A.
Fiscal year. The fiscal year of the City shall be the calendar year.
B.
Budget preparation generally.
(1)
On or before September 15 each year, the Business Administrator shall
issue the forms and instructions to be used by all City agencies in
submitting operating and capital budget requests for the ensuing budget
year.
(2)
Budget requests shall be submitted on or before December 1, and public
hearings on them shall be held by the Mayor or Business Administrator
during December. The Finance Director shall assemble supporting revenue
data during the same period.
C.
Budget document.
(1)
The budget shall comply with the Local Budget Law and be convertible
to the state budget form.
(2)
It shall be supplemented by schedules, line items, summaries and
explanations designed to aid the Council and public understanding.
In addition to the current operating and utility sections, it shall
contain a section for the capital program.
D.
Budget message.
(1)
The budget message shall explain and highlight the budget figures.
It shall describe the fiscal proposals in terms of the work to be
done, outline proposed financial policies and indicate major objectives.
(2)
The message shall also explain major changes in programs, financial
policies, revenues and proposed expenditures as compared with the
year just ending, and may include a review of accomplishments.
E.
Budget control. Budget appropriations shall be controlled by an encumbrance
system and such other measures as the Mayor may require. No obligation
shall be incurred in absence of a sufficient unencumbered balance
of allotment or appropriation and unless sufficient funds will be
available to meet the obligation when it becomes payable.
F.
Capital program.
(1)
The Mayor shall annually prepare a capital program, to consist of
proposed and projected capital undertakings during the ensuing six
years.
(2)
The capital program shall be in such form and content as may be required
pursuant to law and as will contribute to official and public understanding.
It shall include:
(a)
A summary.
(b)
A listing of the capital improvements proposed for the next
six fiscal years, by year, with appropriate supporting information
as to need and desirability.
(c)
Cost estimates, methods of financing and recommended priorities
and time schedules.
(d)
Estimated annual costs of operating and maintaining the facilities
to be constructed or acquired for the first full year after completion
and beyond.
A.
Claims: approval for payment.
[Amended 12-21-1983 by Ord. No. 77-1983; 7-11-1984 by Ord. No.
52-1984; 9-5-1984 by Ord. No. 60-1984; 8-6-1986 by Ord. No.
47-1986; 11-19-1986 by Ord. No. 75-1986]
(1)
Every bill, demand or claim shall be submitted in a form approved
by the Director of the Department of Revenue and Finance (herein called
the "Director").
(2)
Claims may be paid after audit and approval by the Director or his
or her designee and by City Council, provided that no claim shall
be approved unless it is certified correct by the party claiming payment,
is itemized in sufficient detail for verification and is supported
by a separate report in good order of goods or services.
(3)
For each regular Council meeting, the Director shall submit all claims
to be paid through the close of business on the Friday before the
meeting and since the last preceding approved list.
(4)
For the purposes of N.J.S.A. 40A:5-17, the Council shall approve
or disapprove all claims, with the exception of those claims of $5,000
or less; those claims in excess of $5,000 which are payable and that
have previously been authorized and approved by the Council; utilities;
escrow closeouts; state contracts; cooperative purchasing agreements
and general liability/workers' compensation claims that have previously
been authorized and approved by Council; claims of the United States
Postal Service for postage; claims of the official newspaper for advertisement
and notices required by law to be published therein; and claims of
contractors for performance of work pursuant to the VIP program.
[Amended 6-3-1992 by Ord. No. 58-1992; 6-12-2024 by Ord. No. 25-2024]
(5)
For the purposes of those claims for which Council's approval or disapproval is not required pursuant to Subsection A(4) above, the Director shall be the certifying and approval officer, pursuant to N.J.S.A. 40A:5-17.
(6)
For the purposes of those claims for which Council's approval or disapproval is not required pursuant to Subsection A(4) above, the Director, in addition to his duties, shall make the certifications required by N.J.S.A. 40A:5-16b and shall also ascertain the existence of proper and sufficient appropriations for the payments to be made and determine that there is legal authority for the payment, evidenced by action of a purchasing department or agent or officer in respect to the goods or services ordered and the incurring of the expense therefor.
(7)
Claims for which Council's approval or disapproval is not required pursuant to Subsection A(4) above may be paid after audit and approval by the Director, provided that no claim shall be approved unless it is certified correct by the party claiming payment is itemized in sufficient detail for verification and is supported by a separate report of receipt in good order of goods or services.
(8)
As to claims for which Council's approval or disapproval is not required pursuant to Subsection A(4) above, the Director shall submit a list of all claims paid through the close of business on the Friday before the meeting and since the last preceding approved list provided to the Council by the Director and said list shall be incorporated by reference into the meetings of the governing body, pursuant to N.J.S.A. 40A:5-19.
(9)
In the event that the Director shall fail to submit a list of claims as required under Subsections A(3) and (8) above, he may be, at the discretion of the City Council, required to prepare and submit sworn statements regarding his official duty and be subject to removal pursuant to N.J.S.A. 40:69A-37.
B.
Negligence, worker's compensation and contract claims: approval for
settlement and payment.
(1)
Notwithstanding the provisions set forth in Subsection A above, the following procedure shall be utilized in the settlement and payment of negligence, worker's compensation and contract claims brought against the City of Atlantic City.
