The Chief Financial Officer shall cause all moneys received
by the Township of Allamuchy to be deposited in depositories designated
by the Mayor and Council and shall thereafter be relieved of any liability
or loss of such moneys due to the insolvency or closing of the depository
or depositories. Transfers of funds to comply with the cash management
plan may be accomplished by wire transfers, provided that an adequate
audit trail is maintained.
The following investment vehicles are authorized for purposes
of complying with this chapter:
A. Bank certificates of deposit.
C. United States Treasury obligations.
D. New Jersey Cash Management Fund.
Annually, at the reorganization meeting, the Mayor and Council
shall designate banks authorized as depositories and shall designate
the persons authorized to make withdrawals from such depositories
and accounts. The list of depositories may be amended at subsequent
meetings of the Mayor and Council pursuant to law.
Any compensating balance arrangement shall be authorized by
the Mayor and Council by appropriate resolution.
This cash management plan may be amended at any time by ordinance
of the Mayor and Council.
The following procedures are hereby established covering purchases
by the Township of Allamuchy:
A. All purchases shall be made by department heads or with their approval.
B. A purchase order-voucher on a form prescribed by the Clerk shall
be presented prior to any purchase. All purchases shall be fully itemized
and shall list quantities and respective prices. Such purchase order
shall also state the account and account number of the department
submitting the purchase order.
C. The completed purchase order shall be presented to the Chief Financial
Officer to ensure the availability of funds.
(1) In the event that the purchase exceeds the amount set by law for
public bidding of contracts, the Chief Financial Officer shall so
notify the Mayor and Council and shall submit said purchase order
to the Council for compliance with the Local Public Contracts Law
(N.J.S.A. 40A:11-1 et seq.). Upon completion of the bidding process,
the Chief Financial Officer shall determine and certify that proper
and sufficient funds exist for the purchase of such item.
(2) In the event that the purchase exceeds $1,000 but is less than the
amount set by law for public bidding of contracts, three quotations
for such purchase shall be first obtained, and said quotations shall
be attached to the purchase order. Every effort shall be made to obtain
said quotations in writing. If verbal quotations are received, the
names and amount of such quotations shall be in writing and noted
on the purchase order.
(3) In the event that the purchase is less than $1,000, the Chief Financial
Officer shall determine and certify that proper and sufficient funds
exist for the purchase of such item.
D. The purchase shall be made only upon certification by the Chief Financial
Officer that funds are available. When the purchase is made, the department
head shall send a copy of the purchase order to the vendor, together
with a voucher for payment.
E. When goods are delivered or services rendered, the vendor shall return
a signed voucher for payment to the Chief Financial Officer or his
designated agent.
F. Purchase orders for goods and/or materials not exceeding $1,000 may
be issued to those vendors with whom the Township regularly does business
upon the approval of the department head and approval by the Chief
Financial Officer. Blanket purchase orders for small amounts may be
issued to vendors with whom the Township regularly does business when
it is not practical to issue a separate purchase order for each purchase.
Such blanket orders shall be for a maximum amount of $500 and will
be valid for three months from the date of issue or until the maximum
authorized amount has been spent.
G. Upon determination by a department head or the Clerk that an emergency
situation exists, a purchase order may be issued in excess of $1,000
but not in an amount in excess of that which is required to be bid
under the Local Public Contracts Law. Said purchase order shall be
confirmed by the Chief Financial Officer on the following working
day.
The following procedures are hereby established covering the
payment of bills, claims or demands upon the Township of Allamuchy:
A. A voucher on a form prescribed by the Clerk shall be presented for
each bill, claim or demand. All bills or claims against the Township
shall be fully itemized and sworn to by the claimant before submission
for approval. All bills and claims must be supported by a certification
of the receipt of the goods or the satisfactory rendering of the services
by the responsible person, who may be held accountable therefor, accepting
the same on behalf of the Township.
(1) Such bill, claim or demand shall be paid only upon the audit, warrant
and approval of each of the following in the order listed:
(b)
The Chief Financial Officer or other designated person authorized
by resolution of the Council.
(c)
The chairperson of the Council committee having jurisdiction
over the purchase, if any.
(2) In the case of checks drawn to cover payroll, payroll-related items and mandatory payments (i.e., debt service, insurance and school taxes), the check may be drawn and signed in anticipation of the approvals required in Subsection
A(1)(b) and
(c) above or in anticipation of ratification by resolution of the Council of the Township of Allamuchy.
B. All vouchers for payment shall be received in the Clerk's office
no later than 12:00 noon on the Friday before the second Thursday
of each month if approval is to be obtained for payment in the month
submitted.
C. All vouchers with supporting papers attached will be presented at
the agenda meeting to the Council committee having primary interest
in the matter, which shall approve the payment of the vouchers by
signing the individual voucher. If approved by the committee having
jurisdiction over the activity or matter for which the expenditure
was incurred, it will be referred to the Council as a whole for its
approval by motion.
D. The Chief Financial Officer or his designated agent shall prepare
for each regularly scheduled meeting of the Council a list of all
bills, claims and demands to be paid, and this list shall be submitted
to the Council as a whole for its approval by motion. Such list shall
be made a part of the minutes of the meeting. A copy shall be filed
with the Clerk as a public record open to examination in the office
of the Clerk.
E. All vouchers recommended for payment shall be presented to the Council
by the Township Clerk at a regular meeting or an adjourned regular
meeting for its approval by motion, which approval shall authorize
the payment of the vouchers concerned.
F. Disbursement, except for payroll, shall be made by a check signed
by three officials of the Township, consisting of the Mayor, the Township
Clerk or Chairperson of the Finance Committee and the Treasurer. The
corresponding vouchers shall accompany all checks drawn in payment
thereof when said checks are presented to the Mayor, the Treasurer
and the Township Clerk for signature.