[Adopted by MC 22-2018, September 11, 2018]
(a)
As required by the Charter, there shall be a Department of Finance.
The head of the department shall be the Director, who shall be appointed
by the Mayor with the advice and consent of the Council and may be
one of the division heads. The Director shall serve during the term
of office of the Mayor appointing him/her and until the appointment
and qualification of his/her successor, subject to removal as provided
by the Charter.
(b)
Within the Department of Finance there may be an Administrative Assistant
designated as Secretary to the Director, who shall be appointed by
the Director with the approval of the Administrator. The Administrative
Assistant shall serve during the term of office of the Director appointing
him/her, subject to removal as provided in the case of a Department
Director appointed by the Mayor.
Within the Department of Finance there shall be a Division of
Purchasing, the head of which shall be the Purchasing Agent. The Purchasing
Agent shall administer and enforce the provisions of the Code and
ordinances relating to City purchasing and perform such other duties
as may be assigned to him/her by the Director.
Within the Department of Finance there shall be a Division of
Audit and Control, the head of which shall be the City Comptroller
who shall be the Chief Financial Officer of the City. Under the direction
and supervision of the Director, the Division shall:
(a)
Develop, maintain, and enforce a uniform system of accounts including
forms, standards, and procedures for all departments of the City government;
(b)
Maintain and operate the City's central accounting records in accordance
with sound accounting principles and in accordance with the requirements
of the Director of the State Division of Local Government Services;
(c)
Establish and maintain controls over all receipts and disbursements
of the City government;
(d)
Control all expenditures of the City to assure that budget appropriations
are not exceeded, and maintain such books and records to provide an
appropriation ledger under an encumbrance system of accounting;
(e)
Prepare and submit to the Mayor and City Council each month of each
calendar year no more than three (3) days before each City Council
Agenda Fixing Session as scheduled and approved at the City Council
Annual Reorganization Meeting the following:
(f)
Prepare all disbursements;
(g)
Establish and maintain an internal audit program for all City departments
and Federal and State aid programs;
(h)
Be responsible for the sale and awarding of City bonds and notes
and act as registrar for the registering of City bonds and notes.
(i)
Maintain and operate accounting records for all Federal, State, and
private funds under contracts of funds appropriated or advanced to
the City in accordance with sound accounting principles and in accordance
with contractual agreements;
(j)
Prepare for the Annual Reorganization Meeting of the City, and every
second (2nd) year thereafter, specifications and all other appropriate
criteria for a competitive bid process to identify and recommend to
the City Council a public depository or depositories in which public
funds may be deposited and/or invested pursuant to N.J.S.A. 40A:5-14,
all of which shall be submitted by resolution, with the accompanying
analysis in support therefor.
(k)
Consistent with the provisions of the New Jersey Local Finance Board
rules regarding "Electronic Disbursement Controls for Payroll Purposes"
the City wishes to permit a third party service to access City fund,
to formally assign responsibility to an official to oversee the process,
and to authorize a contract for third party payroll services as permitted
by and in compliance with N.J.A.C. 5:30-17.1 et seq.
(1)
The City is authorized to use a payroll service to prepare payment
documentation, take possession of City funds, and make such disbursements
itself on behalf of the City, as permitted by an in compliance with
N.J.A.C. 5:30-17.1 et seq.
(2)
The appointment of payroll service provider shall be pursuant
to the Local Public Contracts Law, N.J.S.A. 40A:11-1 et seq., and
shall require the contractor to do the following, not by way of limitation:
data collection, agency report preparation, calculation of withholding,
direct deposit of payroll disbursements, and/or transfer of City funds
to the contractor's account for subsequent disbursement of payment;
preparation of the necessary payment documentation and execution of
disbursements from the City's bank account on behalf of the City.
(3)
The City Treasurer and/or the Chief Financial Officer is hereby
appointed the approval officer and is responsible for authorizing
and supervising the activities of the payroll service and shall further
be charged with the reconciliation and analysis of all general ledger
accounts affected by the activities of the payroll service.
(4)
If required by the contract between the City and the payroll
service, the payroll service is permitted to hold the City funds pending
transmittal to a payee.
(5)
The payroll service is obligated to report any irregularities
that may indicate potential fraud, noncompliance with appropriate
laws, dishonesty or gross incompetence on the part of the approval
officer, and to report any circumstances that could jeopardize its
ability to continue operations or otherwise interrupt the services
provided to the City.
(6)
The payroll service must meet the requirements of N.J.A.C. 5:30-17.5
requiring that the approval officer be assured that the servicer has
its own internal controls and appropriately guard against theft and
other adverse conditions.
(7)
All contracts for payroll services shall comply with the requirements
of N.J.A.C. 5:30-17.6, which sets forth a series of mandatory contractual
terms and conditions.
(a)
Except as may otherwise be provided by resolution adopted pursuant
to the Local Bond Law, the City Comptroller is designated as the financial
officer to sell and award bonds in accordance with the advertised
terms of public sale. S/he shall report in writing to the Council
at the next meeting thereof the principal amount, interest rate, and
maturities of the bonds sold, the price obtained and the name of the
purchaser.
Within the Department of Finance there shall be established
a Division of Assessments, the head of which shall be the City Assessor.
S/he shall be appointed for a four (4) year term as prescribed by
law. (N.J.S.A. 40:46-6.2) The Division shall:
(a)
Have, perform and discharge all the functions, powers and duties
prescribed by law for a municipal assessor;
(b)
Maintain adequate assessment records of each separate parcel of real
property assessed or exempted and establish and maintain such files,
records and procedures as may be required for the evaluation and assessment
of property pursuant to law;
(c)
Maintain a current tax map of the City as a public record, and cause
to be recorded all changes in ownership or character of the real property
assessed, employing for that purpose the facilities of other departments
as provided by this chapter; and,
(d)
Assist and cooperate with the Commissioners of Assessments.
