Borough of Wallington, NJ
Bergen County
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Table of Contents
Table of Contents
[Adopted 5-13-1970 as Sec. 2-8 of the 1970 Revised General Ordinances (Ch. 33 of the 1992 Code)]
A. 
There shall be a Department of Finance, which shall have jurisdiction over all business pertaining to revenue and finance.
B. 
When so appointed by the Mayor and Council, the Borough Treasurer shall be the Director of the Department.
A. 
Borough Treasurer. Within the Department of Finance there shall be a Division of the Treasury, the head of which shall be the Borough Treasurer. The Collector, when so designated by the Mayor and Council, shall be the Treasurer of the Borough. He shall serve for a term of one year. The Mayor, with the advice and consent of the Council, may appoint an Acting Treasurer, who shall exercise the powers and duties of the Treasurer in his absence.
B. 
Powers and duties of the Treasurer. The Treasurer shall have, perform and exercise all the functions, powers and duties provided by general law and Borough ordinances. He shall keep and maintain books and records of all financial transactions of the Borough in accordance with the standards and requirements of the Division of Local Government in the Department of the Treasury of the State of New Jersey. He shall have custody of all public moneys of the Borough and shall make monthly reports to the Council of all receipts, expenditures, commitments and unexpended appropriations. All moneys received from any source by or on behalf of the Borough or any department, board, office or agency thereof, except as otherwise provided by Borough ordinance, shall be paid to the Treasurer, who shall, by the next ensuing bank day after their receipt, deposit them in the authorized public depository of the Borough to the credit of the proper account.
C. 
Disbursements. Disbursements in payment of bills and demands shall be made by the Treasurer upon preaudit and warrant of the Director of the Department of Finance, approved by the Council, except that payments from the payroll account shall be made pursuant to Subsection D below. Each warrant shall be in the form of a warrant check payable to the order of the person entitled to receive it and shall specify the purpose for which it is drawn and the account or appropriation to which it is chargeable. Each warrant check shall bear the signatures of the Mayor or Acting Mayor, the Treasurer or Acting Treasurer and the Clerk.
D. 
Payroll account. There shall be an account to be designated the "Borough of Wallington Payroll Account," and from time to time the Treasurer, upon receipt of a warrant or an amount due such payroll account, shall deposit the same to the credit of the payroll account, charging the appropriate budgetary accounts therewith. Disbursement from the payroll account may be made by payroll checks signed by the Treasurer or someone authorized by the Council to act in the Treasurer's stead and the Clerk, upon preaudit and warrant of the Director of the Department of Finance and approval by the Council of the entire payroll. In case of error or adjustment in the payroll, the Treasurer shall make proper correction and appropriate record of such correction.
E. 
Travel expenses. Itemized claims supported by receipts, where available, shall be presented in order to obtain reimbursement for expenses incurred by local officials where authorized to travel by the Borough. Travel expenses shall be reimbursed only in accordance with travel regulations of the Borough.
[Amended 4-24-1975 by Ord. No. 75-8]
Within the Department of Finance there shall be a Division of Tax Collection, the head of which shall be the Borough Tax Collector. The Mayor and Council may appoint a Deputy Tax Collector for a term of one year. The duties of a Deputy Tax Collector shall be the same as those of the Tax Collector, subject to the Tax Collector's supervision and direction. The office of the Tax Collector shall be open from Monday through Friday of every week from 9:00 a.m. until 12:00 noon and from 1:00 p.m. to 4:00 p.m. It shall be open on Monday evening of each week between the hours of 7:00 p.m. and 8:00 p.m.
Within the Department of Finance there shall be a Division of Tax Assessments, the head of which shall be the Borough Tax Assessor. The Assessor shall:
A. 
Have, perform and discharge all the functions, powers and duties prescribed by law for a municipal assessor.
B. 
Maintain adequate assessment records of each separate parcel of real property assessed or exempted.
C. 
Maintain a current tax map of the Borough 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 other departments as provided by the Code.