Borough of Norwood, NJ Chapter 21 Finance and Audits, Department of

[HISTORY: Adopted by the Mayor and Council of the Borough of Norwood as Sec. 2-14 of the Revised General Ordinances. Amendments noted where applicable.]

§ 21-1 Director.

There shall be a Department of Finance and Audits of the borough which shall have jurisdiction over all business pertaining to finance. The Treasurer of the borough, when so appointed by the Mayor and Council, shall be the Director of the Department of Finance and Audits.

§ 21-2 Division of the Treasury.

Within the Department of Finance and Audits there shall be a Division of the Treasury, the head of which shall be the Borough Treasurer. The Collector shall be the Treasurer of the borough, and he shall serve for a term of one year. Under the supervision and direction of the Treasurer, the Division shall:

A. Keep and maintain books and records of all financial transactions of the borough in accordance with the standards and requirements of the Division of Local Government in the Department of the Treasury of the State of New Jersey.

B. Have custody of all public moneys of the borough and make monthly reports to the Mayor and Council of all receipts, expenditures, commitments and unexpended appropriations. All moneys received from any source by or on behalf of the borough or any department, board, office or agency thereof, except as otherwise provided by borough ordinance, shall be paid to the Treasurer, who shall, by the next ensuing bank day after their receipt, deposit them to the credit of the borough in an authorized public depository of the borough to the credit of the proper account.

C. Audit all receipts and disbursements of the borough government and each of its departments and preaudit all bills, claims and demands against the borough, including payrolls, and require each department head to certify that the materials, supplies or equipment have been received and accepted as specified and that the services have been duly rendered.

D. Control all expenditures to assure that budget appropriations are not exceeded and maintain such books and records as may be required for the proper exercise of budgetary control.

E. Install, operate and maintain a central payroll system and all social security, pension and insurance records for personnel of all departments.

§ 21-3 Payment of claims.

A. Disbursements. Disbursements in payment of bills and demands shall be made by the Treasurer upon preaudit and warrant of the Director of the Department of Finance and Audits, approved by the Mayor and Council, except that payments from the payroll account shall be made pursuant to Subsection B of this section. Every warrant shall be in the form of a warrant-check payable to the order of the person entitled to receive it and shall specify the purpose for which it is drawn and the account or appropriation to which it is chargeable. Each warrant-check shall bear the signatures of the Mayor or Acting Mayor, the Treasurer or Acting Treasurer and the Borough Clerk or Acting Borough Clerk.

B. Payroll account. There shall be an account to be designated the "Borough of Norwood Payroll Account," and from time to time the Borough Treasurer, upon receipt of a warrant or an amount due such payroll account, shall deposit the same to the credit of the payroll account, charging the appropriate budgetary accounts therewith. Disbursement from the payroll account may be made by payroll checks signed by the Treasurer alone or, in his absence, the Borough Clerk or Acting Borough Clerk, upon preaudit and warrant of the Director of the Department of Finance and Audits and approval by the Mayor and Council of the entire payroll. In the case of error or adjustment in the payroll, the Treasurer shall make proper correction and appropriate record of such correction.

C. Travel expenses. Itemized claims supported by receipts, where available, should be presented in order to obtain reimbursement for expenses incurred by local officials where authorized to travel by the borough. Travel expenses will be reimbursed only in accordance with the travel regulations of the borough.

D. Certifying and Approval Officer (CAO), payment of obligations between meetings.

[Added 4-7-2020 by Ord. No. 20:04]

(1) In order to meet the Borough's financial obligations in a timely manner between regular Mayor and Council meetings, pursuant to N.J.S.A. 40A:5-17, the Borough's Chief Financial Officer is designated as the Borough's Certifying and Approval Officer (CAO).

(2) The CAO will review all claims presented to the Borough to ascertain the existence of proper and sufficient appropriations for the payments to be made, and to determine that there is legal authority for the payments of claims, which will include evidence of proper action of a person who has authority to order the goods or services and the authority to incur the expenses thereof. The CAO will, before approving any claims presented to the Borough, ensure that all payment vouchers include a certification of some Borough officer or duly designated employee of the Borough having knowledge of the facts that the goods have been received by the Borough or the services rendered to the Borough.

(3) If the CAO deems a claim proper for approval, the CAO will approve the payment by confirming the approval on the claim voucher, and the CAO will present the approved voucher and the check paying the voucher to the Mayor and the Borough Clerk for execution. The check will be counter signed by the Chief Financial Officer. The CAO's authority to approve payments between Mayor and Council meetings is limited to a maximum total approval authority of $1,000 per claim. All claims in excess of $1,000 must also be approved by the Council finance chair and the applicable department head and Council liaison before payment.

