[HISTORY: Adopted by the Township Council
of the Township of Toms River 5-13-2008 by Ord. No. 4136-08.[1] Amendments noted where applicable.]
[1]
Editor's Note: This ordinance also superseded
former Ch. 44, Department of Finance, adopted 6-22-2004 by Ord. No.
3884-04.
There shall be a Department of Finance, the
head of which shall be the Director of Finance, who shall be the Chief
Financial Officer. His or her compensation shall be set in accordance
with the current Salary Ordinance.[1]
[1]
Editor's Note: The Current Salary Ordinance
is on file in the Township offices.
A.
Qualifications of Chief Financial Officer Duties.
(1)
No person shall be appointed or reappointed as a Chief
Financial Officer unless he or she holds a municipal finance officer's
certificate pursuant to N.J.S.A. 40A:9-140.2 or he or she has been
previously granted tenure in the position pursuant to N.J.S.A. 40A:9-140.13.
If a vacancy occurs in the office of Chief Financial Officer, the
Mayor, with the advice and consent of the Township Council, may appoint
a person to fill the office who does not have a municipal finance
officer's certificate pursuant to the provisions of 40A:9-140.13f.
(2)
The Chief Financial Officer shall be appointed for
a term of four years, effective as of the first day of January of
the year of appointment.
(3)
Duties. The Chief Financial Officer shall perform
such duties as delineated within the applicable statutes, administrative
regulations and rules and procedures as established by the Department
of Community Affairs, Local Finance Board.
B.
Appointment of Chief Financial Officer. The Chief
Financial Officer shall be appointed by the Mayor with the advice
and consent of the Township Council in accordance with the provisions
of N.J.S.A. 40A:9-140.1 through 40A:9-140.16.
C.
Duties. The Chief Financial Officer shall perform
such duties as delineated within the applicable statutes, administrative
regulations and rules and procedures as established by the Department
of Community Affairs, Local Finance Board. In addition, the Chief
Financial Officer shall perform the following duties:
(1)
Assist the Mayor and Township Business Administrator
in the preparation of and supervision of the administration of the
municipal operating and capital budget for submission to Township
Council.
(2)
Establish and uniformly enforce a system of accounts
and controls for municipal financial operations of the Township.
(3)
Using statistical, demographic and economic data,
prepare long-range financial projections of expenditures, need for
capital projects and facilities, need for particular services and
other long-range financial and service needs projections for the information
of the Township Council, Mayor and Administrator.
(4)
Prepare and prescribe uniform forms and procedures
for the budget preparation and payment processes for all departments
and other appropriate spending agencies of the Township.
(5)
Have custody of all Township funds and maintain all
records of disbursements of the Township.
(6)
Prepare all documents and make recommendations to
the Township Council as to all transfer and emergency appropriations
and prepare all necessary capital budget appropriation documents under
the supervision of Township bond counsel.
(7)
Serve on the Township collective-bargaining negotiation
team as fiscal advisor.
(8)
Establish and supervise a program of contract cost
administration for the purchase of goods and services.
(9)
Develop and install records and procedures to enable
each department to prepare workload and performance reports, expressed
in appropriate work units, to be used for budgeting purposes.
(10)
Evaluate and make recommendations, from a budgetary
viewpoint, of various municipal programs and administer budgetary
controls as to all financial assistance received by the Township.
(11)
Maintain and enforce a system of budget control and
cost analysis for budgetary items and, in this regard, conduct inquiries
on behalf of the Township and report to the Township Council as to
fiscal irregularities.
(12)
Conduct a continuing performance audit for municipal
operations for determining quality of work and devising improvements
in efficiency and economy.
(13)
Invest all available Township of Toms River funds
in order to obtain the highest possible return thereon.
A.
Deputy Chief Financial Officer. There is hereby created
the position of Deputy Chief Financial Officer. The Deputy Chief Financial
Officer shall, under the direction and supervision of the Chief Financial
Officer, perform the following duties:
(1)
Prepare, post and maintain a general ledger to record
all financial transactions.
(2)
Prepare an annual financial statement.
