[Amended 1-19-1976; 2-6-1978]
[Amended 2-21-1989]
There shall be a Department of Finance, the
head of which shall be the Director of Finance. The Director of Finance
shall also hold the title of Chief Financial Officer.
The Director of Finance shall:
A.
Supervise all financial activities.
B.
Advise the Township Administrator and/or governing
body of fiscal policy.
C.
Manage Township investments.
D.
Manage debt administration.
E.
Make interim and annual financial reports.
F.
Assemble budget estimates and assist in preparing
the budget document; assist in any modifications to the budget document.
G.
Conduct studies relative to improvements in administrative
organization and procedures within the Department.
H.
Operate an efficient municipal accounting system which
collects, classifies, records, aggregates, preserves, retrieves and
analyzes data in order to provide information for the purpose of decisionmaking.
There shall be, within the Department of Finance,
the following divisions:
A.
Collection functions. The Collector shall:
(1)
Receive and collect all current and delinquent real
and personal property taxes, charge and 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 independent
auditor of the Township's accounts.
(2)
Make or cause to be made and certify searches for
tax and other liens on real property in the Township 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. An official tax searcher
may be appointed or designated to perform these functions within the
Division of Revenue.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
(3)
Perform the functions of a Collector of taxes under
general law, including, without limitation thereto, the extension
of each year's tax on the tax duplicate, the preparation and mailing
of tax bills and the maintenance of tax accounting records in such
manner as may be prescribed or approved by the independent auditor
of the Township's accounts.
(4)
Collect parking revenues and keep and maintain records
and accounts thereof and maintain the parking meters in a soundly
working order.
(5)
Deposit daily to the credit of the Township all money
received in one or more depositories selected by the Council, maintain
full and complete records and accounts of all sums collected and received
according to such procedures and systems as may be prescribed or approved
by the independent auditor of the Township's accounts and Director
of Finance and make such periodic reports and accountings of the funds
of the Township in their custody or control as the Council may require,
which reports and accountings shall be filed as a public record with
the Township Clerk and Director of Finance.
(6)
Keep adequate records of taxpayers' accounts, local
improvements, assessments and tax title liens.
B.
Duties as to water accounts. The Collector also shall:
(1)
Be responsible for the reading of water meters throughout
the Township and for the recording of water consumption and the charging
of consumer accounts according to the rates duly established pursuant
to the Charter and ordinances.
(2)
Render bills for water and miscellaneous charges to
consumers.
(3)
Receive payments of water accounts.
(4)
Collect delinquent accounts and report the names of
delinquent accounts which are more than six months past due to the
Director of Finance.
(5)
Maintain adequate books and records to record all
charges, payments, credits and delinquencies in water accounts.
[Amended 11-2-1987]
Within the Division of Revenue, there shall
be a central cashier's office. All cash receipts of the Township government,
except fines imposed for traffic violations or in the Municipal Court,
shall be received and accounted for by the cashier. Until such time,
however, as the Township Administrator shall determine that proper
procedures have been established for such central receipt and collection
of the various service charges, fees and license fees required under
the Charter or ordinances, they may be received and accounted for
as heretofore.
The Township Treasurer shall:
A.
Have custody of all funds belonging to or under the
control of any Township department. The Treasurer shall deposit all
funds received by them in such depositories as may be designated by
resolution of the Council. They shall administer the necessary bank
accounts and manage cash balances in accordance with established policy.
B.
Have custody of all investments and invested funds
of the Township government or in possession of the Township in a fiduciary
capacity, except as otherwise provided by law, which they shall keep
safely invested with the advice and approval of the Director of Finance;
they shall account for all interest earned on investments in the Township's
books and accounts.
C.
Account for maturing bonds and notes through the maintenance
of a bond register. The Treasurer shall have the safekeeping 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 and safely keep and disburse all money raised
and received for the public schools and keep separate accounts thereof.
No money shall be paid out of the public school funds by the Treasurer
except on warrant signed by the President and Secretary of the Board
of Education of the Township, in pursuance of an order or resolution
passed at a stated meeting of the Board of Education and entered in
its minutes.
E.
Make disbursement of Township funds, upon warrant
of the Director of Accounts and Control by an individual warrant check
for each bill and claim, as approved by the Township Administrator
and not otherwise. Every warrant shall be payable to the order of
the person entitled to receive the same and shall specify the purpose
for which it is drawn and the account or appropriation to which it
is chargeable. Each warrant check shall bear the signatures of the
Mayor and the Township Administrator, or the Acting Township Administrator,
and the Township Treasurer, or the Acting Township Treasurer, as the
case may be.
(1)
Individual warrants for salaries and wages due to
Township officials and employees shall not be drawn. One warrant,
covering the total amount of such salaries and wages then due, shall
be drawn payable to the order of the Township Treasurer. The Township
Treasurer shall deposit such warrant check in a Township depository
in a special account, to be known and designated as the "Township
of Bloomfield Payroll Account," which is hereby established and authorized.
