District Clerk: Roles and Responsibilities - Financial Records

Financial Records

Clerks should maintain financial records for the district. They prepare district checks after determining if the claim was properly authorized; the claim does not over expend the budget; and the claim was approved in advance. Clerks present prepared checks to the Treasurer or board at CD meetings or as requested. Clerks also work with the CD Treasurer to present a financial report to the board at least quarterly.

As custodian of district funds, the treasurer is responsible to receive and deposit funds; keep an accurate account of all monies received and issue receipts; and sign district checks (in special districts with an expenditure budget of less than $50,000 per year, a member of the governing board shall also sign all checks). The treasurer determines that sufficient funds are available to honor all checks.