(3)
Prepare annual and supplemental debt statements.
(4)
Install and monitor routine internal audits, programs
and controls.
(5)
Assist the Chief Financial Officer with the preparation
of the municipal budget and related documents.
(6)
Assist the Director of the Department of Finance in
preparing statistical information for the investment of Township funds
on a daily basis.
(7)
Any other duties as may be assigned by the Chief Financial
Officer, including assisting the Chief Financial Officer in carrying
out the duties of the Finance Department.
B.
Accountant.
There is hereby created the position of Accountant of the Department
of Finance, to which are assigned the following duties:
[Amended 7-28-2020 by Ord. No. 4674-20]
(1)
Prepare
written answers to routine correspondence and memorandums.
(2)
Automated
payroll coordination.
(3)
Cash
reconciliations and proof verification.
(4)
Assist
in the preparation of the bill list for review by the Chief Financial
Officer.
(5)
Assist
the Director of Finance in preparing reports and cost analysis of
Township operations.
(6)
Prepare
budget variance reports for the purpose of monitoring departmental
expenditures in comparison to departmental budget resources.
(7)
Monitor
and verify all inventories, with fixed-asset inventories conducted
in accordance with the Technical Accounting Directives issued by the
Local Finance Board.
(8)
Assist
the Director of the Department of Finance in preparing statistical
information for the investment of Township funds on a daily basis.
(9)
Maintain
an inventory of all property owned by the Township and have custody
of all municipal personal property.
(10)
Any
other duties as may be assigned by the Director of the Department
of Finance.
(11)
Bill
various outside agencies in conformity with shared service agreements
and lease agreements.
(12)
Maintain
an accurate billing register.
(13)
Any
other duties as may be assigned by the Chief Financial Officer, including
assisting the Chief Financial Officer in carrying out the duties of
the Finance Department.
C.
Supervisor
of Payroll. There is hereby created the position of Supervisor of
Payroll, who shall, under the direction and supervision of the Chief
Financial Officer, perform the following duties:
[Amended 7-28-2020 by Ord. No. 4674-20]
(1)
Prepare
and maintain all Township employee payroll records.
(2)
Supervise
the preparation and distribution of employee payroll checks or direct
deposit and develop and maintain payroll procedures.
(3)
Maintain
salary increment control.
(4)
Assist
in the preparation of the annual Township Budget.
(5)
Prepare
all necessary reports to the Mayor and Council and all other applicable
federal and state agencies relating to Township payroll accounts and
pension system.
(6)
Assist
in the preparation of equal employment opportunity reports.
(7)
Answer
routine inquiries relating to payroll and pension.
(8)
Serve
as the certifying pension officer.
(9)
Complete
all necessary quarterly and annual statutorily required federal and
state payroll reporting.
(10)
Serve
as the subject matter expert with Township time keeping systems and
financial software package.
(11)
Any
other duties as may be assigned by the Chief Financial Officer, including
assisting the Chief Financial Officer in carrying out the duties of
the Finance Department.
D.
Payroll
Coordinator. There is hereby created the position of Payroll Coordinator,
who shall, under the direction and supervision of the Chief Financial
Officer, perform the following duties:
[Amended 7-28-2020 by Ord. No. 4674-20]
(1)
Prepare
and distribute employee payroll checks or direct deposit and maintain
payroll procedures.
(2)
Assist
the Supervisor of Payroll with the completion of all required federal
and state payroll reporting.
(3)
Maintain
employee time sheets and payroll registers.
(4)
Answer
routine inquiries relating to payroll and pension.
(5)
Calculate
terminal leave worksheets.
(6)
Prepare
quarterly pension reports for submission to Certifying and Supervisory
Certifying Officials.
(7)
Any
other duties as may be assigned by the Chief Financial Officer, including
assisting the Chief Financial Officer in carrying out the duties of
the Finance Department.
E.
Clerical support staff.
A.
Office of Revenue Collections. There is hereby created,
within the Department of Finance, the Office of Tax Collector, the
head of which shall be the Township Tax Collector. The Office of Tax
Collector shall be responsible for:
(1)
Charging and collecting payments as well as any penalties
for delinquent payments or real estate taxes, pursuant to law.
