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Assessors, Controllers, and Treasurers are involved with the financial aspects of local governments. Together they direct, assess, collect, budget, and disburse most of the money used by local government agencies. Depending on the place of employment, these officials may be appointed or elected.

JOB DUTIES 

Assessors may:

Estimate the true cash value of real and personal property

Inspect property

Apply the tax rate to the true cash value

Write reports for the public record

Send out tax notices or special assessment notices to the property owner

Employ staff members who specialize in either commercial or personal property or in agricultural, industrial, timber, or land appraising

Controllers may:

Prepare a financial analysis of the operation

Establish major economic policies and objectives

Prepare financial status report of local government

Advise on desirable operational adjustments due to tax revisions

Direct preparation of the budget and financial forecasts

Arrange for audits of the government's account

Determine depreciation rates

Prepare governmental reports

Use computer software to design spread sheets or work papers for staff to use

Adjust work procedures to account for changes in governmental accounting principles

Treasurers may:

Collect tax money and money for services such as water or sewer

Disburse money to agencies in local government according to the budget and state statute

Prepare financial reports

Direct payroll accounts and make out checks

Analyze financial records to forecast future financial position

Institute new procedures such as lock-box services to reduce clerical

tasks and save taxpayers interest losses

Develop investment strategy for funds

The equipment and materials used include:

OCCUPATIONAL SPECIALTIES

Assessors, Controllers, and Treasurers may specialize in these areas:

188.167-010 APPRAISERS (also called Assessors) appraise and assess property according to laws and statutes. Depending on the employer, they may be called City Assessor, Township Assessor, or County Equalization Director.

160.167-058 CONTROLLERS (often called finance directors) direct the financial affairs of local governments, including preparing payrolls and reports.

161.117-018 TREASURERS direct financial planning as well as obtain and invest funds for a local government.

In some localities, a Treasurer and Controller may have overlapping duties. In smaller towns, one person may perform the duties of both and have other administrative responsibilities as well.

In addition to learning about these specialties, you may also find it helpful to explore the following MOIScripts:

WORKING CONDITIONS AND REQUIREMENTS

Assessors, Controllers, and Treasurers may work alone or with others on a particular project. They may supervise assistant Assessors and appraisers, Controllers, and Treasurers as well as secretaries, clerks, and other workers in their offices. They generally work in clean, well lighted, well ventilated offices. Assessors also spend considerable time outdoors in all kinds of weather when making assessments of property.

Assessors, Controllers, and Treasurers usually work a 5-day, 35-40 hour week. At certain times during the year, however, some overtime may be necessary to complete a project or meet a deadline.

Assessors frequently travel around the general area of the city, township, or county and may have to furnish their own automobile. In some cases, the costs of operating their automobiles are reimbursed by the employer.

You Should Prefer:

• Having business contact with people

• Communicating data and information to others

• Working with numbers and technical subjects

• Doing activities which bring recognition or esteem from others

You Should Be Able To:

• Perceive detail in written material or tables

• Plan, direct, and control an entire project

• Maintain set limits and standards of accuracy

• Work well with people at all levels

• Understand meanings of words/ideas, present information effectively

• Rate information by using personal judgment or measurable standards

• Perform arithmetic operations quickly and accurately

Math Problem You Should Be Able to Solve:

If someone's property taxes rise from $750 a year to $1,000 a year, what is the percent increase?

Reading Example You Should Be Able to Read and Comprehend:

Capital,in the form of more efficient machinery, tools, factories, etc., can be created only if some of a society's resources are set aside to create them.

Writing Example You Should Be Able to Produce:

You should be able to write a report explaining the reasons for an increase in a property assessment.

Thinking Skill You Should Be Able to Demonstrate:

You should be able to decide when to raise the assessment of a piece of property.

