[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:
A. 
Office of Assessment.
B. 
Office of Revenue.
C. 
Chief Financial Officer.
[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.
F. 
Prepare payrolls for the certification of the Business Administrator.[1]
[1]
Editor's Note: See also Ch. 60, Payroll Account.
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:
(a) 
A voucher shall be prepared at the direction of the Business Administrator for each bill.
(b) 
The voucher shall be signed by the Mayor, or in his absence, the Mayor's express designee, and, thereafter, shall be processed in accordance with Subsection A(2) and (3).
(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:
(a) 
A voucher shall be prepared at the direction of the Municipal Clerk for each bill.
(b) 
The voucher shall be signed by the Council President, or in his absence, the Council Vice President, and, thereafter, shall be processed in accordance with Subsection A(2) and (3).
(4) 
In the event it is difficult to determine on behalf of which branch of government such services are to be rendered, the procedure set forth in Subsection B(2) shall apply.
(5) 
In the event that the requisition is to be exceeded, an additional requisition shall be required and shall be processed in accordance with Subsection B(2) and (3).
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.