There is hereby established a Department of Revenue and Finance.
The head of the Department of Revenue and Finance shall be the
Director of Revenue and Finance.
[Amended 1-14-1975 by Ord. No. MC 2434]
Prior to his appointment, the Director of Revenue and Finance
shall be a registered municipal accountant or a certified municipal
finance officer and shall be qualified by training and experience
in municipal finance.
A.
The Director of Revenue and Finance shall have all the functions,
powers and duties that are hereby or may be hereafter conferred and
imposed on him by law, this Code and the other ordinances of the Town,
and he shall:
(1)
Supervise the office and be responsible for all the operations of
the Department of Revenue and Finance and the personnel therein.
(2)
Formulate such rules and regulations as are necessary for the efficient
and economical operation of the Department of Revenue and Finance.
(3)
Make periodical reports to the Mayor and Council concerning the operation
of the Department of Revenue and Finance.
(4)
Perform any other duties placed upon him by the Council.
B.
Council review of revenue reports.
[Added 3-9-1999 by Ord.
No. MC 3110]
(1)
It shall be required that the Municipal Council review all detailed
revenue reports from the Chief Financial Officer, or his designee,
for review by the Council at its regular bimonthly caucus meetings.
Such report should reflect the current status of each department budget.
[Amended 9-27-1988 by Ord. No. MC 2866; 10-13-1992 by Ord. No. MC 2961]
In the Department of Revenue and Finance, there shall be the
following divisions:
[Amended 11-29-1979 by Ord. No. MC 2586; 3-23-1982 by Ord. No. MC 2653; 9-27-1988 by Ord. No. MC 2866; 10-13-1992 by Ord. No. MC 2961]
The Division of Revenue shall be organized into the following
three divisions:
[Amended 1-26-1971 by Ord. No. MC 2278; 2-23-1982 by Ord. No. MC 2653]
There is hereby created the office of Municipal Tax Assessor
consisting of a Municipal Tax Assessor and a Deputy Tax Assessor who
shall be appointed by the Municipal Council. The Municipal Council
shall provide such other personnel as may be required to perform the
duties of the office. The term of office and compensation of the Municipal
Tax Assessor and Deputy Tax Assessor shall be set by ordinance in
accordance with law.
[Amended 2-23-1982 by Ord. No. MC 2653]
A.
The Municipal Tax Assessor and Deputy Tax Assessor shall, prior to
appointment, be qualified by training and property appraisal and valuation
experience and shall hold a Tax Assessor certificate provided for
in P.L. 1967, c.44. (N.J.S.A. 54:1-35.25 et seq.).
B.
The Municipal Tax Assessor and Deputy Tax Assessor shall:
(1)
Value all real and personal property in the Town for the purpose
of assessments and taxation in accordance with general law.
(2)
Prepare the tax list and duplicate as required by law and maintain
adequate assessment records of each and every parcel of real property
assessed.
(3)
Have custody of and maintain an up-to-date Town Tax Map and provide
for the recording thereon of all changes in ownership or character
of the property assessed.
(4)
Make all special assessments of benefits for local improvements.
(5)
Be responsible for all appraisals of property for any Town purpose,
provided that it may, with the approval of the Mayor and the consent
of Council and within the limits of available appropriations, retain
outside experts or appraisers whenever the public interest requires.
The Tax Collector, prior to his appointment, shall be qualified
by training and experience in the administration of municipal tax
collections and tax accounting procedures. He shall be appointed by
the Director of Revenue and Finance and shall serve for a term prescribed
by law for the office of Tax Collector. His compensation shall be
fixed by ordinance. The office of Tax Collector shall be a full-time
position and the Tax Collector shall not accept or hold other office
or employment during his term as Tax Collector.
The Tax Collector shall:
A.
Extend each year's tax on the tax duplicate, prepare and mail tax
bills and maintain tax accounting records in such manner as may be
prescribed by law.
B.
Receive and collect all delinquent real and personal property taxes,
charge and receive penalties and interest pursuant to law and account
for all collections in such form and manner as may be prescribed by
law.
C.
