Within the Department of Budget and Financial Operations, there
shall be a Division of Treasury, the head of which shall be the Township
Treasurer. The Division shall:
A. Prepare and compile budget studies, analyses and schedules.
B. Have custody of all funds of the Township, to be deposited in authorized
depositories.
C. Have custody of all investments and invested funds belonging to the
Township or funds in its possession as a fiduciary, except as otherwise
provided by law, and keep such funds and all municipal moneys not
required for current operations safely invested or deposited in such
interest-bearing accounts as may be approved by the Administrator
as permitted by law.
D. Make disbursements of municipal funds solely upon authorization in
the manner provided by the Administrative Code.
E. Maintain accounts of all cash receipts and disbursements and make
reports thereon in accordance with the system of accounts approved
or prescribed by the Treasurer and prepare a monthly statement of
the unexpended and unencumbered balance in each account for the information
of the Council, Mayor, Business Administrator and general public.
F. Develop, maintain and enforce a uniform system of accounts, including
forms, standards and procedures for all departments of the Township
government.
G. Establish and maintain the Township's central bookkeeping and accounting
records according to generally accepted accounting principles and
in accordance with the requirements of the Director of the State Division
of Local Government Services.
H. Prepare 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.
I. Supervise the administration of the Township debt and the receipt
and delivery of Township bonds and notes for transfer, registration
or exchange.
J. Provide a general cashier for all departments, except such departments
as may be exempted by written order of the Business Administrator,
and receive funds entrusted to or under control of any departments
and deposit all funds received by it in depositories authorized by
the Council.
K. Supervise the collections and accounts of the Court Clerk.
[Added 4-28-1981 by Ord. No. 4-81]
A. There shall be a Township Treasurer, who shall be the head of the Division of Treasury of the Department of Budget and Financial Operations. The Township Treasurer shall be appointed by the Director of the Department of Budget and Financial Operations. The duties of the Treasurer shall be the same as the responsibilities of the Division of Treasury as set forth in §
5-35A through
K of the code.
B. There shall be a Deputy Treasurer, who shall be appointed by the
Director of the Department of Budget and Financial Operations. It
shall be the duty of the Deputy Treasurer to assist the Township Treasurer
in all matters and to act as the Township Treasurer during any vacancy
in that office or any absence of the Township Treasurer.
Within the Department of Budget and Financial Operations, there
shall be a Division of Audit and Control, the head of which shall
be the Township Treasurer. The Division shall:
A. Audit all receipts and disbursements of the Township government and
each of its departments and preaudit all bills, claims and demands
against the Township, including payrolls.
B. 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.
C. Review each proposed expenditure and commitment to be made on behalf
of any department for conformity with state law, the Charter and ordinances
of the Township and authorize only such expenditures and commitments
as conform to all the requirements of the Administrative Code.
Within the Department of Budget and Financial Operations, there
shall be a Division of Assessment, the head of which shall be the
Tax Assessor. The Assessor shall be appointed by the Mayor pursuant
to state statute. The Division of Assessment 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 and establish and maintain such files,
records and procedures as may be required for the valuation and assessment
of personal property pursuant to law.
C. Make assessment of benefits of local improvements.
D. Maintain a current Tax Map of the Township as a public record and
cause to be recorded thereon all changes in ownership of the real
property assessed, employing for that purpose the facilities of other
departments as provided by the Administrative Code.
Within the Department of Budget and Financial Operations, there
shall be a Division of Tax Collections, the head of which shall be
the Township Tax Collector. The Tax Collector shall be appointed by
the department head for the term prescribed by law. Under the direction
and supervision of the Tax Collector, the Division shall:
A. Perform the function of a collector of taxes under general law, including,
without limitation thereto, the preparation and mailing of tax bills,
enforcement of tax collections by tax sales and otherwise and the
maintenance of tax accounting records in such a manner as may be prescribed
or approved pursuant to the Charter and the general law.
B. Receive and collect all current and delinquent real property taxes
and charge and receive penalties and interest pursuant to law.
C. 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 municipality, the fee required pursuant to law
for any such search. The Department head may appoint or designate
any of the Division employees as Official Tax Searcher to perform
these functions within the Division.
[Amended 6-26-2007 by Ord. No. 28-2007]
Within the Department of Budget and Financial Operations there
shall be a Division of Utility Collection, the head of which shall
be the Township's Tax Collector.
A. Prepare schedules of such sewer and water rates as authorized by the Council and set forth in Chapter
318, entitled "Sewers and Water," and arrange for the posting, publication and distribution of the same.
B. Develop, maintain and enforce a system of utility collections and
accounts.
C. Develop and maintain a system of reporting to the Department of Engineering
and Public Works, to the end that the activities of the Division and
said Department are coordinated.