There shall be a Department of Finance, the head of which shall
be the Director of Finance, who shall be appointed by the Mayor, with
the advice and consent of the Council, for the term of the Mayor appointing
him. The compensation range for the Director shall be as set forth
by ordinance. The specific compensation of the Director for any given
year shall be as set forth by resolution of the Council. The Department
of Finance, under the supervision and direction of the Director, shall
be organized into two Divisions: the Division of Treasury and the
Division of Revenue Collection.
Pursuant to N.J.S.A. 40A:9-140.10, there shall be a Chief Financial
Officer, who shall be appointed by the Council for a four-year term.
The compensation range for the Chief Financial Officer shall be as
set forth by ordinance. The specific compensation of the Chief Financial
Officer for any given year shall be as set forth by resolution of
the Council. The Chief Financial Officer shall be responsible for
the general supervision of all financial activities and functions
for which responsibility is vested in the Borough Treasurer, as hereinafter
set forth, or the Borough Administrator. The Chief Financial Officer
shall be responsible for the development of fiscal policies for recommendation
to the Mayor and for safeguarding the Borough's financial interest
to the fullest extent. The Chief Financial Officer shall furnish a
corporate surety bond, at the expense of the Borough, for the faithful
performance of the Chief Financial Officer's duties.
The Division of Treasury shall be headed by the Borough Treasurer,
who shall be appointed by the Director of Finance, pursuant to the
provisions of N.J.S.A. 40:69A-43(d). The Borough Treasurer shall,
subject to the general supervision and authority of the Director of
Finance, be responsible for all financial activities and functions
of the Borough government. The Treasurer shall furnish a corporate
surety bond, at the expense of the Borough, for the faithful performance
of the Treasurer's duties, in such penal sum and in such form as shall
be approved by resolution of the Council. Under the oversight of the
Director of Finance, the Treasurer shall administer all the functions,
powers and duties relating to revenue and finance to the extent that
such functions, powers and duties are not vested in the Department
of Administration. The Treasurer shall be responsible for the accounting,
pre-auditing and control of all Borough revenues and expenditures,
for the custody, receipt and disbursement of all Borough funds, for
the safety and investment of the Borough's accounts and for the management
of the Borough debt. The Treasurer shall further be responsible for
the following:
A.
Maintaining the central books of accounts of the Borough according
to such forms, standards and procedures as shall be prescribed or
approved by the Borough Administrator. Any and all Borough officials
shall, upon request of the Treasurer, place at the Treasurer's disposal
all records, books, bonds, documents and papers which the Treasurer
may deem necessary to aid in keeping such accounts.
B.
Enforcing a uniform system of accounts for all departments of the
Borough.
C.
Pre-auditing all payrolls, claims and demands against the Borough
upon certification by a department head that the amount is due and
unpaid according to the records and information of his department.
D.
Requiring reports of receipts and disbursements from each department
of the Borough to be made daily or at such intervals as will most
efficiently protect the Borough's interest.
E.
Maintaining a central payroll system and all social security, pension
and pertinent data for the same.
F.
Controlling all expenditures to assure that budget appropriations
are not exceeded and passed upon each proposed expenditure in conformity
with the Charter and ordinances of the Borough, and, unless the division
head shall certify that there is an unencumbered balance of appropriation
available, no appropriation shall be encumbered and no commitment
or expenditure shall be made.
G.
Keeping records and books of accounts for the exercise of the foregoing
financial budgetary control over each department of the Borough and
keeping such accounts as will show the amount of each appropriation,
the accumulative amount paid therefrom and the unpaid obligations
and unencumbered balance thereof.
H.
Preparing such statistical studies and reports as may be required
by other departments and divisions, with the approval of the Mayor.
I.
Depositing all funds received by the Division in such depositories
as may be designated by resolution of the Council. All moneys of the
Borough not required for current operation shall be invested pursuant
to law or shall be deposited in interest accounts. All such interest
shall be accounted for in the Borough books of account.
J.
Having custody of all investments and invested funds of the Borough
or in its possession in a fiduciary capacity, except as otherwise
provided by law, and having the safekeeping of all bonds and notes
for transfer, registration or exchange.
K.
Receiving and safely keeping and disbursing money received and raised
for public schools and keeping separate accounts thereof.
L.
Keeping a full and systematic account of all cash receipts and disbursements
in proper books. The Treasurer shall, at least every month, and more
often if the Council requires, furnish the Council, through the Mayor,
with a statement of all money received and expended by the Treasurer,
including school money, subsequent to the Treasurer's last report.
The Treasurer shall annually, during the month of January, make a
full report to the Council of receipts and expenditures during the
preceding year and shall, whenever required, lay before the Council
for examination or audit all books, papers and vouchers pertaining
to the Treasurer's office.
A.
No department, office or agency of the Borough shall expend or commit
any funds of the Borough, unless the Treasurer or Treasurer's duly
authorized agent shall first certify that there is an unencumbered
balance of appropriation and funds available for the purpose.
B.
