town treasurer indicating any required fee has been paid
Stamps of endorsed street trade permits for minors at the at the request of an employer under sec
Perform the clerks duties relating to public instruction under chapters Keep a map showing the boundaries of the school districts with the town and apportion tax revenues collected by the towns for the schools

6. Duties of the Town Clerk
Schools
Highways and Bridges
Notice of Property Tax revenue
Appoint a Deputy Town Clerk
Perform the clerks duties relating to public instruction under chapters Keep a map showing the boundaries of the school districts with the town and apportion tax revenues collected by the towns for the schools
Perform duties relating to highways, bridges and drains specified in Chapters 80-92
Notify the County Treasurer, by February 20 of the proportion of property tax reentering jurisdiction ue and state property tax credits to be disbursed by the taxation district treasurer to each taxing jurisdiction within the town,
The clerk may appoint a Deputy Town Clerk who must take and file and oath of office and official bond Sec (11) The Town Clerk is in charge of the Deputy and may designate the deputy to perform the clerks duties when the clerk is absent, sick or otherwise disabled. Although the town clerk appoints an directly supervises the Deputy, the town board establishes the salary

7. Duties of the Town Treasurer
Receive and Disburse Town Money
Deposit of Town Money
Records
Taxes
Other duties
The Treasurer receives and takes charge of all money belonging to the town. The Treasurer also disburse money under sec A recent provision, however, allows the town board to enact an ordinance allowing an official or employee of a town fire department, EMT, or first responder department to deposit the department’s volunteer funds in the department account and control expenditures from the fund, Treasure must keep an itemized account of all monies received and disbursed.
The treasurer must deposit town funds received as soon as practicable, in the public depository designated by the town board.
The treasurer must comply with the public records law with respect to the records of which the treasurer is the custodian.
The treasurer must perform all of the duties relating to taxation required of the treasurer under Chapters 70-79

8. Who Does What? Receiving and Handling Money
Clerk
Confirms Data to Remittance Notices, Tickler File
Records Receipt Data in Financial Records
Checks Periodically to Ensure Funds Received Are In Synch with Budget Projections

9. Who Does What? Receiving and Handling Money
Treasurer
Receive & Safeguard
Issue Receipt
Distribute/Mail Recpt.
Fwd. Recpt to Clerk on a timely basis
Record Receipt
Town Board
Set Requirements for Monthly Report by Treasurer
Sets Policy Regarding Frequency of Deposits

10. Who Does What? Paying Bills
Clerk
Receives all Bills
Examines & Validates
Verifies Budget
Issues order to Pay
Create & Sign for each
Deliver to Chairman
Present to Board
Record Data
Chairman
Review and Sign
Deliver to Treasurer
Return Bills to Clerk for filing

11. Who Does What? Paying Bills
Town Board
Approve Payment of Bills in Clerk’s Orders
Treasurer
Signs each Check Board approved
Ensure Funds
Mails or Distributes
Records Transactions

12. Who Does What? Bank Accounts
Town Board
Selects Financial Institutions
Selects Types of Accounts To Be Authorized
Issues Resolution to Establish Accounts
Ensure Bank Enforces Multiple Signature
Authorizes Special Services/Telephone Transfers, 3rd Party Withdrawals

13. Who Does What? Bank Accounts
Clerk
Periodically Reviews Bank Statements
Maintains Finance Book

14. Who Does What? Bank Accounts
Treasurer
Deposits into Authorized Accounts per Policy
Opens and Closes Accounts Per Board Resolution
Receives and Reconciles Bank Statements
Forwards Copy of Statement to Clerk, timely basis
Transfers Funds As Needed after obtaining proper Signatures
Maintains Finance Book

15. Additional Boulder Jct. Duties
Sales & Reconciliation of Garbage Bag Sales
Manage Community Center Reservations
Community Center Rental Operations management
Election Official Management & Training
Public Record Requests
Youth Recreation programs financial management
Private Snow Plowing Accounting & Management
Manage Zoning, Building, Fire Codes

16. Pros and Cons To Separate Clerk/Treasurer
Balance Workload
Improved Accounting Procedures
Improved Audit Trail
No Annual Audit
Cons
Election every 2 years
Personnel Issues
Cost
Workloads not equal
Turnover
Duties non-transferable
Need for 2 Deputies
Statute requires the clerk and treasurer must each keep a complete set of financial records covering all revenues and expenditures, each official has custody of his or her own set of records and neither should have access to the others. On a shared computer they must still keep two sets of files.

17. Pros & Cons Elected vs. Appointed
Electors Meeting required
Election every 2 years
Electors vote on the candidates
Appointed would require a contract
No residency requirement for appointed
Town Board selects and hires candidate
Appointed Compensation/Unemployment Issues
Training Issues with Appointed positions

18. Local C/T Analysis

19. Local C/T Analysis

20. Local C/T Analysis

21. Local C/T Analysis

22. Local C/T Combined Analysis

23. State C/T Combined Analysis

24. State C/T Local Analysis