The fiscal year of the County shall begin on
the first day of January and end on the 31st day of December in each
year.
[Amended 9-7-2011 by Ord.
No. O-2011-00011]
A. The Executive shall annually prepare both a capital
budget and a capital program, the latter to consist of a capital improvement
program of proposed and projected capital undertakings by the County
during the ensuing six years.
B. The capital budget and program shall be in such form
and contents as may be required pursuant to law. The capital program
shall include:
(1) A clear summary of its contents;
(2) A list of all capital improvements which are proposed
to be undertaken during the six fiscal years next ensuing, with appropriate
supporting information as to the necessity for such improvements;
(3) Cost estimates, method of financing and recommended
priorities and time schedules for each such improvement; and
(4) The estimated annual cost of operating and maintaining
the facilities to be constructed or acquired.
The Board shall consider and act upon the Executive's
recommended budget in accordance with the requirements of the Local
Budget Law.
No bill, demand or claim shall be paid unless
it contains a detailed statement of the items or demand, specifying
particularly how the bill or demand is made up, and a certification
of the party claiming payment that it is correct; nor shall any bill,
claim or demand be paid unless the voucher on which it is presented
carries a certification of the head of the department, office, or
agency, or of his/hers duly designated representative, having personal
knowledge of the facts, that the goods have been received by, or the
services rendered to, the County.
[Amended 4-17-1979 by Ord. No. O-1979-00112]
A. All bills, claims and demands against the County shall
be deemed approved or disapproved by the Board (for the purpose of
N.J.S.A. 40A:5-17) in accordance with the action of the Controller.
A voucher on a form prescribed by the Controller and approved by the
County Executive shall be presented for each bill, claim or demand
and shall be paid only upon the audit, warrant and approval of the
Controller.
B. Disbursement shall be made by check or draft based
on a warrant by the Controller signed by the Executive and countersigned
by the Treasurer, except that payroll checks may be signed by the
director alone upon voucher and warrant of the budget officer for
an entire or part of a payroll.
C. The Controller shall prepare for each regular meeting
of the Board a certified list of all bills, claims and vouchers which
have been paid through the close of business of the second day next
preceding the meeting and since the last preceding list was compiled.
Such list shall be filed with the Clerk of the Board as a public record.
D. All checks to vendors shall be mailed, except that
checks for goods and services rendered exclusively to the Board shall
be given to the Clerk of the Board, who shall log same in a log book
kept for such purpose and, having mailed the checks to the vendors,
shall certify same to the Controller.
E. Electronic
funds transfers (EFT) must comply with all applicable laws and regulations.
The CFO, or an individual under supervision of CFO, must review activity
reports weekly and must reconcile EFT transaction on a monthly basis.
[Added 1-19-2022 by Ord. No. O-2021-00015]
[Amended 4-17-1979 by Ord. No. O-1979-00112]
A. The Executive is hereby authorized to institute a
program of payroll payments after the scheduled work period for which
the employees are to be compensated has been completed.
B. The Board may annually establish petty cash funds
in accordance with the law. Such funds shall be administered in accordance
with the law.
C. The Board or any Commissioner upon written notice
to the County Executive shall be free to examine the financial records
of the County at any time, either personally or through duly authorized
representative.