Prior to the payment of any bill, claim or demand against the Borough,
a department head shall certify that the materials, supplies or equipment
has been received according to a purchase order system or that the
work, labor or services shall have been rendered to order or contract.
C.
After having been audited, the voucher for such bill, claim or demand
shall be included on the agenda of the next immediate formal public
meeting of the governing body. The claims shall be listed systematically,
without preference, and the list made available to all members of
the governing body prior to formal action by that body.[1]
D.
The governing body shall approve payment of the claims or shall state
its reason for rejecting the same. Any disapproved claim shall be
sent to the Township Chief Financial Officer with the reason for refusal
and instructions.[2]
F.
Disbursements in the payment of bills, claims or demands shall be
made by the Treasurer upon pre-audit and warrant and approved by the
Treasurer. Every warrant shall be payable to the order of the person
entitled to receive it and signed by the Mayor or, in his absence,
the Borough Administrator, and countersigned by the Treasurer or,
in the Treasurer's absence, the Deputy Treasurer. The Borough Administrator
or the Deputy Treasurer shall co-sign only upon approval of the Mayor
and Treasurer respectively.
G.
Periodic recurring payments. Vouchers for statutory payments, investments
and other periodic recurring payments required to be made by the Borough
of Lincoln Park between formal public meetings of the governing body
may be certified by the Borough Chief Financial Officer and sent to
the Treasurer for disbursement. All such payments shall require ratification
by the governing body at the formal public meeting of the governing
body next following payment.[4]
H.
Disbursements for payroll from salary and wage accounts shall require
the signature of the Treasurer or, in the Treasurer's absence, the
Deputy Treasurer. Certification of payroll shall be made by the Treasurer
or, in the Treasurer's absence, the Deputy Treasurer. The Deputy Treasurer
shall co-sign only upon approval of the Treasurer.
I.
Salaries shall be paid every two weeks, with the exception of the
following officials and employees who shall be paid monthly: the Mayor
and Council, the Municipal Judge, the Local Assistance Director, the
Shade Tree Committee Clerk, the Department of Parks and Recreation
Clerk-Typist, the Registrar of Vital Statistics, the school guards,
the Court Administrator and the Plumbing Subcode Official.[5]
(1)
Individual salaries, their methods of payment and their effective
dates shall be determined by a resolution of the Council, in accordance
with the moneys allowed in the annual budget.
(2)
The Borough Treasurer shall be the sole disbursing officer and shall
be authorized to draw checks on the payroll account to the order of
the employees entitled to receive payment therefrom. The total monthly
payroll shall be considered by the Borough Council in due course and
approved if found to be correct. The Borough Treasurer, upon receipt
of a warrant for the sum of the payroll, shall deposit the same to
the credit of the payroll account, charging the appropriate budget
accounts therewith.
J.
An employee shall be reimbursed for all work-related expenses incurred,
such as for travel, lodging, meals, courses and seminars, as authorized
by the department head and Borough Administrator on an appropriate
voucher for reimbursement at the end of each month, but in no event
later than 60 days after incurring such expense.
A.
Tax Collector. The head of the Division of Revenue Collection shall
be the Tax Collector. The Tax Collector shall be appointed by the
Mayor with the advice and consent of the Council. The compensation
range for the Tax Collector shall be as set forth by ordinance. The
specific compensation of the Tax Collector for any given year shall
be as set forth by resolution of the Council.
B.
Functions. The Division of Revenue Collection shall:
(1)
Receive and collect all current and delinquent real and personal
property taxes and charges, receive penalties and interest pursuant
to law and account for all collections in such form and manner and
at such time as may be prescribed by the Treasurer.
(2)
Make or cause to be made and certify searches for taxes and other
liens on real property in the Borough as may be authorized by law
and charge and collect for the use of the Borough the fee required
for any such search pursuant to law.
(3)
Perform the functions of a Collector of Taxes under general law,
including, without limitations thereto, the preparation and mailing
of tax bills and the maintenance of tax accounting records in such
manner as may be prescribed or approved by the Treasurer and assist
the Assessor in the preparation of the annual tax list and duplicate.[1]
(4)
Deposit daily to the credit of the Borough all money received in
one or more depositories selected by the Council, maintain full and
complete records and accounts of all sums collected and received according
to such procedure and systems as may be prescribed or approved by
the Treasurer and make such monthly reports and accounting of the
funds of the Borough collected, received and deposited as may be required,
which reports and accounts shall be filed as a public record with
the Borough Clerk.
(5)
Compute and record sewer charges, if any, as required by ordinance.
(6)
Maintain books and records to record all charges, payments, credits
and delinquencies in sewer and miscellaneous accounts.
There shall be a Board of Assessments for local improvements
when necessary for the assessment of local improvements, and such
Board, when so constituted, shall serve within the Department of Finance.
The Board shall consist of three members and shall be appointed by
the Mayor and Council pursuant to Chapter 56 of Title 40 of the Revised
Statutes, when necessary. The Board, as constituted, shall have the
functions, powers and duties and shall follow the procedures prescribed
by that chapter of the Revised Statutes.