Make or cause to be made and certify searches for tax and other liens
on any real property in the Town as may be authorized by law, and
charge and collect for the use of the Town the fee required by law
for any such search.
There shall be a Cashier within the Bureau of Tax Collections.
All cash receipts of the Town government shall, insofar as practicable,
be received and accounted for by the Cashier. Parking meter collections
shall be delivered to the Cashier, to be counted and accounted for
in such manner as may be prescribed or approved by the Comptroller.
There shall be a Division of Licensing, the head of which shall
be the Chief License Clerk. The Chief License Clerk shall administer
and enforce the provisions of this Code and other ordinances of the
Town relating to his duties as heretofore. The compensation of the
Chief License Clerk shall be such sum annually as shall have been
fixed by ordinance. All fees and revenue for licenses (other than
statutory permits, inspections and the like) shall be paid to this
Division insofar as practicable.
[Added 11-29-1979 by Ord.
No. MC 2586]
A.
There shall be a Bureau of Sewer User Charge Collections, the head
of which shall be the Supervisor of User Charge Collections. The Supervisor
of User Charge Collections shall enforce the provisions of Ordinance
No. MC 2517, as amended, and Ordinance No. MC 2518, as amended,[1] as they relate to the collection of the charges imposed
thereby; shall maintain such records as may be necessary; shall turn
over all funds collected to the Cashier for deposit; and shall render
such reports and recommendations as the Director of Revenue and Finance
may require.
B.
The Supervisor of Sewer User Charge Collections shall be the Tax
Collector and his compensation shall be defined by ordinance.
C.
The salary compensation to the Supervisor of Sewer User Charge Collections
shall be such annual salary as shall be provided by the Municipal
Council by ordinance.[2]
[Amended 1-13-1981 by Ord. No. MC 2622]
[2]
Editor's Note: Former § 5-83.1 of the 1981 Revised Code, Bureau of Parking, which previously followed this section, added 9-27-1988 by Ord. No. MC 2866, amended 2-15-1989 by Ord. No. MC 2878, was repealed 10-13-1992 by Ord. No. MC 2961. For current provisions, see now § 7-143, Division of Parking.
The Division of Finance shall consist of:
A.
There shall be a Comptroller, who shall have the functions, powers
and duties heretofore vested in the Comptroller and who shall:
(1)
Maintain the Town's accounting records and prescribe and enforce
the uniform system of accounts for all departments, offices and agencies
of the Town government; provided that such system shall, so far as
consistent with sound accounting principles, facilitate the production
of records of the cost of performance of each functional program on
activity.
(2)
Preaudit all bills, claims and demands against the Town, including
payrolls.
(3)
Require reports of receipts and disbursements from each department,
office and agency of the Town government to be made daily or at such
intervals as he may determine will most efficiently protect the Town's
interest.
(4)
Provide for the installation and use of a central payroll system.
(5)
Control all expenditures to ensure that budget appropriations are
not exceeded; pass upon each proposed expenditure for conformity with
general law, the Charter, this Code and other ordinances of the Town;
and unless he shall certify that there is an unencumbered balance
of appropriation and available funds, no appropriation shall be encumbered
and no expenditure shall be made.
(6)
Keep books and records of accounts for the exercise of the foregoing
financial budgetary control over each department, office and agency
of the Town government; and keep such accounts as will show the amount
of each appropriation, the cumulative amount paid therefrom and the
unpaid obligations and unencumbered balance thereof.
(7)
Authorize the payment of bills, claims, demands and payrolls upon
the proper certification of the appropriate department head of the
amount due and owing.
B.
In the absence of the Comptroller from his duties by reason of illness, vacation, resignation, retirement or any other reason, the functions, powers and duties of the Comptroller set forth in Subsection A shall be performed by the Acting Comptroller or the Chief Accountant in the Department of Revenue and Finance or such other person in such Department designated by the Director of Revenue and Finance.
[Added 2-26-1974 by Ord.
No. MC 2395]
[Added 1-24-1989 by Ord.
No. MC 2877]
A.