Thereafter, the Division of Accounts and Control shall draw separate
checks on such special account, payable to the order of the respective
recipients of such salaries and wages.
(2)
Such checks shall require only one signature and shall
be signed by the Township Treasurer, whose signature may be mechanically
affixed to such checks by their facsimile signature plate.
(3)
In the absence of the Township Treasurer or in the
event of a vacancy in such office or position, such payroll checks
shall be signed by the Acting Township Treasurer manually or by their
facsimile signature plate.
F.
Keep general accounting records as prescribed by the
Director of Finance, to include cash receipts and cash disbursements,
journals and a general journal and general ledger. They shall, at
least once every month and more often if the Township Council requires,
furnish the Council with a statement of all money received and expended
by them, including school money, subsequent to their last report.
They shall, annually, on the 31st day of January, make a full report
to the Township Council of all their receipts and expenditures and
shall, whenever required, lay before the Township Council for examination
and audit all books, papers and vouchers appertaining to their office.
There shall be a Division of Accounts and Control,
the head of which shall be the Director of Accounts and Control. The
Division shall maintain the books of account of the Township government
according to such forms, standards and procedures as shall be prescribed
or approved by the independent auditor of the Township's accounts
and the Director of Finance. Any Township official shall, at the request
of the Director of Accounts and Control, place at the Director's disposal
all records, books, warrants, documents, bonds, reports and papers
in their custody belonging to the Township which the Director may
deem necessary to aid them in their duty of keeping such accounts.
The Director of Accounts and Control shall:
A.
Maintain the Township's central accounting records
and enforce a uniform system of accounts for all departments of the
Township government, provided that such system shall, so far as consistent
with sound accounting principles, facilitate the production of records
of the cost of performance of each functional program or activity,
measured in such work units as may be prescribed or approved by the
Township Administrator.
B.
Preaudit all bills, claims and demands against the
Township, including payrolls, for which each department head shall
be required to certify that the materials, supplies or equipment has
been received or the services rendered.
C.
Maintain a central payroll system.
D.
Control all expenditures to ensure that budget appropriations
are not exceeded and pass upon each proposed expenditure for conformity
with the Charter and ordinances of the Township and, unless the Director
of Accounts and Control shall certify that there is an unencumbered
balance of appropriation and available funds, no appropriation shall
be encumbered and no commitment or expenditure shall be made.
E.
Keep books and records of account for the exercise
of the foregoing financial and budgetary control over each department
of the Township government and keep such accounts as will show the
amount of each appropriation, the cumulative amount paid therefrom
and the unpaid obligations and unencumbered balance thereof.
F.
Prepare for each regular meeting of the Township Council
a list of all bills, claims and vouchers which have been paid through
the close of business on the Friday next preceding the meeting and
since the last preceding list was compiled. Such lists shall be prepared
in sufficient copies for each member of the Council, for the Township
Clerk and the Township Administrator. The Clerk shall keep their copy
of the list as a public record, open to examination in their office
at all times.
A.
Except as provided for in Subsection C below, the
annual salaries of salaried employees shall be paid in 26 equal payments,
when practicable.
[Amended 11-2-2009 by Ord. No. 09-64; at time of adoption
of Code (see Ch. 1, General Provisions, Art. I)]
(1)
The first payment shall be paid on the first Friday
following the second Monday in January and shall include all salary
then due. Succeeding payments shall be paid every second Friday thereafter.
(2)
A final salary check, if necessary, shall be paid
to complete the annual salary due to each salaried employee on or
before December 31 in each year.
[Added 2-24-2020 by Ord. No. 20-01]
Within the Department of Finance, there shall be a Division
of Assessment, the head of which shall be the Tax Assessor. The Division
of Assessment shall be composed of a Tax Assessor who has successfully
passed the state exam and holds a valid Tax Assessor's certificate.
The position of Assessor shall be appointed by Mayor and Council.
The term of office is for four years. In compliance with state statute
N.J.S.A. 40A:9-143, an Assessor who is reappointed after four consecutive
years may be granted tenure.
A.
The Tax
Assessor shall:
(1)
Place
value on all real property within the Township for the purposes of
assessment, in accordance with laws governing assessors, the Charter
and ordinances; exercise all the powers of a Municipal Assessor pursuant
to the laws prescribed by the Director of the Division of Taxation;
perform such other duties as prescribed by the Mayor and the Township
Council.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
(2)
Every
year prepare and certify the tax lists and duplicates as required
by law. Maintain assessment records for each and every parcel of real
property whether taxable or exempt.
(3)
Be
able to defend any assessment in a court of law as well as explain
to anyone the basis behind the preparation of any assessment within
the municipality.
(4)
Have
custody of and maintain an up-to-date Township Tax Map and provide
for the recording thereon of all changes in ownership or the characteristics
of properties being assessed.
(5)
Make
appraisals of property for Township purposes within the scope of the
laws as prescribed by the Director of the Division of Taxation.
