[Amended 3-1-1982 by Ord.
No. 82-1; 9-5-1989 by Ord. No. 89-14; at time of adoption of Code (see
Ch. 1, General Provisions, Art. II)]
There shall be a Department of Finance headed by the Director
of Finance, which Department shall include, in addition to such officers
and employees prescribed or permitted by law, the following:
[Amended 1-25-1971 by Ord. No. 71-1; 3-1-1982 by Ord. No. 82-1; at time of adoption
of Code (see Ch. 1, General Provisions, Art. II)]
The Director shall be appointed by the Mayor, with the advice
and consent of the Council, and shall serve in such position pursuant
to law. In addition to such other powers and duties prescribed or
permitted by law, the Director shall:
A.
Supervise the operations of all offices within the Department.
A.
Within the Department of Finance there shall be an Office of Assessment,
the head of which shall be the Assessor. The Assessor shall be appointed
for the term prescribed by law (N.J.S.A. 40A:9-148). The Office shall:
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. II)]
(1)
Have, perform and discharge all the functions, powers and duties
prescribed by law for a municipal assessor.
(2)
Maintain adequate assessment records for 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.
(3)
Supervise the maintenance of a current Tax Map of the Township 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 all other departments as provided by the Administrative
Code.
(4)
Make assessments for benefits for local improvements, and for that
purpose the Office shall have and may exercise the powers and duties
of the Board of Assessment for local improvement as provided by law.
B.
In the event the Assessor or any person within the Office of Assessment
shall own property or reside in the area affected by an assessment
for the benefit of local improvements, the Township Council shall,
by resolution, appoint three discreet freeholders, residents of the
municipality, in no way interested in the improvements, as Commissioners
to make the assessment for benefits for such improvement, pursuant
to law (N.J.S.A. 40:56-22 et seq.).
[Added 2-25-1975 by Ord.
No. 75-9]
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. II)]
Within the Department of Finance there shall be an Office of
Revenue, the head of which shall be the Tax Collector. The Tax Collector
shall be appointed for the term prescribed by law (N.J.S.A. 40A:9-142).
The Tax Collector shall perform and exercise all of the powers, duties
and functions conferred upon the Collector of Taxes and Assessments.
He shall also be the official tax search officer and is authorized
to make examinations and issue tax search certificates with respect
to liens of municipal taxes and other charges which have the legal
effect of a tax lien. The Office of Revenue shall:
A.
Perform the functions 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 manner as may
be prescribed or approved pursuant to the Charter and this code.
B.
Receive and collect all current and delinquent real and personal
property taxes and municipal fees and charges 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, and the Tax Collector may appoint or designate any
one of the office employees as official tax searcher to perform these
functions within the Office.
D.
Bill, receive and collect sewer accounts as determined pursuant to
ordinance.
E.
Receive funds entrusted to and under the control of any department
and deposit all funds received by it in depositories authorized by
the Council.
[Amended 3-1-1982 by Ord.
No. 82-1; 2-23-2015 by Ord. No. 15-03; at time of adoption of Code (see
Ch. 1, General Provisions, Art. II)]
The Chief Financial Officer shall be appointed by the Mayor,
with the advice and consent of the Council, for the term prescribed
by law (N.J.S.A. 40A:9-140.10). The Chief Financial Officer may simultaneously
hold the position of Director of Finance. The Chief Financial Officer
shall be the main financial officer and shall be in charge of the
"Control Function" under N.J.S.A. 40:69A-48. In addition to such other
powers and duties prescribed or permitted by law, the Chief Financial
Officer shall:
A.
Make revenue and expenditure estimates for the Mayor and Business
Administrator, and assist the Mayor in the preparation of the annual
budget.
B.
Maintain the central accounts and records, including supervising
the posting and maintenance of all books of original entry of all
funds.
C.
Control all expenditures within the limits of the budget appropriations
established by the Township Council, and maintain an encumbrance accounting
system as promulgated by the Division of Local Government Services.
D.
