[HISTORY: Adopted by the Township Council of the Township
of Parsippany-Troy Hills 10-20-2009 by Ord. No. 2009:36. Amendments noted where applicable.]
GENERAL REFERENCES
Administration of government — See Ch. 4.
There shall be established a Municipal Government Transparency
Committee to consult and coordinate with the Township Council, Township
Chief Financial Officer and the Chief Information Technology Officer
regarding the scope, content, and format of the public finance website,
or any current website, developed to comply with the provisions of
this chapter.
A.
Composition; compensation; residency requirement. The Municipal Government
Transparency Committee shall consist of nine voting members, five
of whom shall be appointed by the Township Council and four of whom
shall be appointed by the Mayor. Further, there will be two nonvoting
members from the Administration, and one nonvoting member from the
Council to serve as a liaison, all as enumerated below. Committee
members shall not be compensated. Voting Committee members shall be
Township residents who believe in the taxpayers' right to access
how their money is being utilized and who possess an interest in ensuring
a user-friendly vehicle through which Township residents can access
the Township's financial records.
B.
Members and terms. The terms of the Committee members shall be as
follows:
[Amended 10-19-2010 by Ord. No. 2010:24]
(1)
Four voting members shall be appointed by the Mayor and five voting
members shall be appointed by the Township Council. The terms of each
voting Committee member shall be for one year. This length of term
shall apply retroactively to all current members.
(2)
A member of the Township Council shall be designated annually to
serve as a nonvoting liaison between the Council and the Municipal
Government Transparency Committee.
(3)
The Township Chief Financial Officer or the Officer's designee shall
serve as a nonvoting member.
(4)
The Township Chief Information Technology Officer or the Officer's
designee shall serve as a nonvoting member.
C.
Purpose. The Committee shall serve in an advisory capacity to the
Township Council and, in consultation with the Township Chief Financial
Officer and Chief Information Technology Officer, make recommendations
on matters related to:
(1)
The use of the Township's existing website or the development and expansion of a new website for the purpose of providing ready access by the public to the the Township's financial records identified in § 65-2, below.
(2)
Incorporating additional financial data and information contemplated
by this chapter, after implementation of a new website or use of the
Township's existing website, from any other source of data or
information available to the Township Chief Financial Officer or Township
Chief Information Technology Officer.
D.
Duties. In consultation with the Township Chief Financial Officer
and Chief Information Technology Officer, the Committee shall:
(1)
Seek input from the general public, professional associations, state,
county and local agencies, academic groups and institutions, and individuals
with knowledge of and interest in areas of public information access,
gateway services, add-on services, and electronic information for
the general improvement of the public finance website; and
(2)
Issue an annual report to the Council and the administration regarding
the progress in developing and implementing the public finance website;
public input and feedback concerning the utility of the website and
recommendations for its improvement; and proposed enhancements to
the website in terms of content, format, policies, procedures, reports,
and other matters.
E.
Notwithstanding any provisions of this section of the chapter to the contrary, any appointees to the Municipal Government Transparency Committee shall serve at the pleasure of their respective appointing authority. Thus, the Mayor and Council, respectively, shall be entitled to replace any members which it previously appointed to the Municipal Government Transparency Committee at any time before the expiration of the terms set forth in Subsection B above and shall be permitted to remove and replace existing members without cause at any time.
[Added 4-13-2010 by Ord.
No. 2010:08]
A.
Creation. At the option of the administration, either a new website
shall be created or the Township's existing website collectively,
the "website" shall be used for the posting of the Township's
financial records, as set forth below, to provide ready access, at
no charge, to the public.
B.
Financial records. The website shall provide the public with access,
at no charge, to the following financial records:
(1)
Records reflecting annual Township expenditures, as determined by
the Township Chief Financial Officer, in consultation with the Municipal
Government Transparency Committee, and as available within the Township's
central accounting system and payroll system, which shall include
but not be limited to:
(a)
Disbursements by the Township from funds established within
the Township treasury, which are set forth in the check register,
account history file and vendor history file.
(b)
Bond debt services, including, but not limited to, amounts of
bond debt or interest paid, which are set forth in the summary of
debt service payments.
(c)
Salaries and wages, including, but not limited to, compensation
paid to employees of the Township, which are set forth in a year-end
list of compensation paid to all Township employees as taken from
W-2s.
(d)
Contractual service purchases, including, but not limited to,
amounts paid to vendors, which are set forth in the vendor history
file.
(e)
Capital outlay and improvements, including, but not limited
to, amounts paid to vendors, which are set forth in the annual budget
under "Capital Improvements."
