[Amended 8-21-2002 by Ord. No. 02-027[1]]
There shall be a Department of Finance headed by the Director, who may be the Business Administrator, the Chief Financial Officer of the Township or another qualified individual. The Division of Tax Assessment, the Division of Revenue Collection and the Division of Accounts and Control are each assigned to the Department of Finance for general administrative and supervisory purposes. It is recognized that each of these divisions largely performs statutory duties and in such areas performs its function independently of departmental supervision.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
[Amended 9-2-1998 by Ord. No. 98-030]
The Director of the Department of Finance, subject to the direction and supervision of the Mayor:
A. 
May be the Chief Financial Officer of the Township or may appoint a certified municipal finance officer within the Department of Finance as Chief Financial Officer with the advice and consent of the Mayor, who shall act as chief custodian of Township funds.
B. 
Shall account for and preaudit and control all Township revenues and expenditures.
C. 
Shall prescribe, install and enforce a uniform system of accounts, including forms, standards and procedures, for the use of all departments of the Township government and of all agencies expending Township funds.
D. 
Shall be responsible for the safety and investment of the Township's funds, the management of the Township debt, including bond and note issues, the development of financial policies for recommendation to the Mayor and the safeguarding of the Township's financial interests to the fullest extent.
E. 
Shall be responsible for the collection and payment of all payroll deductions.
F. 
Shall have custody of all investments and invested funds of the Township or in its possession in a fiduciary capacity, except as otherwise provided by law, and have the safekeeping of all bonds and notes for transfer, registration or exchange, and invest or deposit all moneys not required for current operation in interest-bearing accounts.
Within the Department of Finance there shall be a Division of Accounts and Control. Under the direction and supervision of the Director/CFO, the Division shall:
A. 
Maintain and operate the Township's central bookkeeping and accounting records according to sound accounting principles and in accordance with the requirements of the Director of the State Division of Local Government Services.
B. 
Audit all receipts and disbursements of the Township government and of each of its departments and preaudit all bills, claims and demands against the Township, including payrolls, and require each department head to certify that any materials, supplies and equipment have been received and accepted as specified and that the services have been duly rendered.
C. 
Control all expenditures to ensure that budget appropriations are not exceeded and maintain such books and records as may be required for the proper exercise of such budgetary control.
D. 
Review each proposed expenditure and commitment under an encumbrance system to be made on behalf of any department for conformity with state law, the Charter and the ordinances of the Township, and authorize only such expenditures and commitments as conform to all the requirements of this chapter.
E. 
Install, operate and maintain a central payroll system and all social security, pension and insurance records for personnel of all departments.
F. 
Submit a monthly report to the Township Council and Mayor of revenues, expenditures, cash balances and investments held, including, in the case of cash balances and investments, the name of the depositories, type of account or investment, date of maturity, interest rate and location of investments held for safekeeping.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
The Division of Tax Assessments is assigned to the Department of Finance for the general purpose of administrative supervision but without regard to the independent duties of the office. The head of the Division of Tax Assessments shall be the Tax Assessor. The Tax Assessor shall be appointed to serve for a four-year term commencing on July 1 in the year of his appointment as provided by law. He shall have, perform and discharge all of the functions, powers and duties prescribed for Assessors by general law and municipal ordinance. Prior to his appointment, the Assessor shall be qualified by training or experience or a combination thereof in evaluation and assessment of real and personal property. Unless protected by any other provision of law, he shall possess a valid Tax Assessor's certificate. The Tax Assessor shall:
A. 
Maintain adequate assessment records of each separate parcel of real property assessed or exempted.
B. 
Maintain a current Tax Map of the Township as a public record and cause to be recorded thereon all changes in ownership or character of the real property assessed, employing for that purpose the facilities of the Division of Engineering and other divisions and departments as may be required.
The Division of Revenue Collections is assigned to the Department of Finance for the general purpose of administrative supervision but without regard to the independent duties of the office. The Tax Collector shall be the head of the Division and shall be appointed for a four-year term commencing on January 1 of the year of his appointment as provided by law. He shall have, perform and exercise all the functions, powers and duties as are provided by general law and ordinance. He shall receive and collect all moneys assessed or raised by taxation or assessment and other municipal charges assigned to the Division. He shall keep proper records and report to the Director at least once a month on all receipts and deposits made by him and shall in such report account for all moneys for which he is responsible. He shall keep a current record of all tax title liens, advising the Director promptly as such liens become subject to foreclosure under the law. He shall enforce the payment of delinquent taxes by the means provided by law as soon as they become delinquent. He shall also perform such other duties as are prescribed by law and municipal ordinance. He shall be responsible for all tax searches required to be furnished relating to the property taxes and other municipal charges or liens of the Township.