The office of county treasurer is unique among the other elected county officials because it is a part-time position with strictly limited policy-making discretion over taxes and spending. The three-member board of county commissioners works with the department heads (sheriff’s office, nursing home, jail/house of corrections, etc.), to develop the county budget. The budget is then presented to the county convention, also known as the “county delegation”, which may make adjustments to the budget. The county convention is made up of all of the State Representatives from Merrimack County, so the term county delegation is more descriptive of its members, since they are the county’s legislative delegation to the State House of Representatives in Concord. The county convention may adjust the budget before approving it. Once the budget is approved, they subtract the proposed expenditures from the anticipated revenue, and direct the treasurer to send bills or “warrants” to the various towns and cities to collect each municipality’s share of the obligation to fund county operations.
For example, the 2010 Merrimack County budget approved spending of $74,724,412 and estimated revenues from operations, of $32,884,017, leaving $41,840,395 to be collected from the cities and towns by the treasurer. Some portion of that $41,840,395 shows up on local property tax bills, and it is established by formulas set by the State Department of Revenue Administration.
As the fiscal year progresses, the treasurer assists with what could be best described as cash flow management. When funds are needed to fund county operations, and the tax payments or grants from other governmental entities have not been received, the Treasurer may, with the approval of the commissioners and the executive committee of the county convention, borrow money to meet the county’s needs. When there are excess funds available which are not immediately necessary to meet the county’s needs, the treasurer, with the approval of the commissioners, invests the funds in one of the very conservative manners set forth in the statute. The treasurer also pays bills when directed to do so by the commissioners and has certain investment consultation and fiscal reporting requirements. These duties are set forth in RSA 29.