(f)
Aid to first-aid organizations and contributions to Child Day
Care Center, which are set forth in the check register, and reimbursement
to PAL, which are set forth in the annual budget under "Current Fund
Appropriations within Caps."
(g)
Additional forms of assistance and benefits deemed relevant
by the Township Chief Financial Officer.
(h)
Vouchers for supplies and inventories, and the check register,
which sets forth the check number, date, amount, vendor, account number,
purchase order number and description for all such expenditures.
(i)
Change-orders for ongoing or completed work, which are required
to be approved by the Township Council, and which are set forth in
the Council meeting minutes.
(j)
Contracts with anyone doing business with the Township, including,
but not limited to, professional services, health-care services, consultants,
or any other entity or person doing business with the Township.
(k)
All other expenditures deemed relevant by the Township Chief
Financial Officer after consulting with the Chief Information Technology
Officer and the Municipal Government Transparency Committee.
(2)
Records reflecting annual Township revenues, as determined by the
Chief Financial Officer, in consultation with the Municipal Government
Transparency Committee, and as available within the Township's
central accounting system, which shall include but not be limited
to:
(a)
Receipts and deposits by the Township into funds established
within the Township treasury, which are set forth in the annual financial
statement in accordance with N.J.S.A 40A:5-12.
(b)
Taxes, including, but not limited to, compulsory contributions
imposed by the Township for the purpose of financing services, which
are set forth in the annual financial statement in accordance with
N.J.S.A. 40A:5-12.
(c)
Township revenues, including but not limited to amounts collected
for merchandise sold, services performed, licenses, and permits issued,
or as otherwise required by law, which are set forth in the Township's
annual audit.
(d)
Revenue for the use of property, including, but not limited
to, amounts received for compensation for the use of township-owned
property (e.g., lease of assets), which are set forth in the Township's
annual audit under "Miscellaneous Revenues Not Anticipated."
(e)
Gifts, donations, state and federal grants, including, but not
limited to, amounts received from public and private entities to aid
in support of a specific function or other governmental activity,
which are set forth in the Township's annual audit.
(f)
Other revenue, including, but not limited to, receipts not classified
elsewhere, which are set forth in the Township's annual audit
under "Analysis of Non-Budget Revenue."
(g)
All other revenues deemed relevant by the Township Chief Financial
Officer after consulting with the Chief Information Technology Officer
and the Municipal Government Transparency Committee.
(3)
Records reflecting annual bonded indebtedness, as determined by the
Township Chief Financial Officer, in consultation with the Municipal
Government Transparency Committee, and as available within the Township's
central accounting system, which shall include but not be limited
to:
(a)
Amount of the total original obligation stated in terms of principal
and interest, which is set forth in the Township's annual audit
at "Notes to Financial Statements."
(b)
Term of the obligation, which is set forth in the Township's
annual audit at "Notes to Financial Statements."
(c)
Source of funding for repayment of the current obligation, which
is set forth in the current year's budget under "Current Fund
Appropriations – Municipal Debt Service."
(d)
Amounts of principal and interest previously paid to reduce
the obligation, which are set forth in the amortization schedules.
(e)
Remaining balance of the obligation, which is set forth in the
annual audit.
(f)
Data and information related to refinancing of the obligation,
which is set forth in the official statement for the refunding bonds.
(g)
Cited statutory authority to issue such bonds, which is found
at N.J.S.A. 40A:2-1 et seq.
(h)
All other bond-related data deemed relevant by the Township
Chief Financial Officer after consulting with the Chief Information
Technology Officer and the Municipal Government Transparency Committee.
(4)
Any other data or information specified by the Township Chief Financial
Officer after consulting with the Chief Information Technology Officer
and the Municipal Government Transparency Committee.
Notwithstanding any other law to the contrary, the Township
Chief Financial Officer shall not be required to provide data and
information on the website that is not available in the Township's
central accounting system and payroll system and shall have no obligation
to create a record that does not exist.
All of the information to be placed on the website under § 65-2B will be posted no later than 30 days following the close of each preceding fiscal year, except that, at the discretion of the Township's Chief Financial Officer, financial information for the current year may be posted sooner than the 30 days following the close of the preceding fiscal year, as it becomes available. Notwithstanding anything herein to the contrary, however, the annual budget, annual financial statements and annual audit will be posted no later than 10 days after filing with the local finance board and/or the Division of Local Government Services, as applicable.
Nothing in this chapter shall require the disclosure of information
deemed private, personal, or confidential or otherwise exempted from
disclosure by applicable law.
