In Michigan, the township treasurer has statutory duties related to financial management, including collecting property taxes, managing township funds, and accounting for revenues and expenditures. They also must appoint a deputy; the deputy shall serve as assigned by the treasure and have the powers and duties of the treasure should they become incapacitated or die.  The deputy may not vote on matters before the board.  The deputy may be paid if there is an agreement between the board and the treasure.  The treasurer must post a surety bond and ensure proper accounting practices. The township treasurers’ financial records are required to undergo an independent qualified practitioner audit bi-annually.