[Ord. No. 2-96 § 3.33]
The financial business of the Township shall be committed to
the Finance Committee consisting of the Chief Financial Officer, the
Treasurer, who may be the Chief Financial Officer, the Township Administrator
and two members of the Governing Body.
[Ord. No. 2-96 § 3.33.1; Ord. No. 01-07]
There shall be appointed by the Township Committee a Chief Financial
Officer who shall meet all qualifications as required by N.J.S. 40A:9-140.10,
and shall hold office for a term of four years. No person shall be
appointed as Chief Financial Officer unless he holds a Municipal Officer
Certificate pursuant to N.J.S. 40A:9-140.1 et seq. The Chief Financial
Officer shall perform such duties as may be prescribed by Statute,
ordinance or resolution of the Township Committee. The Chief Financial
Officer's duties shall include the following:
a.
Carry out the responsibilities set forth under N.J.S. 52:27BB-26
et seq. as the same now exists and as the same may hereafter be amended
and supplemented;
b.
Describe, develop, maintain, approve and enforce all financial systems
and procedures, and install uniform charts of accounts for all departments
of the Township Government;
c.
Make revenue and expenditure estimates for the Township Committee
and provide monthly and annual reports as to the actual revenues and
expenditures;
d.
Maintain the Township accounts and records;
e.
Control all expenditures within the limits of appropriations and
insure compliance with Single Audit Act of 1983;
f.
Pre-audit bills and claims;
g.
Supervise the billing of funds owed to the Township by third parties;
h.
Certify availability of funds in accordance with N.J.A.C. 5:30-14.5;
i.
Supervise the collection and deposit of revenues collected by all
Township Departments;
j.
Prepare or cause to be prepared all payrolls in accordance with the
Salary Ordinance, resolutions and contracts approved by the Township
Committee and prepare and insure the filing of all pensions and tax
reports;
k.
Have the safekeeping and custody of all municipal securities, investments
and bonds in the Township;
l.
Supervise financial proceedings for the issuance of municipal bonds
or notes of the Township, subject to requirements of law, ordinance
or resolution;
m.
Invest and reinvest surplus or idle funds of the Township;
n.
Promptly pay interest and principle on municipal obligations as they
fall due.
o.
Compile or cause to be compiled monthly and quarterly operating expenditure
and receipts reports.
p.
Prepare historical operating expenditure report for the purpose of
yearly budget preparation suggested to the committee based on historical
trends, specific allocation for each line item of operation budget.
q.
Collect and review cash flow information along with current expenditure
needs to develop a cash management program for the Township. This
program shall consist of investments in any one or a combination of
those investments prescribed by New Jersey Statutes. Prepare a quarterly
report of investments indicating interest earned.
r.
Inform department and boards of budget appropriation balances.
s.
Coordinate and develop a financial investment program for the Township.
t.
Perform or cause to be performed all the functions, powers and duties
provided by general law and Township ordinances. Keep and maintain
books and records of all financial transactions of the Township in
accordance with the standards and requirements of the Division of
Local Finance in the Department of Community Affairs of the State
of New Jersey. Shall have custody of all public moneys for the Township
and shall make monthly reports to the Township Committee of all receipts,
expenditures and unexpended appropriations. Within 60 days of the
end of each fiscal year shall, under penalties prescribed by law,
make to the Township Committee and file with the Municipal Clerk a
detailed statement of the amount of bonds issued and outstanding and
full and detailed account of his/her receipts and disbursements for
the preceding fiscal year. The statement shall be in writing and verified
by his/her oath, and may be prepared with the advice, assistance and
consultation of the Township Auditor. All moneys received from any
source by or on behalf of the Township or any department, board, office
or agency thereof, except as otherwise provided by the Township ordinance
or resolution, shall be paid to the Chief Financial Officer, who shall,
within 48 hours after their receipt, deposit them in the authorized
public depository of the Township to the credit of the proper account.
The Chief Financial Officer may assign the responsibility of such
deposits to the Township Treasurer at their discretion.
u.