(2)
Every bill, demand or claim shall be submitted in a form approved
by the Director of the Department of Revenue and Finance (herein referred
to as the "Director").
(3)
All claims may be paid after audit and approval by the Director or
his or her designee, provided that no claim shall be approved unless
it is certified correct by the party claiming payment and is itemized
in sufficient detail for verification and is supported by the appropriate
documentation as hereinafter set forth.
(4)
All claims of $30,000 or less shall require only the approval of
the City Solicitor, whose approval for payment shall be submitted,
in writing, to the Director of Revenue and Finance, with a copy of
said written approval being forwarded to the City Council of Atlantic
City. Said approval shall set forth the name of the captioned litigation
and specify the party to be paid and the amount to be paid.
[Amended 11-25-2003 by Ord. No. 66-2003; 1-11-2006 by Ord. No.
111-2005]
(6)
All claims for settlement in excess of $30,000 shall be submitted
to the City Council for review and approval of settlement and the
amount for which the same shall be settled.
[Amended 11-25-2003 by Ord. No. 66-2003; 1-11-2006 by Ord. No.
111-2005]
(7)
For the purposes of this section, the monetary limitations for each
category of claims shall be applied severally to the individual plaintiffs
in any action against the City and not be considered to be in the
aggregate; provided, however, that no individual plaintiff shall be
entitled to fractionalize various counts of his or her claim or complaint
in order to fall within a particular classification as set forth in
the within section.
[Amended 11-25-2003 by Ord. No. 66-2003]
C.
Claims: payment; signatures on checks. Claims may be paid by warrant,
voucher check or bank check, signed by the Mayor and countersigned
by the Director and the Comptroller as disbursing officer. Payroll
checks shall be signed by the Mayor, the Director and the Comptroller.
Facsimile signature plates or stamps under the control of the signers
may be used. In the event there is a vacancy in any of the three above-named
positions, two signature will suffice.
[Amended 9-16-2009 by Ord. No. 55-2009]
D.
Central payroll. Salaries, wages and other compensation of officers
and employees of the City shall be paid biweekly. The head of each
department, office or agency shall certify to the Director, at such
times and in such form as he or she shall prescribe, the names and
positions of all persons employed in or by the department who are
entitled to be paid on the next ensuing payroll. The Director shall
complete central payroll and prepare necessary checks for signature.
E.
Financial reporting.
(1)
The Director shall submit monthly quarterly reports to the Mayor
and Council, with extracts therefrom for the heads of departments
and agencies, showing the results of operations in all funds: actual
versus budgeted income, expenditures versus appropriations, and unencumbered
balances of budget versus appropriations. Quarterly reports shall
include appropriate analysis, explanations and forecasts of income,
expenditures and surplus in relation to the budget.
(2)
The Director shall prepare and publish an annual financial report
conforming progressively to standards of the National Committee on
Governmental Accounting. Statements from the annual audit required
by the Local Finance Law (N.J.S.A. 40A:5-9) and the registered municipal
accountant certificate thereto may serve as the basis for the report.
(3)
Annual financial reports shall be distributed to banks, lending institutions,
bond rating agencies and other interested parties.
F.
Post audit.
(1)
The Council shall appoint and retain a registered municipal accountant
(RMA) of New Jersey to make an annual postaudit of the books, accounts,
cash, bank balances and financial transactions of all departments,
offices and agencies of the City and of procedures, controls and records
pertaining thereto, in accordance with state laws and regulations
and generally accepted auditing transactions.
(2)
The RMA shall render his report and recommendations on or before
May 31 of each year, for the preceding calendar year, by filing the
original with the Clerk.
(3)
The Clerk shall prepare and publish a synopsis of the audit report,
with the recommendations made by the RMA, and transmit the recommendations
to the Mayor for distributing to affected administrative personnel.
Publication shall be at least once in the official newspaper of the
City within 15 days after receipt thereof.
A.
Purchasing and contracts generally.
(1)
Contracting agent. The Business Administrator shall be the City contracting
agent with exclusive authority to contract for commodities, equipment
and services, as permitted by the Local Public Contracts Law (N.J.S.A.
40A:11-1 et seq.) and available appropriations. The contracting authority
may be delegated to a purchasing agent or others by administrative
regulation, provided that any employee making or purporting to authorize
purchases without express authorization of the Business Administrator
shall be personally liable for any such purchases.[1]
[1]
Editor's Note: Ordinance No. 9-2006, adopted 2-22-2006, provided
that the City Council revokes the authority of the Business Administrator
or the purchasing agent to award contracts for professional services
in an amount ever $17,500.
(2)
Mayor to execute contracts. The Mayor shall execute, on behalf of
the City, and the Clerk shall attest all contracts and other legally
binding obligations approved by the Council.
B.
Purchasing regulations.
(1)
On or before December 15, 1982, the Mayor shall submit to the Council
for adoption, by resolution, a complete system of regulations for
centralized purchasing. The regulations shall fix procedures of the
purchasing agent and all other City agencies in order to obtain proper
quality at least cost, to maintain ethical and financial integrity
between vendors and the City, and to comply with requirements of the
Local Public Contracts Law.
(2)
Once adopted, the regulations may be revised by resolution. The Mayor
shall present any proposed changes to the Council at a regular meeting.
The Council may approve, reject or return them for revision at the
next regular meeting. Failure to act at that meeting shall constitute
approval, and revisions may then be put into effect at once.
