[Amended 5-9-2022 by Ord. No. 11-2022]
A. There is hereby established a Department of Finance, the head of
which shall be the Chief Financial Officer.
B. Chief Financial Officer.
(1) There is hereby established the position of Chief Financial Officer
as defined in N.J.S.A. 40A:9-140.1 and required by N.J.S.A. 40A:9-140.10,
which position shall be the Director of the Department of Finance.
(2) The Chief Financial Officer shall possess and maintain in good standing
a certification as a municipal finance officer issued by the State
of New Jersey, Division of Local Government Services, pursuant to
N.J.S.A. 40A:9-140.2 as required by N.J.S.A. 40A:9-140.13.
(3) The Chief Financial Officer shall be appointed by the Township Manager.
Pursuant to N.J.S.A. 40A:9-140.10, the term of office shall be four
years, which shall run from January 1 in the year in which the chief
financial officer is appointed. Subsequent reappointments and tenure
shall be governed by N.J.S.A. 40A:9-140.8.
C. Powers and duties. The Chief Financial Officer, in addition to the functions and duties set forth in §
2-53, shall have the powers and duties set forth in N.J.S.A. 40A:9-140.1.C and N.J.A.C. 5:32-2.1.
Within the Department of Finance there shall
be the following divisions:
C. Division of Accounts and Control.
The Director of Finance, subject to the direction
and supervision of the Manager shall:
A. Serve as the Chief Financial Officer of the Township;
B. Supervise the work of the Department and its Divisions;
C. Compile the current expense estimates for the budget
for the Manager;
D. Compile the capital estimates for the budget for the
Manager;
E. Supervise and be responsible for the disbursement
of all moneys and have control over all expenditures to ensure that
budget appropriations are not exceeded;
F. Establish and maintain a general accounting system
for the Township government and each of its offices, departments and
agencies; keep books for and exercise financial budgetary control
over each office, department and agency; keep separate accounts for
the items of appropriation contained in the budget, each of which
accounts shall show the amount of the appropriation, the amounts paid
therefrom, the unpaid obligations against it and the unencumbered
balance; require reports of receipts and disbursements from each receiving
and spending agency of the Township government to be made daily or
at such intervals as he may deem expedient;
G. Supervise and be responsible for the purchase, storage
and distribution of all supplies, materials, equipment and other articles
used by any office, department or agency of the Township government,
whenever the Manager shall transfer this power to the Director;
H. Submit to the Council through the Manager a monthly
statement of all receipts and disbursements in sufficient detail to
show the exact financial condition of the Township;
I. Prepare for the Manager, as of the end of each fiscal
year, a complete financial statement and report; and
J. Through the divisions established by this chapter
and otherwise, and subject to the requirements of the State Division
of Local Government, the Charter and the Code of the Township of Livingston,
the Director of Finance shall be responsible for:
(1) Accounting, preauditing and control of all Township
revenues and expenditures;
(2) Custody, receipt and disbursement of Township funds;
(3) Safety and investment of the Township's investments;
(4) Management of the Township's debt;
(5) Development of financial policies for recommendation
to the Manager; and
(6) Safeguarding of the Township's financial interests
to the fullest extent.
The Collector-Treasurer shall:
A. Administer the work of the Division;
B. Have charge of the collection, receipt, custody, deposit
and disbursement of all funds belonging to or under the control of
the Township or of any department, office or agency of the Township
government;
C. Disburse funds from the Township treasury only upon
warrant of the Supervisor of Accounts approved by the Manager;
D. Render regular accountings of his cash receipts and
disbursements in such form and at such intervals as shall be required
by the Manager;
E. Deposit all funds received by the Division in such
depositories as may be designated by resolution of the Council. All
moneys of the Township not required for current operations shall be
invested pursuant to law or shall be deposited in interest-bearing
accounts. All such interest shall be accounted for in the Township's
books of account;
F. Have custody of all investments and invested funds
of the Township or in its possession in a fiduciary capacity, except
as otherwise provided by law, and have the safekeeping of all bonds
and notes for transfer, registration or exchange;
G. Receive and safely keep and disburse all moneys raised
and received for the public schools and keep separate accounts thereof;
provided that no money shall be paid out of the public school funds
by the Collector-Treasurer except on warrant signed by the President
and Secretary of the Board of Education pursuant to an order or resolution
passed at a stated meeting of the board of education and entered in
its minutes;
H. Make disbursements of Township funds upon warrant
of the Supervisor of Accounts by an individual warrant check for each
bill, claim, wage and salary payment, as approved by the Manager,
and not otherwise; and
I. Keep a full and systematic account of all cash receipts
and disbursements by the Division of the Treasury in proper books
approved by the Director of Finance. He shall at least once every
month, and more often if the Council requires, furnish the Council,
through the Manager, with a statement of all moneys received and expended
by him, including school moneys, subsequent to his last report. He
shall annually, during the month of January, make a full report to
the Council of his receipts and expenditures during the preceding
calendar year, and shall, whenever required, lay before the Council
for examination and audit all books, papers and vouchers pertaining
to his office.