Within the Department of Finance there shall be a Division of
the Treasury, the head of which shall be the City Treasurer.
The Treasurer shall be appointed by the Mayor with the advice
and consent of the City Council for a one (1) year term ending January
first of the year next following appointment. Appointments on dates
other than January first shall be for the unexpired term only.
The person appointed as the City Treasurer shall be certified
as a municipal finance officer as provided in N.J.S.A. 40:A9-140.2.
(a)
Under the direction and supervision of the Director, the Division
shall:
(1)
Have custody of all investments and invested funds of the City
or in its possession in a fiduciary capacity, except as otherwise
provided by law, and keep such funds and all municipal moneys not
required for current operations safely invested or deposited in interest-bearing
accounts, as may be designated and approved by the Municipal Comptroller;
(2)
Provide a central cashier for all departments, and receive funds
entrusted to or under control of, any department; and deposit all
funds received by it in depositories authorized by the Council;
(3)
Have custody of all funds of the City deposited in authorized
depositories and reconcile such accounts;
(4)
Make disbursements of City funds solely upon warrant and authorization
of the City Comptroller;
(5)
Maintain accounts of cash receipts and disbursements, reconcile
with the City Comptroller, and make reports thereof;
(6)
Maintain, implement, and keep current the provisions of Federal
Government Circular A-87 in respect to indirect costs applicable to
the City;
(7)
Review all budgets and revisions thereof as to compliance to
Federal and State guidelines, in kind contributions and indirect costs
prior to submission to City for approval.
(b)
In the event that no person holds the position of City Treasurer,
the duties of the treasurer will be performed by the City Comptroller.
Within the Department of Finance there shall be a Division of
Tax Collection, the head of which shall be the City Tax Collector.
The Tax Collector shall be appointed by the Mayor with the advice
and consent of the City Council for a four (4) year term from the
first day of January next following appointment. Vacancies other than
due to expiration of term shall be filled by appointment for unexpired
term.
The person appointed as the tax collector shall be a certified
tax collector as provided in N.J.S.A. 40A:9-145.5.
Under the direction and supervision of the Director, the Division
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 Code;
(b)
Receive and collect all current and delinquent property taxes, charges,
and receive penalties and interest pursuant to law;
(c)
Receive and collect all current and delinquent sewer and utility
charges pursuant to law;
(d)
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 City the fee required pursuant to law for any such
search, and the collector may appoint or designate one of the division
employees as official tax searcher to perform these functions within
the Division.
(a)
Disbursements in payment of any bills, claims or demands from City
funds may be made only upon voucher duly executed by the claimant
and approved by the department head or other authorized officer to
whom the goods or services were delivered. Such payment shall be made
by warrant-check warranted and approved by the City Comptroller signed
by the Mayor or Business Administrator, and countersigned by the City
Comptroller or other custodian of City funds except that payroll checks
may be issued and payroll disbursements made from accounts specially
designated for payroll purposes by the City Comptroller signing singly.
(b)
The City Comptroller or Assistant Comptroller is hereby authorized
to invest moneys on behalf of the City in various types of interest
bearing accounts, and said Comptroller or Assistant Comptroller may
establish accounts or withdraw funds from Commercial, Savings, and
Savings and Loan Association Banks on their signatures alone only
those moneys to be used for investment purposes, provided that the
accounts are established in the name of the "City of Plainfield" and
that all withdrawals received from said banks are by checks only made
payable to the "City of Plainfield."
(a)
No insurance company authorized to issue fire insurance policies
in the State of New Jersey shall pay to a claimant any claim in excess
of $2,500.00 for fire damages on any real property located within
the City of Plainfield pursuant to any fire insurance policy issued
or renewed after adoption of this section and the filing of this section
with the State Commissioner of Insurance, until such time as:
(1)
All taxes and assessments and all other municipal liens or charges
due and payable appearing on the official certificate of search for
municipal liens pursuant to N.J.S.A. 54:5-12 shall have been paid
either by the owner of such real property or by the insurance company;
or
(2)
The municipality submits to the insurance company a copy of
a resolution adopted pursuant to paragraph (b) of this section; provided,
however, that if an appeal is taken on the amount of any lien or charge,
other than an appeal on the assessed valuation of real property pursuant
to N.J.S.A. 54:3-21, the insurance company shall withhold 75 percent
of the full amount of the lien or charge being contested pending termination
of all proceedings.
(b)
The City Council may by resolution enter into an agreement with the owner of any fire-damaged property situated in the City of Plainfield to pay in full all delinquent taxes, assessments or other municipal liens by installments pursuant to N.J.S.A. 54:5-19 or for the redemption of a tax sale lien by installment payments pursuant to Article 7 of Chapter 5 of Title 54 of the Revised Statutes of New Jersey, if the municipal council is satisfied that the claim for fire damages is to be used to restore or improve the fire-damaged property.
In the event of such a resolution, a certified copy of the resolution
shall be sent to the insurance company authorizing the insurance company
to make full payment on the claim to the insured.
(c)
Notwithstanding the provision of paragraph (a) of this section, an
insurance company may pay proceeds of a fire insurance policy to a
mortgagee of fire-damaged real property where the fire insurance policy
at the time of the loss listed the mortgagee as a named insured; provided
such payment may not be in an amount which exceeds that due and payable
to the mortgagee under the mortgage contract
