A.
There shall be a Department of Revenue and Finance, the head of which
shall be the Director of Revenue and Finance. The Director of Revenue
and Finance shall be appointed by the Mayor with the advice and consent
of the Council. The Director shall, prior to his/her appointment,
qualify by training and experience in governmental, financial and
fiscal management and be certified by the Director of the Division
of Local Government Services in accordance with N.J.S.A. 40A:9-140.1
et seq.
A.
The Director of Revenue and Finance shall be the Township's Chief
Financial Officer, whose term shall be for four years, which term
shall run from January 1 in the year in which (s)he is appointed.
Any person serving as the Chief Financial Officer for four consecutive
years and who is reappointed as the Chief Financial Officer shall
be entitled to tenure of office by complying with the procedure established
in N.J.S.A. 40A:9-140.8.
B.
The Chief Financial Officer shall:
(1)
Serve as Chief Financial Officer of the Township.
(2)
Be responsible for the development of financial policies for recommendation
to the Administrator, Mayor and Council.
(3)
Supervise the administration of the municipal debt and the receipt
and delivery of bonds and notes for transfer, registration or exchange
subject to the provisions of the Local Bond Law.
(4)
Prepare, as of the end of each fiscal year, the annual financial
statement required by the Department of Community Affairs, Division
of Local Government Services, and submit the report to the Council
through the Mayor.
(5)
Recommend to the Council the sale and award of bonds, including therein
the principal amount, interest rate, maturity and price obtained and
thereafter report the sale to the Council.
(6)
Perform such other duties as may be delegated by the Administrator,
Mayor or Council.
(7)
Pre-audit all bills, claims and demands against the Township, including
payrolls, and require each department head to certify that the materials,
supplies or equipment have been received and accepted as specified,
that the services have been duly rendered, and that there is an unencumbered
balance of appropriation available.
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.
A.
For the purpose of the payment of claims and demands, the Business
Administrator shall be the certifying and approval officer pursuant
to N.J.S.A. 40A:5-17a.
B.
Any person claiming payment from the Township shall present a detailed
bill of demand to the certifying and approval officer duly certified
or, in the alternative, supported by an affidavit of the claimant.
C.
The certifying and approval officer shall be the officer responsible
for the placing of any order for any services, equipment, materials
or other items necessary to conduct Township business and for ascertaining
through certification of the Chief Financial Officer the existence
of proper and sufficient appropriations for the payments to be made,
and it shall also be the duty of the certifying and approval officer
to see to it that the signature of the department head responsible
for the acceptance of the materials acknowledges the receipt of such
materials or services by the Township in accordance with an order
or contract.
D.
Claims shall be considered by the certifying and approval officer
who shall either approve and endorse same for payment or disapprove
same.
E.
All bills, claims and demands against the Township shall be deemed
approved or disapproved by the Council in accordance with the determination
of the certifying and approval officer.
F.
After the certifying and approval officer shall approve the claims,
they shall be turned over to the Chief Financial Officer. Disbursements
in the payments of bills, claims, demands shall be made by the Treasurer,
upon pre-audit and warrant, and approved by the Chief Financial Officer.
Every warrant shall be payable to the order of the person entitled
to receive it, and shall specify the purpose for which it is drawn
and the account of appropriation to which it is chargeable. Every
warrant or check shall bear the signature of the Mayor and the Chief
Financial Officer or acting Treasurer, as the case may be; in lieu
thereof, facsimile signatures may be used. After preparing checks
for the payment of claims, they shall be recorded in proper books
of account and mailed or otherwise distributed to the claimants.
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.