(2)
Enforcing all municipal liens and charges, including
the undertaking of any in rem foreclosure and tax sale proceedings.
(3)
Certifying searches for taxes and other liens on real
property as may be authorized by law.
B.
Appointment of the Tax Collector; term of office.
The Tax Collector shall be appointed by the Mayor with the advice
and consent of the Township Council, and shall serve a term of office
of four years commencing on January 1 of the year of appointment and
ending on December 31 of the fourth year, or until a successor shall
be appointed and qualified. A vacancy in the office of Tax Collector,
other than due to expiration of term, shall be filled by appointment
for the unexpired term. The Tax Collector shall possess a tax collector
certificate pursuant to N.J.S.A. 40A:9-145.7.
C.
Duties of the Tax Collector. The duties of the Tax
Collector shall be as prescribed by law. The Tax Collector shall perform
such other duties which are related to his or her work as are prescribed
by the Mayor and Township Council, and shall be a full-time employee.
The Tax Collector shall also serve as the Collector of Arrears of
Taxes pursuant to N.J.S.A. 40A:9-143.
D.
Deputy Tax Collector.
(1)
There is hereby created the office of Deputy Tax Collector
of the Township of Toms River.
(2)
Duties. The Deputy Tax Collector shall work in conjunction
with and under the direction of the Tax Collector. The Deputy Tax
Collector shall perform all duties and functions as directed by the
Tax Collector, and, in the absence of the Tax Collector, shall perform
all of the duties of the office of Tax Collector.
E.
Clerical support staff.
F.
Fees.
[Added 4-5-2023 by Ord.
No. 4773-23]
(1)
Duplicate tax sale certificate: $100.
(2)
Municipal lien searches: $10 per certificate; for a continuation
applied for within three years: $2 per calendar year.
(3)
Certificates of redemption: $25.
(4)
Tax sale redemption calculation:
(a)
Pursuant to N.J.S.A. 54:5-97.1, the Tax Collector is hereby
authorized to charge a lienholder a fee of $50 to calculate the amount
due to redeem his or her own tax sale certificate.
(b)
Neither the Tax Collector nor the municipality shall be liable
for an incorrect calculation.
(c)
Pursuant to N.J.S.A. 54:5-54, the Tax Collector is authorized
to charge a party entitled to redeem a tax lien certificate a fee
of $50 for a third or subsequent request for a redemption statement
within one calendar year.
(5)
Mailing of tax sale notice:
(a)
Standard, accelerated, or electronic tax sale. Pursuant to N.J.S.A.
54:5-26, in lieu of any two publications, notice to the property owner
and to any person or entity entitled to notice of foreclosure pursuant
to N.J.S.A. 54:5-104.48 may be given by regular or certified mail,
the costs of which shall be added to the cost of the sale in addition
to those provided in N.J.S.A. 54:5-38, not to exceed $25 for each
notice for a particular property.
A.
There is hereby created the position of Township Insurance
Representative.
B.
Powers and duties; compensation. The Township Insurance
Representative shall advise the Mayor and Township Council on insurance
matters. The Township Insurance Representative shall serve at a yearly
compensation of $1, with no other compensation or benefits. The Township
Insurance Representative shall be appointed by the Mayor, with the
advice and consent of Council, in accordance with N.J.S.A. 40A:10-37
to serve as a Commissioner of the Joint Municipal Insurance Fund.
C.
Term; vacancy. If the Township Insurance Representative
is a member of the governing body, he or she shall hold office for
two years or for the remainder of his or her term of office as a member
of the Township Council, whichever shall be less, and until his or
her successor shall have been duly appointed and qualified. If the
Township Insurance Representative is an employee of the Township of
Toms River, he or she shall hold office at the pleasure of the Mayor
and Township Council. In the event of a vacancy caused by any reason
other than expiration of the term as a member of the Township Council,
the office shall be filled by the Mayor, with the advice and consent
of Council.
