[Added 12-9-1993 by Ord. No. MC-2963; amended 9-8-1994 by Ord. No. MC-3032; 8-6-1997 by Ord. No. MC-3328]
A. 
There shall be the Department of Finance, the head of which shall be the Director of Finance, who may serve as the Chief Financial Officer and/or Treasurer of the City of Camden within the parameters of existing state law and in conformity with existing state law. The Chief Financial Officer, who has been appointed by the Mayor, with the consent of the governing body, within the parameters by an ordinance heretofore adopted, shall execute all duties and responsibilities, as outlined under N.J.S.A. 40A:9-140.1 et seq., and shall serve in any capacity as defined in said statute and shall exercise the powers and duties prescribed by the statutes of the State of New Jersey and ordinances under this City. Under the supervision and control of the Director of Finance, there shall be established the following bureaus and offices:
[Amended 10-13-2005 by Ord. No. MC-4112; 9-8-2006 by Ord. No. MC-4214; 3-25-2008 by Ord. No. MC-4365]
(1) 
Bureau of City Treasurer.
(2) 
Bureau of Revenue Collection.
(3) 
Bureau of Accounts and Control.
(4) 
Bureau of Grants Management.
(5) 
Bureau of Payroll.
B. 
Under the supervision and direction of the Director of Finance, the Department shall:
(1) 
Develop, maintain and enforce a uniform system of accounts, including forms, standards and procedures, for all departments of the City government, which shall be in accord with sound accounting principles and with the requirements of the Division of Local Government Services in the Department of Community Affairs of the State of New Jersey.
(2) 
Install and provide such records and reports as may be prescribed or approved by the Business Administrator for the determination of the cost of performance of each functional program or activity, measured in such work units as may be appropriate thereto.
(3) 
Supervise the administration of the City finances, safekeeping of securities and other valuable documents and investment of funds not required for current operations.
(4) 
Prepare all financial statements required by law or upon the request of City Council, the Mayor or other governmental agencies.
(5) 
Supervise the administration of the City debt and have the safekeeping of all bonds and notes of the City and receipt and delivery of City bonds and notes for transfer, registration or exchange and the safeguarding of the City's financial interests to the fullest possible extent.
(6) 
Assist any person designated as the Chief Financial Officer in the performance of his/her duties.
(7) 
Account for and preaudit and control all City revenues and expenditures.
C. 
The Director of Finance may designate a person to act as internal auditor for the City of Camden who shall, at the direction of the Director of Finance, perform audits of the various accounts and records maintained by the various departments, divisions and bureaus of City government.
A. 
Within the Department of Finance, there shall be a Bureau of City Treasurer, the head of which shall be the City Treasurer, who shall also be qualified as a municipal financial officer, as defined under N.J.S.A. 40A:9-140.1. The City Treasurer shall be empowered to perform any act or function permitted under the statutes of the State of New Jersey as City Treasurer and shall act as the Treasurer for the custody of all funds and securities.
B. 
The Treasurer shall receive daily all invoices processed by the Bureau of Revenue Collection from any source and shall make daily deposits of such moneys in such banks and institutions as may be designated by the Council. He shall be required to make specific reports, as required, to the Director of Finance, Business Administrator and Mayor concerning all receipts and deposits of all moneys withdrawn from the City's accounts. Similar reports shall be made at each regular meeting of the Council. All payments and withdrawals from City bank and institution accounts shall be by check or appropriate written instrument of withdrawal and not in cash or its equivalent upon orders which indicate the purposes for which the Director of Finance is required to draw checks or instruments of withdrawal and the appropriation or fund to which they are chargeable.
Within the Department of Finance, there shall be a Bureau of Revenue Collection, the head of which shall be the Tax Collector, who shall be duly licensed as required by state law. The Bureau of Revenue Collection, under the direction and supervision of the Tax Collector, shall:
A. 
Prepare and mail tax bills within the dates prescribed by law.
B. 
Prepare and mail assessment bills within the time prescribed by ordinance and prepare all bills for service or special charges promptly.
C. 
Maintain tax, assessment and utility accounting records in accordance with sound accounting practice and within rules prescribed by the Division of Local Government Services in the Department of Community Affairs of the State of New Jersey.
D. 
Receive and promptly deposit, in accordance with applicable law, all revenues and other receipts of the City in depositories authorized by the City Council.
