In many jurisdictions, non-profit boards may combine the work of the secretary and the treasurer into a single position. This person, usually called the secretary-treasurer, performs the duties required of both positions. Usual duties include keeping records of board meetings and keeping track of the non-profit financial data.
The secretary-treasurer of a non-profit is an officer of the company and usually a member of the board of directors, according to Free Management Help. As secretary, his or her job duties include making a record of each board meeting and filing or storing each record in an easily accessible place. As treasurer, he or she reports on the company's financial status to the board at each meeting.
In addition to attending and participating in board meetings, a non-profit secretary-treasurer performs various duties outside meetings, according to the Minnesota Council on Nonprofits. As secretary, he or she keeps the records made at a board meeting in an organised, easily accessible location. The secretary also keeps track of the company's legal documents, such as its articles of incorporation and bylaws. Duties as treasurer include creating each year's budget along with the non-profit executive director and keeping track of charitable gifts or donations made to the company.
The duties of a non-profit board's secretary-treasurer should be outlined in the company's bylaws, according to Idealist. Because a secretary-treasurer is an officer of the company, this person's job duties should be listed under the "officers" section of the bylaws rather than the "directors" section. A secretary-treasurer who is also a director, or a member of the board, needs to consider the job requirements in both the "officers" and "directors" section of the bylaws.
The secretary-treasurer of a non-profit has legal duties in both roles, according to Idealist. He or she is responsible for reviewing and signing the minutes at the end of each meeting, thereby attesting to their accuracy. The secretary-treasurer is also responsible for keeping accurate financial records, should the non-profit face an audit of its charitable work from the Internal Revenue Service or the state.
The person chosen to act as secretary-treasurer for a non-profit should have the skills necessary to complete their duties. An ability to take detailed notes and basic accounting skills are essential. The secretary-treasurer should understand the legal significance of the position as well as its importance in the smooth running of the company.