Within the administration of the City of Gloucester City, there
shall be a Department of Finance, the head of which shall be the Chief
Financial Officer, who shall be appointed by the Mayor and consented
to by the Common Council and report to the Administrator, subject
to the Finance and Administration Committee of the Common Council.
There is hereby established the position of Chief Financial
Officer, who may also serve as Treasurer which appointee shall be
qualified as and be designated the Chief Financial Officer as defined
in N.J.S.A. 40A:9-140.10. The compensation for this position shall
be as established in the Salary Ordinance of the City of Gloucester
City. The appointment and term shall be as defined in N.J.S.A.
40A:9-140.8.
There shall be a designee as the Treasurer of the City of Gloucester
City. This appointee shall be qualified as defined in N.J.S.A. 40A:9-140.8.
The compensation for this position shall be as established in the
Salary Ordinance of the City of Gloucester City. Should the designee be the same person as the Chief Financial
Officer or other City official, the salary shall be only as the salary
established for the other position or Treasurer, whichever is higher,
or as may be established by ordinance as a stipend to be paid in addition
to the current salary.
Under the direction of the Chief Financial Officer, the Department
shall:
A. Develop, maintain and enforce a uniform system of accounts, including
forms, standards and procedures for all departments of the City government,
which shall be in accord with sound accounting principals and within
the requirements established by the Division of Local Government Services
of the State of New Jersey Department of Community Affairs.
B. Install and provide such records as may be prescribed or approved
by the Administrator for the determination of the cost of performance
of each function, program and/or activity measured in such work units
as may be necessary.
C. Supervise the administration of the City finances, safekeeping of
securities and other valuable documents and investment funds of the
City not required for current operations.
D. Prepare all financial records and statements required by law or upon
the request of the Mayor, Common Council and/or other governmental
agencies.
E. Supervise the City debt and the safekeeping of all bonds and notes
for transfer, registration or exchange.
F. Account for and preaudit all City revenues and expenses.
(1) Maintain and operate the City's central accounting system, including
an approved encumbrance system.
(2) Audit all receipts and disbursements for all departments of the City
government; preaudit all bills, claims and demands against the City,
including payroll.
(3) Require each department head to certify that all materials, supplies
or equipment have been duly received or rendered prior to payment.
(4) Control all expenditures to assure the budget appropriations are
not overspent and maintain proper books and records, including an
encumbrance system to exercise budget control.
(5) Review each expenditure of the City to assure compliance to the laws
of the State of New Jersey, this code and the Charter of the City
of Gloucester City.
G. Prepare a monthly report of the expenditures, balances and status
of departmental budgets as prescribed by the Administrator to furnish
a true picture of the financial condition of the City to the Mayor
and Council.
There shall be established an Office of the Tax Collector, the
head of which shall be the Tax Collector. The person holding this
position shall be qualified under the provisions N.J.S.A. 40A:9-141
et seq. The employee shall be a full time employee and work the hours
as shall be set by the Council for the Tax Office to remain open.
Compensation shall be as established in the Salary Ordinance of the
City.
The Office of the Tax Collector shall, under the direction of
the Tax Collector:
A. Prepare and mail tax bills within the dates prescribed by law.
B. Prepare all bills for service and/or special charges promptly.
C. Maintain a central cashier's office and deposit all receipts of the
City in depositories authorized by Council in a timely manner as set
by the statutes of the State of New Jersey and the regulations of
the Division of Local Government Services of the New Jersey Department
of Community Affairs. This shall include all tax payments, water and
sewer charges and rents and other charges as levied by the City.
D. Enforce the collection of taxes and utilities charges by holding
tax sales within the time frame prescribed by law.
E. Keep account of all cash receipts.
F. Provide for the reading of meters and billing of consumer accounts
for water and sewer according to the rates established by the ordinances
of the City.
G. Issue official receipts for all moneys collected by the City.
H. Make or cause to be made and certify searches for tax and other liens
on real property as may be authorized by law and collect for the use
of the City the fee required for any such search.
The City shall maintain a bond for the Collector of Taxes and
the Collector of Water and Sewer Rents in the amount as prescribed
in the regulations of the New Jersey Department of Community Affairs.
