Major Responsibilities of the County Treasurer
The County Treasurer's functions and task are defined in the Washington
Association of County Officals' publication, "Washington County Government", as
follows:
The county treasurer holds a key position of public trust in the financial
affairs of local government. Acting as the bank for the county, school
districts, fire districts, water districts and other units of local government,
the treasurer's office receipts, disburses, invests, and accounts for the funds
of each of these entities. In addition, the treasurer is charged with the
collection of various taxes that benefit a wide range of governmental units.
Over 60 percent of the workload of the county treasurer is directed toward
providing services to the taxing districts and cities and 40 percent to the
county.
The major responsibilities of the county treasurer can be summarized in the
following areas:
** Collection of taxes
** Receipting and accounting of revenue
==>Deposit Transmittal Form [General]
==>Deposit Transmittal Form [Pool Only]
** Disbursement of funds
==>E-Transaction Form
==>Check Request Form
==>Stop Payment Form
** Cash management & Investments
==>Investment Form [Single fund multiple maturity dates]
==>Investment Form [Multiple funds]
==>Fund Transfer Form
** Debt management
RECEIPT AND ACCOUNTING OF REVENUE
As the depository for all funds, fees collected by other county offices as well
as those collected by the various districts, are forwarded to the treasurer for
custody. State and federal moneys allocated to local governments are transmitted
to the treasurer and are deposited to the proper funds. Monthly reports are
prepared to show the accounting transactions by fund for each unit of
government.
Property taxes are a major source of revenue to local governments. Billed by the
county treasurer, these taxes are distributed upon collection to the various
state, school, county, city and district funds as levied.
The county treasurer also bills and collects special assessments authorized by
the voters to fund improvements or to provide a specific service to property
owners within a localized district.
In addition, the county treasurer acts as an agent for the Washington State
Department of Revenue to administer and collect the real estate excise tax on
the conveyance of real property. These taxes, which help fund the state public
school system and local government capital improvements, are paid by the seller
as a percentage of the sale price.
COLLECTION OF TAXES
Upon receipt of the tax rolls from the county assessor, the treasurer forwards
to all property owners statements of real and personal property taxes due. These
taxes are payable on or after February 15 of each year with the full tax due by
April 30. If the amount payable is over $50, one-half may be paid on or before
April 30 with the second half due on or before October 31.
Collection provisions in the law direct the treasurer to seize and sell personal
property when those taxes become delinquent. The statutes governing real
property require the treasurer to commence foreclosure action when those taxes
are delinquent for three years and the property is sold at a public action.
DISBURSEMENT OF FUNDS
The treasurer redeems all school, county and district warrants from moneys
available in the fund upon which they are drawn. If a fund has insufficient
moneys, each warrant is registered and interest charges begin to accrue. Then,
as moneys become available, those warrants are called for redemption in the
order of their issuance.
CASH MANAGEMENT
The treasurer manages the cash flow of the county and invests funds not needed
for immediate expenditures for the county and junior taxing districts.
DEBT MANAGEMENT
The treasurer administers short-term and long-term debt financing. Bond sales
authorized by the county and school or other local districts are conducted by
the treasurer. A detailed record is kept of every bond and an entry on the bond
register shows each bond and coupon payment.
MISCELLANEOUS DUTIES
The treasurer also conducts the sale of surplus items such as sheriff's cars
and county road equipment at public auction. In addition, any unclaimed money or
property found upon a deceased person is delivered to the treasurer, by the
coroner, for safe keeping.
The duties of the treasurer are many and varied - each requiring the efficient
and reliable handling of public funds. With responsibilities extending beyond
the scope of county operations, the county treasurer plays a key fiduciary role
in the operation of local government.
DOCUMENT RETENTION GUIDELINES & PUBLIC RECORDS REQUESTS
The Klickitat County Treasurer’s Office follows the general records retention schedule for
County Treasurers provided by the Washington State Local Records Committee and can be reviewed
at the following link:
County Treasurer Records Retention Schedule ver 4.0 rev
Public Record requests can be submitted to Ms. Dani Burton, Klickitat County Treasurer
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