Township of Parsippany-Troy Hills, NJ
Morris County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Township Council of the Township of Parsippany-Troy Hills 10-20-2009 by Ord. No. 2009:36. Amendments noted where applicable.]
GENERAL REFERENCES
Administration of government — See Ch. 4.

§ 65-1 Municipal Government Transparency Committee.

There shall be established a Municipal Government Transparency Committee to consult and coordinate with the Township Council, Township Chief Financial Officer and the Chief Information Technology Officer regarding the scope, content, and format of the public finance website, or any current website, developed to comply with the provisions of this chapter.
A. 
Composition; compensation; residency requirement. The Municipal Government Transparency Committee shall consist of nine voting members, five of whom shall be appointed by the Township Council and four of whom shall be appointed by the Mayor. Further, there will be two nonvoting members from the Administration, and one nonvoting member from the Council to serve as a liaison, all as enumerated below. Committee members shall not be compensated. Voting Committee members shall be Township residents who believe in the taxpayers' right to access how their money is being utilized and who possess an interest in ensuring a user-friendly vehicle through which Township residents can access the Township's financial records.
B. 
Members and terms. The terms of the Committee members shall be as follows:
[Amended 10-19-2010 by Ord. No. 2010:24]
(1) 
Four voting members shall be appointed by the Mayor and five voting members shall be appointed by the Township Council. The terms of each voting Committee member shall be for one year. This length of term shall apply retroactively to all current members.
(2) 
A member of the Township Council shall be designated annually to serve as a nonvoting liaison between the Council and the Municipal Government Transparency Committee.
(3) 
The Township Chief Financial Officer or the Officer's designee shall serve as a nonvoting member.
(4) 
The Township Chief Information Technology Officer or the Officer's designee shall serve as a nonvoting member.
C. 
Purpose. The Committee shall serve in an advisory capacity to the Township Council and, in consultation with the Township Chief Financial Officer and Chief Information Technology Officer, make recommendations on matters related to:
(1) 
The use of the Township's existing website or the development and expansion of a new website for the purpose of providing ready access by the public to the the Township's financial records identified in § 65-2, below.
(2) 
Incorporating additional financial data and information contemplated by this chapter, after implementation of a new website or use of the Township's existing website, from any other source of data or information available to the Township Chief Financial Officer or Township Chief Information Technology Officer.
D. 
Duties. In consultation with the Township Chief Financial Officer and Chief Information Technology Officer, the Committee shall:
(1) 
Seek input from the general public, professional associations, state, county and local agencies, academic groups and institutions, and individuals with knowledge of and interest in areas of public information access, gateway services, add-on services, and electronic information for the general improvement of the public finance website; and
(2) 
Issue an annual report to the Council and the administration regarding the progress in developing and implementing the public finance website; public input and feedback concerning the utility of the website and recommendations for its improvement; and proposed enhancements to the website in terms of content, format, policies, procedures, reports, and other matters.
E. 
Notwithstanding any provisions of this section of the chapter to the contrary, any appointees to the Municipal Government Transparency Committee shall serve at the pleasure of their respective appointing authority. Thus, the Mayor and Council, respectively, shall be entitled to replace any members which it previously appointed to the Municipal Government Transparency Committee at any time before the expiration of the terms set forth in Subsection B above and shall be permitted to remove and replace existing members without cause at any time.
[Added 4-13-2010 by Ord. No. 2010:08]

§ 65-2 Website.