There shall be a Chief Financial Officer, who is defined as a person
who is a certified municipal finance officer appointed pursuant to
the provisions of Section 5 of P.L. 1988, c. 110,[1] to carry out the responsibilities as set forth in P.L.
1947, c. 151 (N.J.S.A. 52:27BB-26 et seq.) and N.J.S.A. 40A:9-140.1
et seq., as amended.
[1]
Editor's Note: See N.J.S.A. 40A:9-140.10.
B.
The Comptroller shall be the Chief Financial Officer.
A.
The Town Treasurer shall, under the direction of the Director of
Revenue and Finance, supervise and perform the work involved in the
disbursement and accounting of funds received and disbursed. He shall
supervise and perform the work involved in the preparation of varied
financial reports and statements. He shall perform such other related
duties as Council may require.
B.
The Treasurer shall be appointed by the Director of Revenue and Finance
and his term of office and compensation shall be fixed by ordinance
according to law.
[Amended 2-26-1974 by Ord. No. MC 2395; 6-25-1996 by Ord. No. MC 3041; 2-24-2020 by Ord. No. MC 3722]
A.
Bills, claims and demands against the Township shall be submitted
for approval to the Municipal Council at least 16 business hours before
its regular meeting.
B.
Bills, claims and demands against the Township, when duly authorized
and approved, shall be paid upon the audit, warrant or approval of
the CFO or, in his absence, by the Comptroller in the Department of
Revenue and Finance or such other person so designated by the Director
of Revenue and Finance.
C.
After audit and approval, payments and disbursements shall be made
by electronic funds transfer, bank check or draft warranted or initiated
by the Comptroller or Accounts Payable in the Department of Revenue
and Finance or such other person in such Department designated by
the Director of Revenue and Finance and approved/signed by the Township
CFO and countersigned by the Mayor or the Business Administrator.
Any refunds through electronic process used by the Township shall
be reviewed and approved by CFO prior to disbursement.
D.
The Certified Finance Officer is hereby authorized and directed to
provide to the Municipal Council:
(1)
A certification of funds as it pertains to expenditures contained
in any bill lists which may be submitted to the Municipal Council
for its approval or an explanation of why a certification of funds
cannot be provided for any particular item of expenditure which is
included in the bill lists.
(2)
A monthly report showing a cumulative statement of expenditures as
compared to the budget.
A.
Within the Division of Finance there shall be a Bureau of Insurance,
which shall consist of an Insurance Clerk, the Director of Revenue
and Finance and the Business Administrator. The Bureau of Insurance
shall have the powers and duties to purchase, contract and place such
hazard and risk insurance as shall be practical to serve the best
interests of the Town government and to provide for proper recordkeeping
and continuous audit of all insurance policies for proper coverage.
Insurance coverage shall be purchased on competitive bidding unless
the best interests of the Town would otherwise be served. The Insurance
Clerk shall be appointed pursuant to law.
B.
The Bureau of Insurance shall supervise the contractual administration
of the self-insurance program and agreement entered into by the Town
and shall report at least quarter-annually, to the Municipal Council,
the financial status of the program, the number and kind of worker's
compensation claims filed and make such recommendations as deemed
advisable.
[Added 2-9-1982 by Ord.
No. MC 2651]
A Capital Improvements Fund may be instituted by the Council
and provided in the budget for specific purposes against a direct
expenditure to be made with the approval of the Council. Such appropriation
shall be shown under the classification of "capital improvement."
Items of appropriation under the classification of "capital improvements"
may include only those items which have a life within the meaning
of the Local Bond Law and which could be financed by the issuance
of notes and bonds under the Local Bond Law. Each item shall be a
separate appropriation.[1]
[1]
Editor's Note: Former Art. IX of Ch. 5 of the 1981 Revised Code, Department of Public Works, as amended, which previously followed this article, was repealed 3-10-2009 by Ord. No. MC 3395.
Former Art. X of Ch. 5 of the 1981 Revised Code, Department of Health and Welfare, as amended, which previously followed this article, was repealed 3-10-2009 by Ord. No. MC 3393.