Many Assessors, Controllers, and Treasurers are elected. Those who are not elected may be required to have from 5-10 years of experience for top jobs and one year for the assistant level. An Assessor's job involves local traveling; therefore, a valid driver's license is needed. Persons employed in assessment administration by a city, county, or township must be certified by the State Assessors Board of the Department of Treasury. There are 4 classes of certificates. Applicants for class I or II certificates take a 3-hour written exam covering assessment and appraisal practices and property tax laws. Class III or IV applicants are given an 8 hour, written exam or credit for completion of board approved courses. Class IV applicants must also take a 1-hour oral exam and submit a narrative report. Certificates must be renewed every 2 years.

Private appraisal firms that are employed by a governmental unit to make appraisals for assessment purposes must have a project supervisor who is certified in the class required of the particular assessing unit.

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EDUCATION AND PREPARATION OPPORTUNITIES

NOTE: A High School Diploma or Equivalent or a Certificate (program of up to one year of study beyond high school) or an Associate Degree (two years of study beyond high school) or a Bachelor's Degree (four years of study beyond high school) may qualify a person for this occupation.

The following education and preparation opportunities are helpful in preparing for occupations in the MOIScript:

***SCHOOL SUBJECTS***

0500 BUILDING TRADES , 0600 BUSINESS , 0700 CAREERS , 0900 COMMUNICATIONS , 1000 COMPUTERS , 1100 ECONOMICS , 1700 GOVERNMENT , 2200 MATH

***VOCATIONAL EDUCATION PROGRAMS***

There are no Vocational Education Programs related to this MOIScript

***POSTSECONDARY PROGRAMS***

001 ACCOUNTING

Programs in Accounting provide opportunities to gain the knowledge and skills needed for preparation emphasizing the development of basic conceptual accounting as a foundation for career development, and employment preparing and interpreting business data. Professional careers in Accounting are found in three general areas: Managerial Accounting (Controllership), Certified Public Accounting, and Governmental Accounting. Individuals who teach Accounting at the secondary school level must have a Michigan Teaching Certificate.

Courses will vary from school to school but may include:

                Search for a College and/or Instructional Program

***APPRENTICESHIP OPPORTUNITIES***

There are no Apprenticeships related to this MOIScript

***MILITARY TRAINING PROGRAMS***

Please check the Military web site at http://www.myfuture.com

FINANCE AND ACCOUNTING SPECIALIST

Millions of paychecks are issued and large amounts of materials are purchased by the services each year. To account for military spending, exact financial record must be kept of these transactions. Finance and accounting specialists organize and keep track of financial records. They also compute payrolls and other allowances, audit accounting records, and prepare payments for military personnel.

What they do

Finance and accounting specialists in the military perform some or all of the following duties:

• Record details of financial transactions on accounting forms

• Audit financial records

• Prepare pay and travel vouchers (checks), earnings and deductions statements, bills, and financial accounts reports

• Disburse cash, checks, advance pay, and bonds

• Organize information on past expenses to help plan budgets for future expenses

Special Qualifications

Depending on the specialty, entry into this occupation may require courses in mathematics, bookkeeping, or accounting.

Training Provided

Job training consists of 6 to 12 weeks of classroom instruction, including practice in accounting techniques. Course content typically includes:

• Accounting principles and procedures

• Preparation and maintenance of financial reports and budgets

• Statistical analysis to interpret financial data

• Computation of pay and deductions

Work Environment

Finance and accounting specialists work in offices on land or aboard ships.

Helpful Attributes

Helpful school subjects include mathematics, statistics, bookkeeping, and accounting. Helpful attributes include:

• Ability to work with numbers

• Interest in operating office machines such as computers, calculators, and bookkeeping machines

• Interest in work requiring accuracy and attention to detail

Civilian Counterparts

Civilian finance and accounting specialists work for all types of businesses and government agencies. They perform duties similar to military finance and accounting specialists. Civilian finance and accounting specialists are also called accounting clerks, audit clerks, bookkeepers, or payroll clerks.

Opportunities

The services have about 8,000 finance and accounting specialists. On average, they need about 750 new specialists each year. After job training, finance and accounting specialists perform simple routine accounting and finance activities under the direction of supervisors. With experience, they are given more difficult tasks, such as auditing, and may become responsible for checking the work of others. In time, finance and accounting specialists may become supervisors or managers of accounting units or pay and finance centers.

