Borough of Washington, NJ
Warren County
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Table of Contents
Table of Contents
There shall be a Department of Finance, the head of which shall be the Director of Finance.
There is hereby created a Director of Finance, who, until and unless the Council shall authorize the appointment of some other person, shall be the Manager. The Finance Director shall serve at the pleasure of Council and receive such compensation as provided for by the Salary Ordinance.[1]
[1]
Editor's Note: See Ch. 17, Salaries and Compensation.
A. 
The Director of Finance, subject to the direction and supervision of the Manager, shall:
(1) 
Supervise the work of the Finance Department.
(2) 
Through the divisions established by this article and the Charter, and subject to the requirements of the Division of Local Government, he shall be responsible for the accounting, preauditing and control of all municipal revenues and expenditures.
(3) 
Be responsible for the safety and the investment of the municipal investments and the management of the municipal debt.
(4) 
Make recommendations for the development of sound fiscal policies and the safeguarding of the financial interest of the municipality to the fullest extent.
B. 
The Director shall also have the following specific duties:
(1) 
Establish and maintain the general accounting system for the municipal government in each of its offices, departments and agencies.
(2) 
Supervise the keeping of records for and exercise financial budgetary control over each office, department or agency.
(3) 
Keep separate accounts for the items of appropriation contained in the budget, each of which shall show the amount of appropriation, the amounts paid from and the unpaid obligations along with the unexpended balances.
(4) 
Make monthly statements of all receipts and disbursements in detail so as to show the exact financial condition of the municipality.
The Department of Finance, until otherwise directed by the Manager, shall be comprised of the following:
A. 
Division of Assessments.
B. 
Division of Treasury.
C. 
Auditor.
[Amended 1-8-1974 by Ord. No. 34-73; 5-11-1982 by Ord. No. 6-82]
The head of the Division of Assessments shall be the Municipal Assessor, who shall serve for a term of four years and shall be appointed by the Borough Council following applicable laws of the state civil service. The Assessor shall:
A. 
Value all real and personal property in the municipality for the purpose of assessment and taxation, in accordance with general law, the Charter and ordinances. The Assessor shall exercise all of the powers of a municipal assessor pursuant to law, under the direction of the Manager.
B. 
Prepare the tax list and a duplicate, as required by law, and maintain assessment records of each and every parcel of real property assessed or exempted.
C. 
Have custody of and maintain an up-to-date Tax Map and provide for the recording of all changes in ownership or character of the property.
D. 
Make appraisals of property for any municipal purpose, under the direction of the Manager.
E. 
Act as a special assessment officer and determine the special assessments to be levied where benefits have accrued to properties under local improvement ordinances, in accordance with the statutes.
[Amended 1-8-1974 by Ord. No. 34-73]
The head of the Division of the Treasury shall be the Collector. He shall be qualified by training and experience in municipal taxation and revenue administration. He shall be appointed by the Council to serve for a term of four years, following applicable laws of state civil service. The Collector shall:
A. 
Receive and collect all current and delinquent real and personal property taxes, charge and receive penalties or interest pursuant to law, and account for all collections in such form and manner and at such times as may be prescribed by 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 municipality as may be authorized by law, and charge and collect, for the use of the municipality, the fee required pursuant to law for any such searches.
C. 
Perform the functions of the 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 municipality 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 accounting of funds of the municipality collected, received and deposited as the Director may require, which reports and accounting shall be filed as a public record with the Municipal Clerk.
E. 
Deposit all cash receipts of the municipal government, except fines imposed for traffic violations by the Municipal Court, which shall be received and accounted for by the Violations Clerk. Until such time as the Director of Finance shall determine the proper procedures, the receipt and collection of the various service charges, fees and license moneys may be received and collected as heretofore.
F. 
The Collector shall also serve as a Registrar of Vital Statistics for the municipality, who shall perform all of the duties in this field as prescribed by general law.
[Amended 1-8-1974 by Ord. No. 34-73 8-12-1975 by Ord. No. 19-1975]
A. 
There shall be appointed a Treasurer, who shall be appointed by the Manager. The Treasurer shall serve as the Chief Financial Officer of the Borough, which position is hereby created. He or she shall receive such compensation as may be established from time to time by the current Salary Ordinance.[1]
[Amended 5-16-1989 by Ord. No. 3-89; 11-17-2008 by Ord. No. 14-2008]
[1]
Editor's Note: See Ch. 17, Salaries and Compensation.
B. 
The Treasurer shall:
(1) 
Administer and have charge of the collection, receipt, custody, deposit and disbursement of all funds belonging to or under the direction of any department or agency of the municipal government.
(2) 
Disburse funds of the municipality only upon approved warrant of the municipality.
(3) 
Render regular accountings of his cash receipts and disbursements in such form and at such intervals as shall be required by the Finance Director.
(4) 
Deposit all funds received in such depositories as may be designated by resolution of the Council. All moneys of the municipality not required for current operations shall be invested pursuant to law or shall be deposited in an interest-bearing account. All such interest shall be accounted for in the municipality's books of accounts.
(5) 
Have custody of all investments and invested funds of the municipality or in its possession in a fiduciary capacity, except as otherwise provided by law, and have safekeeping of all bonds and notes for transfer, registration or exchange.
(6) 
Disburse all money due to the Board of Education pursuant to the divisions of this title and of Title 18 of the Revised Statutes of New Jersey.
(7) 
Make disbursement of municipal funds, upon approved warrant of the Clerk or Manager, by an individual warrant check for each bill, claim, wage and salary payment, and not otherwise.
(8) 
Keep a full and systematic account of all cash receipts and disbursements in proper books approved by the Director of Finance. He shall, at least once every month and more often if the Council requests, furnish the Council, through the Manager, a statement of all moneys received and expended, including school moneys. Subsequent to his last report to the Council of his receipts and expenditures during the preceding calendar year, he shall, whenever required, lay before the Council for examination and audit all books, papers and vouchers pertaining to his office.
(9) 
Maintain a central payroll system, including all social security, pension and insurance records required for municipal personnel.
(10) 
Prior to payment of any bill, claim or demand against the municipality, see to it that a department head shall certify that the materials, supplies and/or equipment have been received according to purchase order, or that the work, labor or services have been rendered according to order or contract.
(11) 
Disbursement and payment of bills, claims and demands shall be made by the Treasurer upon preaudit and approved warrant of the Clerk or Manager. Every check shall be payable to the order of the person entitled to receive it and shall specify the purpose for which it is chargeable. Each check shall bear the signature of those officers as required by the local Claims Ordinance.[2]
[2]
Editor's Note: See Ch. 7, Claims Approval.
There shall be an auditing firm or auditor appointed annually by and responsible to the Borough Council, who may be either an individual or an auditing firm certified and licensed by the State of New Jersey as registered municipal accountants. He shall make such periodic reports as required by the Borough Council and shall make an annual, or more frequent where required, audit of all municipal accounts set forth by the Department of Local Finance, State of New Jersey. He shall receive such compensation as shall be determined by the Borough Council upon his appointment.