Article 30, paragraph 2, of the statutes of FC Barcelona says that the club should appoint a treasurer among the board members: "The positions that make up the Board will be, at least and necessarily, those of [...] Treasurer [...]."
Article 30.5 of the club's statutes, entitled 'Functions of the Treasurer', enumerates the tasks of the treasurer of FC Barcelona and reads as follows:
"a) To be responsible for the financial and economic area of the Club and its acts of transfer, to present to the Board of Directors proposals for agreements to be adopted regarding these issues and tp authorise payments by his signature.
b) To take the responsibility for all the Club's accounting books and documents.
c) To monitor the annual budget, providing monthly reports to the Board of Directors and making the appropriate proposals when deviations occur.
d) To prepare the reports for the closing of the financial year and the budget that the Board of Directors must annually submit to the General Assembly, to propose the undertaking of the audits stipulated by the Statutes and to sign, with approval of the President, the final documents regarding these issues that are approved by the Board.
e) To control the movements of funds of the Club and the state of the deposits, and to adapt them to what is noted in the accounting books.
f ) To provide receipts of the fees and other payments made by Club members.
g) All others that are stipulated by these Statutes."
The treasurer is not mentioned further in the statutes, apart from the reference in the first paragraph of article 34, saying that the treasurer should necessarily be part of the club's Delegate Commission, which is a kind of core board (read more here).
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