E-Learning Courses and Programs

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OPPORTUNITIES FOR EXPERIENCE AND METHODS OF ENTRY

Part-time work may be available at assessment offices. Related work at accounting firms, real estate offices, and other business and government offices may provide good experience. Postsecondary programs in accounting may offer co-op, internship, or other work experience opportunities.

                School-to-Work opportunities include:

informal apprenticeships

mentorships

job shadowing experiences

touring a local Assessor, Controller, & Treasurer employer

internships

volunteer work with a Assessor, Controller, & Treasurer employer

community service work with an agency

Those who have the necessary qualifications may apply directly to local government personnel offices. For elected positions, individuals must follow local procedures to get their name listed on the ballot. Openings may be listed in professional publications and college placement offices. In addition, you should access and search the Internet's on-line employment services sites such as:

America's Job Bank

Classifieds Employment

Yahoo! Careers

MONSTER.COM

You should also enter an electronic resume on these on-line services.

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EARNINGS AND ADVANCEMENT

Earnings vary widely depending on the individual's experience, education, and level of responsibility as well as size and location of the governmental body.

Nationally, in 1998, Controllers (finance directors) working for cities with a population over 2,500 earned an average annual salary of $56,413. Treasurers earned average annual salaries of $38,702 (1998). Generally small tax districts paid smaller salaries than large counties. Assessors earned similar salaries depending upon management status and duties.

Annual salaries (mid 1999) of Assessors, Controllers, and Treasurers employed by various cities in Michigan were:

In mid 1999, Assessors working for Michigan counties earned from $25,000 to $92,052. Treasurers earned from $21,400 to $97,102 per year. Appraisers earned from $15,327 to $51,628 annually.

Depending on the employer, most Assessors, Controllers, and Treasurers receive paid vacations and holidays; paid sick leave; hospitalization, health, and life insurance; and retirement plans. These benefits are usually paid for, at least in part, by the employer.

Advancement for the Assessor, Controller, or Treasurer is usually from an assistant or deputy position to a higher level job.

In some localities, Assessors are graded or ranked by their experience on the job and by their exact job duties. Sometimes Assessors advance by taking competitive tests. Most Assessors attend special schools and seminars as they advance in their careers.

Once these higher levels have been reached, however, advancement may come in the form of election or appointment to more responsible positions in government such as assistant city manager, city manager, or mayor. Considerable experience or additional education is necessary for advancement to these positions. Township Assessors face re-election every two years. About 25-30% of them are not re-elected to office.

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EMPLOYMENT AND OUTLOOK

Although the exact number of Assessors, Controllers, and Treasurers in the United States is not known, most municipalities and county governments employ one of each. Employment of all management support personnel, including Assessors, Controllers, and Treasurers, is expected to increase more slowly than the average for all occupations through the year 2006.

There are about 500 Assessors, Controllers, and Treasurers working for local and county governments and counties in Michigan. About 325 of them were Assessors.

Employment of Assessors is expected to grow through the year 2005. The growth rate for Controllers and Treasurers is not known. Most annual openings for Assessors will occur during this period due to replacement of those who retire, die, or leave the labor force for other reasons. Additional openings will occur as workers change jobs or occupations.

Assessor positions have increased because of changes in property values and taxes, the state law requiring annual reassessment, substantial growth in new mortgage and refinancing applications, and increased requests for assessment review. Opportunities should be best in growing suburban areas. Controller and Treasurer jobs are limited by the number and size of local government units. More deputy or assistant Controllers will be needed as people move from large cities.

MICHIGAN'S EMPLOYMENT OUTLOOK TO 2005

SOURCES OF ADDITIONAL INFORMATION

Printed Occupational information is available upon written request from the sources below.

SUMMARY PROFILE

The occupation of Assessor, Controller, Treasurer can be summarized by the following:

MOISCRIPTS are Copyright 2003, Michigan Department of Career Development