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.
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:
Supervise the office and be responsible for all the operations of the Department of Revenue and Finance and the personnel therein.
Formulate such rules and regulations as are necessary for the efficient and economical operation of the Department of Revenue and Finance.
Make periodical reports to the Mayor and Council concerning the operation of the Department of Revenue and Finance.
Perform any other duties placed upon him by the Council.
Council review of revenue reports.
[Added 3-9-1999 by Ord. No. MC 3110]
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]
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.).
The Municipal Tax Assessor and Deputy Tax Assessor shall:
Value all real and personal property in the Town for the purpose of assessments and taxation in accordance with general law.
Prepare the tax list and duplicate as required by law and maintain adequate assessment records of each and every parcel of real property assessed.
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.
Make all special assessments of benefits for local improvements.
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:
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.
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.
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]
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, 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.
The Supervisor of Sewer User Charge Collections shall be the Tax Collector and his compensation shall be defined by ordinance.
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.
[Amended 1-13-1981 by Ord. No. MC 2622]
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:
There shall be a Comptroller, who shall have the functions, powers and duties heretofore vested in the Comptroller and who shall:
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.
Preaudit all bills, claims and demands against the Town, including payrolls.
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.
Provide for the installation and use of a central payroll system.
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.
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.
Authorize the payment of bills, claims, demands and payrolls upon the proper certification of the appropriate department head of the amount due and owing.
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]
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, 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.
Editor's Note: See N.J.S.A. 40A:9-140.10.
The Comptroller shall be the Chief Financial Officer.
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.
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]
Bills, claims and demands against the Town shall be submitted for approval to the Municipal Council at least 16 business hours before its regular meeting.
Bills, claims and demands against the Town, when duly authorized and approved, shall be paid upon the audit, warrant or approval of the Comptroller or, in his absence, by the Chief Accountant in the Department of Revenue and Finance or such other person so designated by the Director of Revenue and Finance.
After audit and approval, payments and disbursements shall be made by bank check or draft warranted or drawn by the Comptroller or Chief Accountant in the Department of Revenue and Finance or such other person in such Department designated by the Director of Revenue and Finance and signed by the Town Treasurer and countersigned by the Mayor or the Business Administrator.
The Mayor is hereby authorized and directed to provide to the Municipal Council:
[Added 6-25-1996 by Ord. No. MC 3041]
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.
A monthly report showing a cumulative statement of expenditures as compared to the budget.
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.
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.
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.