E. 
Maintain a central cashier's office. All cash receipts of and payments to the City for or on accounts of departments located in City Hall, except fines imposed for traffic violations or otherwise in the Municipal Court, shall be received and accounted for by the cashier. This shall include, without limitation thereto, all tax payments, water and sewer charges and rents, license, permit and inspection fees, filing fees and all other revenue receipts of any such department, except such receipts of the Public Library, Housing Authority and Parking Authority.
F. 
Enforce the collection of taxes, assessments and utility charges by holding annual tax sales within the time prescribed by law.
G. 
Make, or cause to be made, and certify searches for tax and other liens on real property as may be authorized by law and charge and collect, for the use of the City, the fee required pursuant to law for any such search.
H. 
Keep account of all cash receipts.
I. 
Provide for the reading of meters at least once each year and for the billing of consumer accounts for water and sewer services according to the rates.
J. 
Perform such other related duties as may be assigned for the collection of water and sewer assessments.
K. 
Receive and collect all taxes and other moneys due the City, including receipt of all funds collected by other agencies of City government.
L. 
Issue official receipts of all moneys collected from whatever sources.
Within the Department of Finance, there shall be Bureau of Accounts and Control, the head of which shall be a Municipal Finance Officer, as defined under N.J.S.A. 40A:9-140.1. Under the supervision and direction of said Municipal Finance Officer, the Bureau shall:
A. 
Maintain and operate the City's central bookkeeping and accounting records according to sound accounting principles and in accordance with the requirements of the Division of Local Government Services in the Department of Community Affairs of the State of New Jersey.
B. 
Audit all receipts and disbursements of the City government and of each of its departments and preaudit all bills, claims and demands against the City, including payrolls, and require each department head to certify that the materials, supplies or equipment have been received and accepted, as specified, and that the services have been duly rendered.
C. 
Control all expenditures to assure that budget appropriations are not exceeded and maintain such books and records as may be required for the proper exercise of such budgetary control, including an encumbrance system of budget operation.
D. 
Review each proposed expenditure and commitment to be made on behalf of any City department for conformance with state law, the Charter and ordinances of the City and authorize only such expenditures and commitments as conform to all the requirements of this chapter.
E. 
Act as a service agency to convert information received from authorized sources into the proper data processing format.
F. 
Perform such data processing duties as may be assigned by the Municipal Finance Officer.
G. 
Assist the Director of Finance in preparing a monthly report of expenditures, balances and status of department budgets for submission to the Business Administrator, Mayor and Council.
H. 
Assist the Director of Finance in preparing, within 90 days of the close of each fiscal year, a statement as of the end of that year showing the balances of the City, the amount of the City's known liabilities and such other information as is needed to furnish a true picture of the City's financial condition, for submission to the Business Administrator, Mayor and Council.
Within the Department of Finance, there shall be a Bureau of Assessments, the head of which shall be the City Assessor, who shall be qualified as a Tax Assessor in accordance with the requirements of state law. The Bureau of Assessments shall:
A. 
Have, perform and discharge all the functions, powers and duties prescribed by law for a municipal Assessor.
B. 
Make assessment for benefits for local improvements and, for that purpose, have and exercise the powers and duties of a Board of Adjustment for local improvements, as provided by law.
C. 
Maintain adequate assessment records of each separate parcel of real property assessed or exempted and establish and maintain such files, records and procedures as may be required for the valuation and assessment of personal property, pursuant to law.
D. 
Maintain a current Tax Map of the City as a public record and cause to be recorded thereon all changes in ownership or character of the real property assessed.
E. 
Make all special assessments of benefits for local improvements.
F. 
Assist the Director of Finance in the Bureau of Assessments, including training, map and record keeping, instruction, review of files, assembly of information on anticipated changes in character of real property and other related matters as to which the Director of Finance requires.
Within the Department of Finance, there shall be a Bureau of Grants Management, the head of which shall be the Director of Finance or his or her appointee or designee. The function of the Bureau of Grants Management shall be to monitor for fiscal and programmatic compliance in existing governmental or private funding programs in which the City participates. The Bureau of Grants Management shall also monitor funding opportunities through the Federal Register and other information sources and inform the Business Administrator and appropriate department directors of any and all funding opportunities available to the municipality.