Pre-audit bills and claims prior to payment.
E.
Prepare all checks for signature, control all payments out of any
public funds by individual warrant for each payment to the official
having custody thereof.
G.
Have the safekeeping and custody of all municipal securities, investments
and bonds in the Township, and development of an Internal Control
System to safeguard municipal assets.
H.
Supervise financial proceedings for the issuance of municipal bonds
of the Township, except as may otherwise be provided by resolution
adopted pursuant to applicable law.
I.
Invest and reinvest surplus or idle funds of the Township.
J.
Administer all matters relating to status rights and benefits of
employees of the Township under employees' benefit and welfare programs.
K.
Supervise the reconciliation of all Township bank accounts.
L.
Prepare and, where applicable, certify all reports, documents and
other data required of the Chief Financial Officer, and supervise
the preparation of monthly reports of the Tax Collector, Treasurer
(if applicable), and investments.
M.
Attend such agenda, regular or other meetings and produce such documents
and information as the Mayor, Council and Director or Business Administrator
may require.
N.
Report to the Director on such matters and at such times as the Director
may require.
O.
Perform such other duties as may be assigned from time to time by
the Director or are necessary or desirable to discharge the responsibilities
of the position of Chief Financial Officer including, but not limited
to, complying with N.J.S.A. 40A:2-1 et seq. (Local Bond Law), N.J.S.A.
40A:4-1 et seq. (Local Budget Law). N.J.S.A. 40A:5-1 et seq. (Fiscal
Affairs Law), N.J.S.A. 40A:11-1 et seq. (Local Public Contracts Law),
and N.J.A.C. 5:30 (Community Affairs), and complying with all Department
of Community Affairs, Division of Local Government Services, directives.
P.
Insure the Township’s financial records are in compliance with
Single Audit requirements.
Q.
Supervision of petty cash and change funds.
R.
Coordinate the preparation and execution of Annual Financial Statement,
Annual Debt Statement, and Supplemental Debt Statement.
S.
Suggest recommendations for better management of municipal finances.
[Amended 1-25-1971 by Ord. No. 71-1; 10-11-1971 by Ord. No. 71-4A; 2-26-1973 by Ord. No. 73-8; 3-1-1982 by Ord. No. 82-1; 2-23-2015 by Ord. No. 15-03; at time of adoption
of Code (see Ch. 1, General Provisions, Art. II)]
A.
All expenditures on behalf of and all claims and demands against
the Township shall be processed in accordance with the following provisions:
(1)
A voucher on a form prescribed by the Director of Finance shall be
presented for each bill, claim or demand. No voucher shall be paid
without one of the following signatures appearing thereon:
(a)
Where a bill, claim or demand is processed by a department,
the signature of the Director.
(b)
Where a bill, claim or demand is processed by the Township Council
or the Municipal Clerk, the signature of the Council President, or
in his absence, the Council Vice President.
(c)
Where a bill, claim or demand is processed by the Mayor, any
municipal agency or otherwise, the signature of the Mayor, or in his
absence, the Mayor's express designee.
(2)
In addition to one of the aforesaid signatures, no voucher shall
be paid without each of the following signatures appearing thereon:
(a)
Mayor, or in his absence, the Mayor's express designee.
(b)
Business Administrator.
(c)
Chief Financial Officer.
(d)
Where a bill, claim or demand is processed by a municipal agency,
the signature of the head of the agency or such other representative
thereof as may be authorized to sign vouchers.
(3)
A voucher shall be paid by a check or draft signed by the Mayor,
or in his absence, the Mayor's express designee, and countersigned
by the Chief Financial Officer, or in his absence, the Director of
Finance (if applicable), except that payroll checks may be signed
solely by the Chief Financial Officer, or in his absence, the Director
of Finance (if applicable) upon certification of the Business Administrator
of the total payroll. Signatures of the Chief Financial Officer, Business
Administrator, the Director (if applicable) and the Mayor on checks
and drafts may be affixed by mechanical device upon prior authorization
of such signatory. Any signatures on vouchers must be the original
signature of the signatory.