Make or cause to be made disbursements in payment of bills and demands
made by the Treasurer upon his/her pre-audit and approval by the Township
Committee. Every warrant shall be in the form of a warrant-check payable
to the order of the person entitled to receive and shall specify the
purpose for which it is drawn and the account or appropriation to
which it is chargeable. Each warrant-check shall be prepared by the
Treasurer and shall bear a minimum of three of the following signatures:
Mayor, Township Clerk, Chief Financial Officer, Treasurer unless otherwise
approved by the Governing Body to allow only two signatures as in
the case of all payroll checks and related payments. All claims and
demands shall be in accordance with the specifications set forth in
the section of this Code contained herein known as "Payment of Claims
and Demands."
v.
Treasurer for the Joint Court of the Township and have such other
duties as the Township Committee may assign or direct through the
Township Administrator.
[Ord. No. 2-96 § 3.33.1]
Compensation for the Chief Financial Officer shall be established
by the Township Committee in the Municipal Salary Ordinance.
[Ord. No. 2-96 § 3.33.1]
The Chief Financial Officer shall execute and deliver a bond
in favor of the Township as set forth in N.J.S. 40A:5-34. The costs
of such bond shall be at the Township's expense.
[Ord. No. 2-96 § 2.34]
Within the Township Finance Committee there shall be a Division
of the Treasury, the head of which shall be the Township Treasurer
who shall be appointed by the Governing Body and shall serve for a
term of one year. The Township Committee may also appoint an Acting
Township Treasurer to serve in the absence of the Treasurer. The Treasurer
shall be under the direction of the Township Committee through the
Township Administrator and/or Finance Committee. The Treasurer may
also be the Chief Financial Officer. The Treasurer's duties shall
include the following:
a.
Coordinate with the Tax Collector and the Chief Financial Officer
in all duties set by ordinance with emphasis on delinquent tax trends,
foreclosures and monthly monitoring of tax receipts to aid in a sound
investment program.
b.
Perform and exercise all the functions, powers and duties provided
by general law and Township ordinances. Keep and maintain books and
records of all financial transactions of the Township in accordance
with the standards and requirements of the Division of Local Finance
and the Department of Community Affairs of the State of New Jersey.
The Township Treasurer may be assigned by the Chief Financial Officer
the responsibility for the following: all moneys received from any
source by or on behalf of the Township or any department, board, office
or agency thereof, except as otherwise provided by Township ordinance
or resolution shall be paid to the Treasurer, who shall, within 48
hours after their receipt, deposit them in the authorized public depository
of the Township to the credit of the proper account.
c.
Prepare all voucher checks for signatures.
d.
Prepare payrolls in accordance with the Salary Ordinance, resolutions
and contracts approved by the Township Committee and prepare and insure
the filing of all pension and tax reports.
e.
Enroll all authorized personnel in the pension system and health
insurance programs approved by the Township Committee.
[Ord. No. 2-96 § 3.34]
a.
Any person claiming payment from the Township for goods or services
rendered shall present a duly certified, detailed voucher to the Chief
Financial Officer.
b.
It shall be the duty of the Chief Financial Officer to contact the
appropriate Department Head or Township employee who has knowledge
that the goods or services rendered were in fact delivered to the
Township and to have him certify this knowledge by affixing his signature
to the municipal voucher in the designated place.
c.
The Chief Financial Officer may question the accuracy, veracity or
legitimacy of any claim against the Township by demanding further
clarification from the claimant and, where appropriate, make adjustments
in claims submitted. The Township Committee shall be the final arbitrator
of any payment of claims dispute.
d.
After being satisfied that all claims are in proper order and that
monies are available to pay such claims, the Treasurer shall deliver
the bills to the Township Committee for final approval at the regular
public meeting of such body. Claims shall be approved for payment
not less than once in each calendar month; the Finance Director may
set administrative deadlines after which claims may not be submitted
for approval at a given public meeting of the Governing Body.
e.
Upon approval of payment by the Township Committee, the Treasurer
shall forthwith prepare all necessary checks, which shall be signed
by a minimum of three of the following Township Officials: Mayor,
Township Clerk, Chief Financial Officer or Treasurer. All such checks
shall be recorded in proper books of account and thereafter mailed
or otherwise delivered to claimants.
f.