A. 
Creation. At the option of the administration, either a new website shall be created or the Township's existing website collectively, the "website" shall be used for the posting of the Township's financial records, as set forth below, to provide ready access, at no charge, to the public.
B. 
Financial records. The website shall provide the public with access, at no charge, to the following financial records:
(1) 
Records reflecting annual Township expenditures, as determined by the Township Chief Financial Officer, in consultation with the Municipal Government Transparency Committee, and as available within the Township's central accounting system and payroll system, which shall include but not be limited to:
(a) 
Disbursements by the Township from funds established within the Township treasury, which are set forth in the check register, account history file and vendor history file.
(b) 
Bond debt services, including, but not limited to, amounts of bond debt or interest paid, which are set forth in the summary of debt service payments.
(c) 
Salaries and wages, including, but not limited to, compensation paid to employees of the Township, which are set forth in a year-end list of compensation paid to all Township employees as taken from W-2s.
(d) 
Contractual service purchases, including, but not limited to, amounts paid to vendors, which are set forth in the vendor history file.
(e) 
Capital outlay and improvements, including, but not limited to, amounts paid to vendors, which are set forth in the annual budget under "Capital Improvements."
(f) 
Aid to first-aid organizations and contributions to Child Day Care Center, which are set forth in the check register, and reimbursement to PAL, which are set forth in the annual budget under "Current Fund Appropriations within Caps."
(g) 
Additional forms of assistance and benefits deemed relevant by the Township Chief Financial Officer.
(h) 
Vouchers for supplies and inventories, and the check register, which sets forth the check number, date, amount, vendor, account number, purchase order number and description for all such expenditures.
(i) 
Change-orders for ongoing or completed work, which are required to be approved by the Township Council, and which are set forth in the Council meeting minutes.
(j) 
Contracts with anyone doing business with the Township, including, but not limited to, professional services, health-care services, consultants, or any other entity or person doing business with the Township.
(k) 
All other expenditures deemed relevant by the Township Chief Financial Officer after consulting with the Chief Information Technology Officer and the Municipal Government Transparency Committee.
(2) 
Records reflecting annual Township revenues, as determined by the Chief Financial Officer, in consultation with the Municipal Government Transparency Committee, and as available within the Township's central accounting system, which shall include but not be limited to:
(a) 
Receipts and deposits by the Township into funds established within the Township treasury, which are set forth in the annual financial statement in accordance with N.J.S.A 40A:5-12.
(b) 
Taxes, including, but not limited to, compulsory contributions imposed by the Township for the purpose of financing services, which are set forth in the annual financial statement in accordance with N.J.S.A. 40A:5-12.
(c) 
Township revenues, including but not limited to amounts collected for merchandise sold, services performed, licenses, and permits issued, or as otherwise required by law, which are set forth in the Township's annual audit.
(d) 
Revenue for the use of property, including, but not limited to, amounts received for compensation for the use of township-owned property (e.g., lease of assets), which are set forth in the Township's annual audit under "Miscellaneous Revenues Not Anticipated."
(e) 
Gifts, donations, state and federal grants, including, but not limited to, amounts received from public and private entities to aid in support of a specific function or other governmental activity, which are set forth in the Township's annual audit.
(f) 
Other revenue, including, but not limited to, receipts not classified elsewhere, which are set forth in the Township's annual audit under "Analysis of Non-Budget Revenue."
(g) 
All other revenues deemed relevant by the Township Chief Financial Officer after consulting with the Chief Information Technology Officer and the Municipal Government Transparency Committee.
(3) 
Records reflecting annual bonded indebtedness, as determined by the Township Chief Financial Officer, in consultation with the Municipal Government Transparency Committee, and as available within the Township's central accounting system, which shall include but not be limited to:
(a) 
Amount of the total original obligation stated in terms of principal and interest, which is set forth in the Township's annual audit at "Notes to Financial Statements."
(b) 
Term of the obligation, which is set forth in the Township's annual audit at "Notes to Financial Statements."
(c) 
Source of funding for repayment of the current obligation, which is set forth in the current year's budget under "Current Fund Appropriations – Municipal Debt Service."
(d) 
Amounts of principal and interest previously paid to reduce the obligation, which are set forth in the amortization schedules.
(e) 
Remaining balance of the obligation, which is set forth in the annual audit.
(f) 
Data and information related to refinancing of the obligation, which is set forth in the official statement for the refunding bonds.
(g) 
Cited statutory authority to issue such bonds, which is found at N.J.S.A. 40A:2-1 et seq.
(h) 
All other bond-related data deemed relevant by the Township Chief Financial Officer after consulting with the Chief Information Technology Officer and the Municipal Government Transparency Committee.
(4) 
Any other data or information specified by the Township Chief Financial Officer after consulting with the Chief Information Technology Officer and the Municipal Government Transparency Committee.

§ 65-3 Reporting of available information.

Notwithstanding any other law to the contrary, the Township Chief Financial Officer shall not be required to provide data and information on the website that is not available in the Township's central accounting system and payroll system and shall have no obligation to create a record that does not exist.

§ 65-4 Time requirements for posting to website.

All of the information to be placed on the website under § 65-2B will be posted no later than 30 days following the close of each preceding fiscal year, except that, at the discretion of the Township's Chief Financial Officer, financial information for the current year may be posted sooner than the 30 days following the close of the preceding fiscal year, as it becomes available. Notwithstanding anything herein to the contrary, however, the annual budget, annual financial statements and annual audit will be posted no later than 10 days after filing with the local finance board and/or the Division of Local Government Services, as applicable.

§ 65-5 Confidentiality.

Nothing in this chapter shall require the disclosure of information deemed private, personal, or confidential or otherwise exempted from disclosure by applicable law.