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The treasurer (also treasurer , cashier or treasurer ) is a function in associations of persons who takes over the administration of finances and cashes .


The Finance ( State Finance , Public Finance , corporate finance , private financial planning for private assets ) for the existence of associations of persons essential, so it makes sense, this sector in the organizational structure with a separate organizational unit to be considered. Financing is provided as an operational function and is taken over by financial management in large companies . The treasurer performs this function in small businesses or associations . In addition, the cash management is often checked by cash auditors .

Gerhard Wahrig defined the treasurer as the administrator of the state treasury or treasurer.


The Greek gods had treasurers, such as the "treasurer of the sacred things of Athena ", known since the battle of Salamis in 480 BC. There were also popularly elected treasurers for public revenues. The treasurers ( Latin quaestores ) were also known to the Romans . The bursary was the lowest office of the official career in the Roman Senate . The quaestors employed by her were the top treasurers of the republic. They held an office which represented the first stage of civil services, which were settled on the communal ( Latin questores urbani ) or military level ( Latin consulares ). They collected and paid public funds ( tribute ) and were accountable for them . As head of the state treasury ( Latin aerarium populi Romani ), they also oversaw the public treasure ( Latin aerarium ), the standards considered sacred ( Latin signa ) and the state archive housed in the Temple of Saturn ( Latin custodia ).

The Canon Law knew the church treasurer ( Latin praefectus thesauri ) of the church treasure supervised. It is reported that he was also involved in collecting the tributes.

In England , the treasurer ( English treasurer or Latin thesaurius ) was in charge of overseeing the finances, while the chief treasurer ( English Chancellor of the Exchequer ) oversaw the state finances. He is still the Treasury Secretary ( Exchequer ) in Great Britain today . There is evidence that the Exchequer, which appeared around 1110, was viewed as an independent unit after 1180. Miles de Gloucester worked as treasurer, chamberlain and travel judge. The head of the treasury or state treasury is called Lord High Treasurer ( German  Grand Treasurer ), exercised by Richard Fitz Nigel before 1160 until shortly before his death (1198) . The Lord High Treasurer acts as the head of the British HM Treasury . This Treasury ( English treasury ) took the appropriate function.

In France there was a different linguistic development. The treasurer ( French trésorier ) headed the treasury ( French trésorerie ). Jean Bourré (among other things, the builder of Le Plessis-Bourré Castle ) took over the office of trésorier for that of King Louis XI. Order of Michael ( French Ordre de Saint-Michel ) donated in August 1469, later becomes "Général des finances et Premier trésorier de France" and finally "Premier présiedent de la Chambre des Comptes" ( German  First President of the Chamber of Accounts ). The word treasurer first appeared in Germany in 1427. In the late Middle Ages , the rent masters headed the rent office in Germany , the authority of the sovereign or ecclesiastical financial administration. The chief treasurer acted as the chief financial officer of the government and the rent office. With the support of the rent clerk, he administered the office of rent master and in personal union also the land clerk's office. Linguistically, the basic word “master” always appeared in compound words in the meaning of manager or superior , as well as in cellar master or bag master . In 1742, Johann Heinrich Zedler defined the treasurer as someone who “is in charge of the imperial or royal treasure or the treasury and manages it”.

In the United States , the people elected by New York State for the first time in November 1722 an official responsible for public finance officials dubbed Treasurer ( English treasurer ). In July 1775 Michael Hillegas was appointed the first Treasurer of the United States ( German  Treasurer of the United States ) and entrusted with the administration of the state finances. Under Kaiser Wilhelm I , there was a special court-connected authority for the administration of the royal income, which was set up on the model of the treasury of Normandy; a treasurer and other officials assumed responsibility for this.

Types and tasks

Today the term treasurer is mainly used only for the corresponding function in clubs ( political parties , sports clubs , especially in professional sports ). Here the treasurer takes over the administration of the association's assets, the collection of the membership fees , the payment transactions and carries out the bookkeeping and accounting . He reports on his work to the association's board in an accountability report ("cash report"), for which discharge can be provided.

In companies, the treasurer is called “ Treasurer ”, responsible for the entire financial system ( financial management ), the function is accordingly called Treasury . The associated role on the Executive Board is the Chief Financial Officer (CFO). Sometimes in companies, treasury is simply understood to mean liquidity management . Based on the credit institutions , this treasury has developed for non-banks as an organizational unit that is intended to contribute to liquidity security and to bring about a value contribution from the cash flows . In the case of municipalities, there is similarly the treasurer , responsible for municipal finances . In accordance with Section 9 of the Federal Budget Code (BHO), a budgetary officer (BfdH) whose tasks correspond to those of a treasurer is to be appointed to German federal and state authorities that manage government revenues or government expenditures . In the Political Parties Act , the treasurer is elevated to a legal term because, in accordance with Section 11 (2) of the Political Parties Act, in order to avoid a conflict of interest , he and the party chairman are not allowed to exercise any comparable functions in a political foundation related to the party .

In Switzerland , the federal treasury is the treasury subordinate to the Federal Department of Finance . The Treasurer of the United States since 1981, only still with the supervision of the Bureau of Engraving and Printing , the United States Mint and the United States Savings Bonds Division entrusted.

See also

Web links / literature

Individual evidence

  1. Gerhard Wahrig (Ed.), German Dictionary , 1968, Sp. 5070
  2. August Böckh, The Athens State Budget , Volume I, 1886, p. 196
  3. August Böckh, The State Budget of the Athens , Volume I, 1886, p. 201
  4. Johann Heinrich Daniel Moldenhawer, Introduction to the Antiquities of the Egyptians, Jews, Greeks and Romans , 1754, p. 432
  5. Gaius Plinius Caecilius Secundus, Die Briefe des Plinius , Volume 1, 1824, p. 95
  6. ^ Franco di Renzo, La finanza antica , 1955, p. 167
  7. The word Exchequer referred to a chessboard-like cloth on which money was counted.
  8. ^ William Alfred Morris, The Medieval English Sheriff to 1300 , 1968, p. 85
  9. Uwe Albrecht, The Adelssitz im Mittelalter , 1995, p. 99
  10. Carl-Friedrich von Posern-Klett (ed.), Document book of the cities of Dresden and Pirna , 1875, p. 147
  11. Claudia Schwaab, Altötting: The district court Neuötting, the city court Burghausen and the courts Wald and Leonberg-Marktl , 2005, p. 360
  12. Johann Heinrich Zedler, Large, complete universal lexicon of all sciences and arts , 1742, column 990
  13. ^ Laws of New York, dated Nov. 1, 1722
  14. Homersham Cox / HA Kühne, Die Staatseinrichtungen Englands , 1867, p. 571
  15. Bernd Schubert / Hartmut Clausen (eds.), Treasury in Unternehmens der Sozialwirtschaft , 2019, p. 22