[Amended 1-19-1976; 2-6-1978]
[Amended 2-21-1989]
There shall be a Department of Finance, the head of which shall be the Director of Finance. The Director of Finance shall also hold the title of Chief Financial Officer.
The Director of Finance shall:
A. 
Supervise all financial activities.
B. 
Advise the Township Administrator and/or governing body of fiscal policy.
C. 
Manage Township investments.
D. 
Manage debt administration.
E. 
Make interim and annual financial reports.
F. 
Assemble budget estimates and assist in preparing the budget document; assist in any modifications to the budget document.
G. 
Conduct studies relative to improvements in administrative organization and procedures within the Department.
H. 
Operate an efficient municipal accounting system which collects, classifies, records, aggregates, preserves, retrieves and analyzes data in order to provide information for the purpose of decisionmaking.
There shall be, within the Department of Finance, the following divisions:
A. 
The Division of Revenue, the head of which shall be the Collector.
B. 
The Division of Accounts and Control, the head of which shall be the Director of Accounts and Control.
C. 
The Office of Township Treasurer, the head of which shall be the Township Treasurer.[1]
[1]
Editor's Note: Former § 5-49, Financial Advisory Board, which immediately followed this section, was repealed 2-7-2000 by Ord. No. 00-01.
A. 
Collection functions. The Collector shall:
(1) 
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 independent auditor of the Township's accounts.
(2) 
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. An official tax searcher may be appointed or designated to perform these functions within the Division of Revenue.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
(3) 
Perform the functions of a Collector of taxes under general law, including, without limitation thereto, the extension of each year's tax on the tax duplicate, 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 independent auditor of the Township's accounts.
(4) 
Collect parking revenues and keep and maintain records and accounts thereof and maintain the parking meters in a soundly working order.
(5) 
Deposit daily to the credit of the Township all money 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 independent auditor of the Township's accounts and Director of Finance and make such periodic reports and accountings of the funds of the Township in their custody or control as the Council may require, which reports and accountings shall be filed as a public record with the Township Clerk and Director of Finance.
(6) 
Keep adequate records of taxpayers' accounts, local improvements, assessments and tax title liens.
B. 
Duties as to water accounts. The Collector also shall:
(1) 
Be responsible for the reading of water meters throughout the Township and for the recording of water consumption and the charging of consumer accounts according to the rates duly established pursuant to the Charter and ordinances.
(2) 
Render bills for water and miscellaneous charges to consumers.
(3) 
Receive payments of water accounts.
(4) 
Collect delinquent accounts and report the names of delinquent accounts which are more than six months past due to the Director of Finance.
(5) 
Maintain adequate books and records to record all charges, payments, credits and delinquencies in water accounts.
[Amended 11-2-1987]
Within the Division of Revenue, 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, however, as the Township Administrator 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 Township Treasurer shall:
A. 
Have custody of all funds belonging to or under the control of any Township department. The Treasurer shall deposit all funds received by them in such depositories as may be designated by resolution of the Council. They shall administer the necessary bank accounts and manage cash balances in accordance with established policy.
B. 
Have custody of all investments and invested funds of the Township government or in possession of the Township in a fiduciary capacity, except as otherwise provided by law, which they shall keep safely invested with the advice and approval of the Director of Finance; they shall account for all interest earned on investments in the Township's books and accounts.
C. 
Account for maturing bonds and notes through the maintenance of a bond register. The Treasurer shall have the safekeeping of all bonds and notes of the Township and the receipt and delivery of Township bonds and notes for transfer, registration or exchange.
D. 
Receive and safely keep and disburse all money raised and received for the public schools and keep separate accounts thereof. No money shall be paid out of the public school funds by the Treasurer except on warrant signed by the President and Secretary of the Board of Education of the Township, in pursuance of an order or resolution passed at a stated meeting of the Board of Education and entered in its minutes.
E. 
Make disbursement of Township funds, upon warrant of the Director of Accounts and Control by an individual warrant check for each bill and claim, as approved by the Township Administrator and not otherwise. Every warrant shall be payable to the order of the person entitled to receive the same 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 and the Township Administrator, or the Acting Township Administrator, and the Township Treasurer, or the Acting Township Treasurer, as the case may be.
(1) 
Individual warrants for salaries and wages due to Township officials and employees shall not be drawn. One warrant, covering the total amount of such salaries and wages then due, shall be drawn payable to the order of the Township Treasurer. The Township Treasurer shall deposit such warrant check in a Township depository in a special account, to be known and designated as the "Township of Bloomfield Payroll Account," which is hereby established and authorized. Thereafter, the Division of Accounts and Control shall draw separate checks on such special account, payable to the order of the respective recipients of such salaries and wages.
