In most Kingdoms, the Prime Minister acts as both a recordkeeper and a club treasurer. However in some Kingdoms such as EH and CK, a separate office of Treasurer exists to handle all group finances. This in effect splits the primary duties of Prime Minister between two officeholders. In these cases, the Treasurer position is a one year elected member of the Board of Directors so that a single officeholder compiles all the financial records for the tax year and files the Corporate taxes before stepping down. NOTE: In the EH, this position is seperated because the Prime Minister may be less than 18 years of age. In the CK, this position is seperated for reasons of term length.