B.
In the event that services are to be performed on behalf of the Township
where such services will have to be compensated by the Township other
than as provided for by existing contract, the processing of expenditures
in connection with such services shall be in accordance with the following
provisions:
(1)
Prior to the rendering of such services, a written requisition setting
forth an estimate of the cost of such services shall be prepared by
the person or entity to perform such services on behalf of the Township.
(2)
Where the services are to be rendered for the administrative branch
of the government, the requisition must first be approved in writing
by the Mayor, or in his absence, the Mayor's express designee. Only
upon receiving approval of the requisition shall the services be authorized
to be performed on behalf of the Township. Thereafter, bills evidencing
services rendered in accordance with such approved requisition shall
be processed in accordance with the following provisions:
(3)
Where the services are to be rendered for the legislative branch
of the government, the requisition must first be approved in writing
by three members of the Council. Only upon receiving approval of the
requisition shall the services be authorized to be performed on behalf
of the Township. Thereafter, bills evidencing services rendered in
accordance with such approved requisition shall be processed in accordance
with the following provisions:
C.
The Chief Financial Officer shall prepare for each regular public
meeting of the Council a list of all vouchers which have been paid
through the close of business on the second business day next preceding
the meeting. The list shall identify payees, check numbers, appropriation
charges and amounts. Such list shall be reproduced in sufficient quantity
to afford a copy for each member of the Council, the Mayor, the Business
Administrator and the Director of Finance (if applicable). A copy
of the list shall be filed with the Municipal Clerk as a public record
open to examination.
D.
The Chief Financial Officer shall promulgate such further rules and
regulations as may be necessary or desirable to effectuate the intention
of this section, subject to applicable law.
E.
The Chief Financial Officer shall prepare a list of all bills, claims and vouchers scheduled for payment for review and approval of the Township Council at its regular meetings or at any special meeting. Prior to circulation, the list shall be reviewed by the Business Administrator for any additions/deletions and approval. The list shall identify payees, check numbers, amounts and source of funds. The bill list shall be circulated to each member of the Township Council, the Mayor and Business Administrator. Payment approval shall be by motion and vote duly recorded by the Township Clerk and shall require a majority vote of the Township Council in attendance at such meeting. Bills, claims and vouchers may be approved for payment, when necessary, between regular Council meetings, provided that three Township Council members sign the voucher form, and further provided that all other payment procedures in this § 7-61 are followed. The following categories of payments shall not require prior Council approval:
[Added 11-6-2019 by Ord.
No. 19-25]
(1)
In cases of emergency in the judgment of the Business Administrator and Chief Financial Officer, with such expenditures being included in the list of all vouchers prepared by the Chief Financial Officer for the next regular public meeting of the Council pursuant to § 7-61D.
(2)
Payroll.
(3)
Recurring utility bills.
(4)
Telephone bills.
(5)
Health benefits and pension contributions.
(6)
School taxes and county taxes.
(7)
Library payment.
(8)
Supplies not exceeding $1,000.
(9)
Vehicle and equipment repairs not exceeding $500.
(10)
Payments
of items which have been approved by a resolution adopted by the Township
Council.
[Added 4-5-2021 by Ord. No. 21-02]
[Amended 1-25-1971 by Ord. No. 71-1; 10-11-1971 by Ord. No. 71-4A; 3-1-1982 by Ord. No. 82-1; 1-7-1985 by Ord. No. 84-20; 9-17-2018 by Ord. No. 18-13]
The Municipal Clerk is designated, pursuant to law, to make
and issue official certificates of searches for municipal improvements
authorized by ordinance, but not yet assessed, and he shall receive
and remit to the Chief Financial Officer for each certificate issued
by him the fee provided by law (N.J.S.A. 54:18-1 et seq.).
[Added 9-17-2018 by Ord.
No. 18-13]
If the position of Treasurer is to be filled, the Mayor shall
make the appointment of the Treasurer.
