Which of the following is NOT a responsibility of the Local Treasurer?

The responsibility that is not typically associated with the role of a Local Treasurer is processing payroll for municipal staff. The Local Treasurer's primary duties focus on managing the financial aspects of the local government, which includes maintaining tax records, overseeing budgeting processes, and issuing financial statements.

Processing payroll is generally a function handled by the human resources or finance department of a local government rather than the Treasurer. This position typically involves responsibilities related to the collection and disbursement of public funds and ensuring proper accounting is maintained in relation to taxes and local government revenues.

In contrast, maintaining tax records involves accurately tracking tax liabilities and payments, overseeing local educational budgets relates to ensuring that tax revenues allocated for education are used appropriately, and issuing certified income statements involves providing verified financial documents for various purposes, such as loan applications or audits, all of which fall within the Treasurer’s domain.