In the case of payrolls, the Treasurer shall prepare, sign and issue
payroll checks in accordance with proper payroll procedure and upon
certification that each employee has rendered the service for which
he is receiving remuneration. The Township Committee may at any time
demand of the Treasurer a full and complete accounting of monies placed
in and disbursed from the payroll account.
g.
The Treasurer, under the direction of the Chief Financial Officer
and in consultation with the Finance Committee, shall establish procedures
and regulations for the preparation and use of purchase orders and
for the payment of bills.
Within the Department of Finance there shall be a Division of
Tax Collection, the head of which shall be the Tax Collector.
Pursuant to N.J.S. 40A:9-141 et seq., the Township Committee
shall appoint the Municipal Tax Collector who shall be charged with
the duty of collecting taxes upon real property in the Township.
The Municipal Tax Collector shall hold office for a term of
four years from January 1 next following his appointment. Vacancies
other than those due to expiration of term shall be filled by appointment
for the unexpired term.
No person shall be appointed or reappointed as Municipal Tax
Collector unless he or she shall hold a Tax Collector certificate
issued by the Director of the Division of Local Government Services.
A Tax Collector Certificate shall be obtained upon qualification and
successful completion of the examination given by the Director of
the Division of Local Government Services. Qualifications for certification
shall be in accordance with N.J.S. 40A:9-140.4 and N.J.S. 40A:9-145.2.
Revocation or suspension of any certificates shall be in accordance
with N.J.S. 40A:9-140.8, N.J.S. 40A:9-140.9 and N.J.S. 40A:9-145.5.
The person appointed by the Township Committee to the position
of Tax Collector shall:
a.
Enter in suitable books to be kept for that purpose the sums received
by him each day for taxes, with the names of the persons on whose
account the same have been paid.
b.
Keep a record and account of the finances of the Township.
c.
Within 60 days after the end of the fiscal year, or whenever required
by the Township Committee, make and furnish a report thereof, with
a detailed and true statement of all monies received by him and disbursed
therefrom and for what purpose from the commencement of his official
year to the date of this report and also compile a list of the delinquent
taxpayers for the previous year.
d.
Furnish monthly and quarterly reports to the Township Committee of
all monies received during that time period.
e.
As necessary and as directed, arrange for sales of real estate for
delinquent taxes and shall submit a report of all tax sales to the
Township Committee.
Compensation for the Tax Collector shall be established by the
Township Committee by the Municipal Salary Ordinance and as set forth
by resolution.
The Tax Collector shall enter a bond in favor of the Township
in such amount as may be prescribed by the Township Committee, which
bond shall be filed with the Municipal Clerk. The costs of such bond
shall be a municipal expense.
A Tax and Assessment Searcher shall be appointed by the Township
Committee. He shall furnish reports and certificates relating to property
taxes and assessments in the Township.
There may be a position of Clerk/Secretary to the Tax Collector,
who shall receive monies in payment of taxes due to the Township.
The Clerk/Secretary shall give receipts for monies paid and perform
such other duties as may be determined by the Township Committee.
Within the Department of Finance there shall be a Division of
Tax Assessment, the head of which shall be the Tax Assessor.
The Township Committee shall appoint a Tax Assessor who shall
meet all qualifications and hold a Tax Assessor Certificate as provided
in N.J.S. 54:1-35.25 as same may be amended.
No person shall be appointed or reappointed as Municipal Tax
Assessor unless he or she shall hold a Tax Assessor Certificate issued
by the Director of Division of Local Government Services.
The Tax Assessor shall hold office for a term of four years
from July 1 next following his appointment to office.
The compensation of the Tax Assessor shall be determined by
the Salary Ordinance of the Township.
The Tax Assessor shall perform the duties required of the holder
of such office pursuant to N.J.S. 54 et seq. and such regulations
as may be promulgated by the New Jersey Division of Taxation and Sussex
County Board of Taxation.
