[R.O. 1966 § 2:7-7]
There shall be within the Department of Finance a Division of
Accounts and Control, the head of which shall be the Municipal Comptroller.
[R.O. 1966 § 2:7-8[a]]
The Municipal Comptroller shall, prior to his/her appointment,
be qualified by training and experience for principal responsibility
in the pre-audit of claims, demands and payrolls and in the operation
of an encumbrance system of budgetary accounting. His/her compensation
shall be such sum annually as shall be fixed by ordinance and/or Mayor's
Executive Order.
[R.O. 1966 C.S. § 2:7-8[b]; R.O. 1966 C.S.]
The Municipal Comptroller shall have the following functions,
powers and duties:
a.
Maintain the City's central accounting records and prescribe and
enforce a uniform system of accounts for all departments, offices
and agencies of the City Government; provided, however, that such
system shall, so far as is 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 Business Administrator;
b.
Pre-audit all bills, claims and demands against the City, including
payrolls;
c.
Require reports of receipts and disbursements from each department,
office and agency of the City Government to be made daily or at such
intervals as he/she may determine will most efficiently protect the
City's interest;
d.
Provide for the installation, use and maintenance of a central payroll
system;
e.
Control all expenditures to ensure that budget appropriations are
not exceeded; pass upon each proposed expenditure for conformity with
General Law, the Charter, the fiscal policy of the Council, and ordinances
of the City. No warrant for disbursements shall be issued in the case
of a contract unless the executed contract authorized by the Municipal
Council is on file in the Office of the City Clerk. Unless he/she
shall certify that there is an unencumbered balance of appropriation
and available funds, no appropriation shall be encumbered and no expenditure
be made.
f.
Keep books and records of account for the exercise of the foregoing
financial budgetary control over each department, office and agency
of the City Government; and keep such accounts as will show the amount
of each appropriation, the cumulative amount paid therefrom and the
unpaid obligations and the unencumbered balance thereof;
g.
Report to the Clerk of the Council, for transmittal to the Council,
monthly, from and after the adoption of the annual budget, in each
year, the amount expended, up to the period of such report, out of
the several sums and under the several branches of expenditure expressed
in such budget;
h.
If it appears from the books and records in the office of the Municipal
Comptroller that any department, office, agency, officer or employee
of the City or other person has neglected to report or pay over to
the Office of the Cashier or City Treasurer, as the case may be, any
moneys belonging to the City, as required by law, these Revised General
Ordinances or other ordinances of the City, it shall be the duty of
the Municipal Comptroller to notify such department, office, agency,
officer or employee or other person of such default, and in case such
notice is disregarded, to report the same to the Clerk of the Council
without delay;
i.
Require the different City Officers, including department, division
and agency heads, to furnish all the information which they may possess,
and to exhibit to him/her all books, contracts and other papers and
documents in their respective departments or agencies, or in their
possession prerequisite, in his/her opinion, to discharge his/her
duties; and it is hereby made the duty of all the City Officers to
furnish and exhibit the same when so requested by him/her.
j.
Prepare the annual financial statement and annual financial report
of the City of Newark.
[R.O. 1966 C.S. § 2:7-8[c]; Ord.
6 S+FF, 7-6-1994]
Under the direction and supervision of the Mayor, the Municipal
Comptroller shall:
[1]
Editor's Note: The responsibility for the internal audit of
all departments, offices and agencies of the City Government, R.O.
1966 C.S. § 2:7-8(c)(2) was repealed by Ord. 6 S+FF, 7-6-1994.
Said function shifted to the Business Administrator. See Section 2:5-2.2(j).