(2) 
Such checks shall require only one signature and shall be signed by the Township Treasurer, whose signature may be mechanically affixed to such checks by their facsimile signature plate.
(3) 
In the absence of the Township Treasurer or in the event of a vacancy in such office or position, such payroll checks shall be signed by the Acting Township Treasurer manually or by their facsimile signature plate.
F. 
Keep general accounting records as prescribed by the Director of Finance, to include cash receipts and cash disbursements, journals and a general journal and general ledger. They shall, at least once every month and more often if the Township Council requires, furnish the Council with a statement of all money received and expended by them, including school money, subsequent to their last report. They shall, annually, on the 31st day of January, make a full report to the Township Council of all their receipts and expenditures and shall, whenever required, lay before the Township Council for examination and audit all books, papers and vouchers appertaining to their office.
There shall be a Division of Accounts and Control, the head of which shall be the Director of Accounts and Control. The Division shall maintain the books of account of the Township government according to such forms, standards and procedures as shall be prescribed or approved by the independent auditor of the Township's accounts and the Director of Finance. Any Township official shall, at the request of the Director of Accounts and Control, place at the Director's disposal all records, books, warrants, documents, bonds, reports and papers in their custody belonging to the Township which the Director may deem necessary to aid them in their duty of keeping such accounts.
The Director of Accounts and Control shall:
A. 
Maintain the Township's central accounting records and enforce a uniform system of accounts for all departments of the Township government, provided that such system shall, so far as consistent with sound accounting principles, facilitate the production of records of the cost of performance of each functional program or activity, measured in such work units as may be prescribed or approved by the Township Administrator.
B. 
Preaudit all bills, claims and demands against the Township, including payrolls, for which each department head shall be required to certify that the materials, supplies or equipment has been received or the services rendered.
C. 
Maintain a central payroll system.
D. 
Control all expenditures to ensure that budget appropriations are not exceeded and pass upon each proposed expenditure for conformity with the Charter and ordinances of the Township and, unless the Director of Accounts and Control 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.
E. 
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 unencumbered balance thereof.
F. 
Prepare for each regular meeting of the Township Council a list of all bills, claims and vouchers which have been paid through the close of business on the Friday next preceding the meeting and since the last preceding list was compiled. Such lists shall be prepared in sufficient copies for each member of the Council, for the Township Clerk and the Township Administrator. The Clerk shall keep their copy of the list as a public record, open to examination in their office at all times.
A. 
Except as provided for in Subsection C below, the annual salaries of salaried employees shall be paid in 26 equal payments, when practicable.
[Amended 11-2-2009 by Ord. No. 09-64; at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
(1) 
The first payment shall be paid on the first Friday following the second Monday in January and shall include all salary then due. Succeeding payments shall be paid every second Friday thereafter.
(2) 
A final salary check, if necessary, shall be paid to complete the annual salary due to each salaried employee on or before December 31 in each year.
B. 
Hourly employees shall be paid every two weeks for all hours worked in each payroll cycle through 12:00 midnight of the Sunday prior to the established payroll date.[1]
[1]
Editor's Note: Former Subsection C, which regarded payments to employees in the year 2010, of the 2008 Code, added 11-2-2009 by Ord. No. 09-64, which immediately followed this subsection, was repealed at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
[Added 2-24-2020 by Ord. No. 20-01]
Within the Department of Finance, there shall be a Division of Assessment, the head of which shall be the Tax Assessor. The Division of Assessment shall be composed of a Tax Assessor who has successfully passed the state exam and holds a valid Tax Assessor's certificate. The position of Assessor shall be appointed by Mayor and Council. The term of office is for four years. In compliance with state statute N.J.S.A. 40A:9-143, an Assessor who is reappointed after four consecutive years may be granted tenure.
A. 
The Tax Assessor shall:
(1) 
Place value on all real property within the Township for the purposes of assessment, in accordance with laws governing assessors, the Charter and ordinances; exercise all the powers of a Municipal Assessor pursuant to the laws prescribed by the Director of the Division of Taxation; perform such other duties as prescribed by the Mayor and the Township Council.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
(2) 
Every year prepare and certify the tax lists and duplicates as required by law. Maintain assessment records for each and every parcel of real property whether taxable or exempt.
(3) 
Be able to defend any assessment in a court of law as well as explain to anyone the basis behind the preparation of any assessment within the municipality.
(4) 
Have custody of and maintain an up-to-date Township Tax Map and provide for the recording thereon of all changes in ownership or the characteristics of properties being assessed.
(5) 
Make appraisals of property for Township purposes within the scope of the laws as prescribed by the Director of the Division of Taxation.