The Chief Financial Officer shall be responsible for the establishment
and supervision of all financial systems, collection of and custody
of city moneys and the reconciliation of bank accounts and ledgers.
Within the Department of Finance there shall be a Division of
Finance which shall:
A. Maintain the central accounts and records.
B. Control all expenditures within the limits of appropriations through
an encumbrance system of budget operation.
C. Preaudit bills and claims and certify same on the vouchers presented.
D. Make revenue and expenditure estimates for the Mayor and Business
Administrator.
E. Have the safekeeping and custody of all municipal securities, investments
and savings bonds of the municipality.
F. Invest and reinvest surplus or idle funds of the municipality.
G. Serve as certifying agent for the New Jersey Public Employees' Retirement
System and/or similar pension and benefit plans with respect to municipal
employees. (N.J.S.A. 43:15a-6 et seq.)
H. Promptly pay interest and principal on municipal obligations as they
fall due.
I. Receive funds entrusted to or under the control of any department,
when directed, and deposit all funds received by it in depositories
authorized by the Council.
J. Pay and disburse city funds upon the presentation of approved vouchers
and warrants.
K. Make monthly reports to the City Council, Mayor and Administrator
of all expenditures, commitments and unexpended appropriations.
Within the Department of Finance there shall be a Division of
Revenue, the head of which shall be the Tax Collector. The Collector
of Revenue shall also perform and exercise all the powers, duties
and functions invested in or conferred upon a collector of taxes,
collector of assessments, collector of sewer charges. He shall also
be the official tax search officer and is authorized to make examinations
and issue tax search certificates with respect to liens for municipal
taxes and other charges which have the legal effect of a tax lien.
He shall:
A. Perform the functions of a collector of taxes under general law,
including, without limitation thereto, the rendering of bills for
property taxes pursuant to law, 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 ordinance
or statute.
B. Receive and collect all current and delinquent real and personal
property taxes and municipal fees and charges, and receive penalties
and interest pursuant to law.
C. 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 municipality, the fee required pursuant to law for
any such search.
D. Receive and collect all current and delinquent sewer charges, including
penalties.
E. Manage and control all tax-foreclosed property acquired by the municipality
under the supervision and direction of the Business Administrator.
F. Receive, note and transfer to the Treasurer any and all funds or
fees collected or received by any employee for the benefit of the
city.