(4) At the next regular Mayor and Council meeting, all claims and pending claims that have been approved or disapproved after the last Mayor and Council meeting pursuant to this Subsection D, will be presented to the governing body for its approval or disapproval.

§ 21-4 Division of Tax Collection.

Within the Department of Finance and Audits there shall be a Division of Tax Collection, the head of which shall be the Borough Tax Collector. The method of appointment, qualifications, term, tenure and duties of the office of Tax Collector shall be as follows:

A. Appointment. The Borough Tax Collector shall be appointed by the Mayor with the advice and consent of the Borough Council. In the event the Mayor falls to nominate such Borough Tax Collector within 30 days after the office becomes vacant, or in the event the Council fails to confirm any nomination made by the Mayor, then, after the expiration of such 30 days, the Borough Council shall appoint a Borough Tax Collector by a majority vote of at least three affirmative votes, the Mayor having no vote thereon except in the case of a tie.

B. Qualifications. No person shall be appointed or reappointed as Borough Tax Collector unless he shall hold a Tax Collector certificate issued pursuant to N.J.S.A. 40A:9-145.3 or 40A:9-145.4.

C. Term of office; vacancies. The Borough Tax Collector shall hold his office for a term of four years from the first day of January next following his appointment. Vacancies other than due to expiration of term shall be filled by appointment for the unexpired term.

D. Tenure in office; removal; complaint; hearing. The Borough Tax Collector shall not acquire tenure of office unless he holds a Tax Collector certificate issued pursuant to the provisions of N.J.S.A. 40A:9-145.3 or 40A:9-145.4. Any person who shall be reappointed Tax Collector subsequent to having received a Tax Collector certificate pursuant to said law and who shall have served as Tax Collector for not less than four consecutive years immediately prior to such reappointment shall hold his office during good behavior and efficiency, notwithstanding that such reappointment was for a fixed term of years, and he shall not be removed therefrom for political reasons by only for good cause shown and after a proper hearing conducted in accordance with the provisions of N.J.S.A. 40A:9-145.8.

E. Compensation. The Borough Tax Collector shall receive such compensation as shall be fixed from time to time by the borough in a salary ordinance.

F. Duties. The Borough Tax Collector shall be the collector of taxes of the borough and shall perform all the duties prescribed by the statutes of the State of New Jersey pertaining to said office. In addition thereto, he shall hold the position and perform the duties of municipal collector of arrears of taxes as established by N.J.S.A. 40A:9-143. He shall also perform such duties as shall be outlined in relevant borough ordinances and bylaws.

G. Other offices. No person shall serve as Borough Tax Collector who is a member of the governing body of the borough. The offices of Borough Tax Collector and Borough Treasurer and Borough Clerk shall be held by the same person as set forth in the ordinance creating the position of Borough Administrator.

§ 21-5 Division of Tax Assessments.

Within the Department of Finance and Audits there shall be a Division of Tax Assessments, the head of which shall be the Tax Assessor. The Tax Assessor shall be appointed by the Mayor with the advice and consent of the Council to serve for a term of four years. Prior to his appointment the Tax Assessor shall be qualified by training and experience, or a combination thereof, in the valuation and assessment of real and personal property. The Tax Assessor shall:

A. Have, perform and discharge all the functions, powers and duties prescribed by law for a municipal assessor.

B. Maintain adequate assessment records for each separate parcel of real property assessed or exempted.

C. Maintain a current Tax Map of the borough and cause to be recorded thereon, all changes in ownership or character of real property assessed, employing for that purpose the facilities of other departments as provided by the Code.

§ 21-6 Commissioners of Assessments.

In accordance with the provisions of N.J.S.A. 40:56-21, there shall be a General Board to make all assessments for benefits accruing from local improvements and to perform such other duties as are provided for by statute. The Board shall consist of three members appointed by the Mayor and Council in the same manner as other borough officers are appointed. No person shall be appointed to the Board unless he is a resident and citizen of the Borough and a freeholder, and upon any member of the Board ceasing to be either a resident or citizen and freeholder, his office shall become vacant. Appointment shall be for a term of one year, and all vacancies caused by death, removal or disqualification shall be filled for the unexpired term only. Members of the Board, within 10 days after appointment, shall take and subscribe an oath or affirmation that they will faithfully and impartially perform the duties of their office, which oath shall be filed with the Borough Clerk. The Commissioners of Assessments shall make assessments for benefits for local improvements and for that purpose shall have and exercise all of the powers and duties of a Board of Assessment for local improvements as provided by law.