The Division of the Treasury shall:
A. Receive and collect all current and delinquent real
and personal property taxes, charge and receive penalties and interest
pursuant to law, and account for all collections in such form and
manner, and at such times, as may be prescribed or approved by the
Director of Finance;
B. Make or cause to be made, and certify, searches for
tax and other liens on real property in the Township as may be authorized
by law, and charge and collect for the use of the Township the fee
required pursuant to law for any such search;
C. Perform the functions of a Collector of Taxes under
general law, including, without limitation thereto, the preparation
and mailing of tax bills, and the maintenance of tax accounting records
in such manner as may be prescribed or approved by the Director of
Finance; and assist the Assessor in preparation of the annual tax
list and duplicate;
D. Deposit daily to the credit of the Township all moneys
received, in one or more depositories selected by the Council; maintain
full and complete records and accounts of all sums collected and received,
according to such procedures and systems as may be prescribed or approved
by the Director of Finance, and make such periodic reports and accountings
of the funds of the Township collected, received and deposited as
the Manager may require, which reports and accountings shall be filed
as a public record with the Township Clerk;
E. Compute and record water and sewer charges to consumer
accounts from meter readings and other information furnished by the
Division of Water and Sewers of the Department of Public Works, according
to the rates duly established pursuant to the Charter and ordinances;
F. Render bills for water, sewer and miscellaneous charges
to consumers, receive payments on account thereof; collect delinquent
accounts and report the names of delinquent accounts which are more
than six months past due to the Director of Finance; and
G. Maintain adequate books and records to record all
charges, payments, credits and delinquencies in water, sewer and miscellaneous
accounts.
Within the Division of the Treasury there shall
be a central cashier's office. All cash receipts of the Township government,
except fines imposed for traffic violations or in the Municipal Court,
shall be received and accounted for by the cashier. Until such time
as the Manager shall determine that proper procedures have been established
for such central receipt and collection of the various service charges,
fees, and license fees required under the Charter or ordinances, they
may be received and accounted for as heretofore.
The Supervisor of Accounts shall:
A. Maintain the central books of account of the Township
according to such forms, standards and procedures as shall be prescribed
or approved by the Director of Finance. Any and all Township officials
shall, upon request of the Supervisor of Accounts, place at his disposal
all records, books, warrants, documents, bonds, reports and papers
in their custody belonging to the Township which he may deem necessary
to aid him in his duty of keeping such accounts;
B. Enforce the uniform system of accounts for all departments
of the Township government prescribed by the Director of Finance;
C. Preaudit all payrolls, bills, claims and demands against
the Township upon certification by a department head that the amount
is due and unpaid according to the records and information of his
department;
D. Require reports of receipts and disbursements from
each department of the Township government to be made daily or at
such intervals as will most efficiently protect the Township's interest;
E. Maintain a central payroll system, and all social
security, pension and insurance records required for Township personnel;
F. Control all expenditures to assure that budget appropriations
are not exceeded; pass upon each proposed expenditure for conformity
with the Charter and ordinances of the Township, and unless the division
head shall certify that there is an unencumbered balance of appropriation
and available funds, no appropriation shall be encumbered and no commitment
or expenditure shall be made;
G. Keep books and records of account for the exercise
of the foregoing financial and budgetary control over each department
of the Township government and keep such accounts as will show the
amount of each appropriation, the cumulative amount paid therefrom
and the unpaid obligations and the unencumbered balance thereof.