CLERK & TREASURER: WORKING TOGETHER

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CLERK & TREASURER: WORKING TOGETHER

Presenters: Cindy Davis & Jim Beelen Member Information Services Michigan Townships Association

Who Do You Work With?

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This?

Who Do You Work With?

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Or this?

Who Do You Work With?

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Or this?

Why Two Offices?

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The state's Accounting Procedures Manual requires that townships have financial internal controls.

The two separate offices (clerk and treasurer) involved in township financial transactions provides a level of internal control.

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APM

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Department of Treasury Accounting Procedures Manual for Local Units of Government

Financial Policies

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Although the APM provides guidance, financial policies help provide clear direction and good internal controls. They include, but are not limited to:

Investment/depository Credit card ACH (Automatic Clearing House) Purchasing Post audit Travel and expense

See the MTA publication Policy Matters for samples of these policies and more.

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