Such evidence of bonding as is required shall be reviewed by the auditor
of the City as required.
[Amended 3-24-2022 by Ord. No. O03-2022]
The City may establish the position of Assistant Municipal Tax
Collector under the terms of the New Jersey Department of Personnel.
Such position, if filled, shall fill in for the Collector in his or
her absence and shall be responsible for the operations of the Tax
Office as assigned by the Collector.
It shall be the responsibility of each of the directors and/or
their designees to assure that all purchases are made in compliance
with the rules and regulations of the New Jersey Department of Community
Affairs, Division of Local Government Services, as prescribed in the
Local Public Contracts Law.
A. All purchases must be preceded by a requisition submitted to the
Chief Financial Officer.
B. When the cost or price of any contract awarded by the contracting
agent (municipality) in the aggregate does not exceed in a contract
year the total sum of $17,500, the contract may be awarded by a purchasing
agent. The Chief Financial Officer shall be considered the purchasing
agent for the purposes of this section. Upon determination that a
purchase may exceed the bid limit set by the Director of Local Government
Services, a specification and advertisement for bids will be prepared
by the Municipal Clerk.
[Amended 5-4-2000 by Ord.
No. 8-2000]
C. Upon receipt of bids, the Clerk, department head and, if necessary,
the City Engineer shall report their recommendation to the Administrator
and the Chief Financial Officer for recommendation to the Council.
D. A contract shall be prepared and an authorization to proceed issued
to the contractor prior to any work or delivery of materials or services.
E. Any services or goods which do not exceed the bid threshold shall
be encumbered by the Chief Financial Officer prior to award of the
purchase and must be in the form of an approved purchase order.
F. For all contracts that in the aggregate are less than the bid threshold
($17,500) but 15% or more of the amount ($2,625 or more), the purchasing
agent, on behalf of the contracting agent, shall award the contract
after being presented at least two competitive quotations, if practicable,
solicited by the respective department director. All contracts that
are in the aggregate less than 15% of the bid threshold (less than
$2,625) may be awarded by the purchasing agent on behalf of the contracting
agent without soliciting competitive quotations.
[Amended 5-4-2000 by Ord.
No. 8-2000]
G. The Finance Department shall maintain records of all purchases entered
into by the City and verify that all purchases have been posted to
the proper accounts.
H. Purchasing
Manual. The Purchasing Manual of the City of Gloucester City is on
file with the City Clerk.
[Added 10-22-2020 by Ord. No. O14-2020]
[Added 4-25-2019 by Ord.
No. O06-2019]
A. There is hereby created the position of Purchasing Agent for the
City of Gloucester City.
B. The Purchasing Agent shall be appointed by the Mayor and Common Council.
C. The Purchasing Agent is required to possess a valid qualified purchasing
agent certificate, as issued by the New Jersey Division of Local Government
Services, Department of Community Affairs.
D. The Purchasing Agent shall have, on behalf of the Mayor and Common
Council of the City of Gloucester City, the authority, responsibility
and accountability for the purchasing activity pursuant to the Local
Public Contracts Law (N.J.S.A. 40A:11-1 et seq.); to prepare and/or
review public advertising for and to receive bids and requests for
proposals for the provision or performance of goods, services and
construction contracts; to award contracts pursuant to New Jersey
law in accordance with the regulations, forms and procedures promulgated
by state regulatory agencies; and to conduct any activities as may
be necessary or appropriate to the purchasing function of the City
of Gloucester City.
E. The Purchasing Agent shall operate within the bid limitation guidelines
as established by the State of New Jersey as amended from time to
time.
It shall be a violation of City policy for any employee, elected
or appointed, to order any materials or services without following
the established purchasing procedures. Such procedures shall be those
established herein and any regulations of the State of New Jersey.
Any action deemed to be outside of the scope of these regulations
shall be grounds for disciplinary action.
The number and classifications of employees to be assigned to
the Department and offices set forth in this article shall be determined
by the Mayor and Council within the budgetary constraints and in accordance
with the rules and regulations of the New Jersey Department of Personnel.
The hours of work of the employees and the offices therein shall be
as set by the Council or as the contract with the employees covered
under a collective bargaining agreement may direct.