The head of the Division of Treasury shall be the Township Treasurer.
The Treasurer shall be either the Director of Revenue and Finance
or such other person appointed by the Director of Revenue and Finance
who, prior to his/her appointment, shall be qualified by training
and experience in governmental accounting, budget operation and budget
controls. The Division of Treasury shall consist of payroll, accounts
payable and financial reporting/budget process. The Treasurer shall:
A. Receive funds entrusted to or under the control of any department,
and deposit all funds received by him/her in depositories authorized
by the Council by resolution.
B. Have custody of all investments and invested funds of the Township
or in possession of the Township in a fiduciary capacity, except as
otherwise provided by law, and keep such funds and all moneys of the
Township not required for current operations safely invested or deposited
in interest-bearing accounts. All such interest shall be accounted
for in the Township books of account.
C. Have custody of all bonds and notes of the Township, and the receipt
and delivery of Township bonds and notes for transfer, registration
or exchange.
D. Receive, account for separately, and safely keep and disburse all
moneys raised and received for the public schools, and keep separate
accounts thereof.
E. Act as certifying agent for the police and firemen's retirement system
and public employee's retirement system, and similar pension and benefit
plans applicable to municipal employees and personnel.
F. Keep a full and systematic account of all cash receipts and disbursements
by the division according to the system of accounts approved by the
Director of Finance.
G. Compile current expense estimates for the budget by department and
cost classifications. This data to be spread out on a monthly basis
for subsequent use in reporting to the administration actual expenditures
which vary from the budget.
H. Compile capital estimates for the budget.
I. Establish, maintain and enforce a general accounting system for the
Township government and each of its departments, offices and agencies.
J. Maintain central books of account of the Township according to such
forms, standards and procedures as the director shall prescribe. Such
books of account shall contain separate accounts for items of appropriation
contained in the budget, each of which accounts shall show the amount
of the obligations against line items of the budget, and the unencumbered
balance.
K. Maintain a central payroll system, prepare payrolls, including social
security, pension and insurance records required for Township personnel.
L. Audit receipts and disbursements of each department and require reports
thereon to be made daily or at such intervals as will most efficiently
protect the public interest.
M. Control all expenditures to insure 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 operations.
N. Review each proposed expenditure and commitment to be made on behalf
of any Township department for conformity with the Charter and ordinances
of the Township, and authorize only such expenditures and commitments
as conform with the requirements of this code.
O. Prepare such statistical studies and reports as may be required by
other departments and divisions and by the Mayor.
The head of the Division of Tax Collection shall be the Tax
Collector of the Township. Prior to his/her appointment, (s)he shall
be qualified by training and experience in municipal taxation and
revenue administration. (S)he may be assisted by an assistant, responsible
through the Tax Collector, for the receipt of all revenues as the
Township Cashier, except from such departments as may be exempted
by written order of the Business Administrator. The Township Cashier
shall receive, record and transfer to the Treasurer any and all funds
or fees collected by any Township officer, official or employee for
the benefit of or on behalf of the Township.
The Tax Collector shall be appointed by the Mayor, with the
advice and consent of the Council, for a term of four years from the
first day of January next following his/her appointment. Vacancies,
other than due to expiration of term, shall be filled by appointment
for the unexpired term. Any person serving as the Tax Collector for
four consecutive years and who is reappointed as the Tax Collector
and who has filed with the Division of Local Government Services a
certification evidencing satisfactory completion of course instruction
shall be entitled to tenure of office by complying with the procedure
established in N.J.S.A. 40A:9-145.8.
The Division of Tax Collection shall:
A. Receive and collect all current and delinquent real and personal
property taxes and charges; receive penalties and interest pursuant
to law; and account for all collections in such form and manner and
at such times as may be prescribed or approved by the Chief Financial
Officer.
B. Perform the functions of a collector of taxes, 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.
C. Make 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 Township the fee required pursuant to law for any such search.
D. Transfer daily to the Chief Financial Officer for deposit all funds
received in payment of Township taxes, interest, penalties or fees.
E. Maintain an up-to-date record of municipal tax charges, liens and
payments with reference to the Tax Map and lot and block numbers,
recording thereon all changes in ownership, address or character of
property.
F. Make such periodic reports and accounts of revenues and delinquent
taxes as the Chief Financial Officer may require. Such reports and
accountings shall be filed as a public record with the Township Clerk.
G. Enforce collection of delinquent taxes by conducting timely sale
of properties in accordance with statutes governing foreclosure of
municipal tax liens and the holding of municipal tax sales. All sales
shall be conducted in accordance with general law and any local ordinances
under the supervision of the Chief Financial Officer and in accordance
with the terms and conditions prescribed by the Council for any specific
sale.
H. Perform other functions and duties of a collector of taxes as provided
by general law.
The Director of Revenue and Finance shall be the head of the
Division of Utilities Collection. The Division of Utilities Collection
shall:
A. Compute and record water, sewer and garbage collection charges, if
any, to consumer accounts from meter readings and other information
furnished to the Division of Utilities, according to the rate duly
established pursuant to the Charter and ordinance.
B. Render bills for water, sewer and garbage collection and miscellaneous
charges to consumers; receive payments on account thereof; collect
delinquent accounts and report the names of delinquent accounts which
are more than six months past due to the Director of Finance.
C. Maintain books and records to record all charges, payments, credits
and delinquencies in water, sewer and garbage collection and miscellaneous
accounts.
D. Deposit daily, to the credit of the Township, all monies received,
in one or more depositories approved by the Council; maintain full
and complete records and accounts of all sums collected and received
according to such procedure and systems as may be prescribed or approved
by the Director of Finance; and make such periodic reports and accountings
of the funds of the Township collected, received and deposited as
may be required, which reports and accountings shall be filed as a
public record with the Township Clerk.