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COUNTY TREASURERS BASIC
RESPONSIBELITY

     The County Treasurer's major responsibility is the collection of various taxes. The two most noted and largest dollar amounts collected in taxes come from Real Property Taxes and Personal Property Taxes. Other taxes collected by the County Treasurer are Manufactured Home, Inheritance, Hotel-Motel and Special Assessments.

     The County Treasurer is the collector and safekeeper of all taxes collected in taxing districts such as schools, cities, townships and villages. As the tax collector for these various districts, the County Treasurer must efficiently and effectively account for all monies collected in these districts in a timely manner. The faster the tax dollars can be accounted for, the faster the taxing districts can receive their income from tax monies collected. The taxing districts operate from the dollars collected by the County Treasurer.

     In addition, the County Treasurer receives all monies collected by various other county departments for fees and keeps a record of these deposits. Daily financial statements of these deposits are prepared and submitted to the County Auditor. Monthly financial statements must be prepared and balanced with the County Auditor. Also, the County Treasurer redeems all warrants (checks) issued by the County Auditor.

     The County Treasurer invests undisbursed funds for various periods of time which earns money for the county general operating fund. In many counties, the dollars earned from investments are a major source of revenue for the county general fund. A County Treasurer must continually monitor investments and maintain short term investments to have enough monies readily available to pay current operating expenses from day to day.

The County Treasurer must at all times be a leader in the area of fiscal management and accountability.  Accounting records must be current and accurate.  County Treasurers work closely with Auditor of State Examiners when implementing new accounting procedures or modifying current accounting principles and practices to enhance and progress in the area of tax collection accountability.