[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.]
GENERAL REFERENCES
Adoption of Administrative Code — See Ch. 1, Art. III.
[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Editor's Note: This ordinance also superseded former Ch. 44, Department of Finance, adopted 6-22-2004 by Ord.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.