[Amended 11-26-2019 by Ord. No. 2019-14]
A. There may be a Department of Finance
and Revenue Collection, the head of which shall be the Director of
Finance. The Director shall be appointed by the Manager and shall
be a certified municipal finance officer (CMFO).
B. The Director shall be the Chief
Financial Officer of the municipality, supervise the work of the Department
and its divisions, and be responsible for the accounting, preauditing,
control, receipt, custody and disbursement of municipal revenues and
expenditures. The Director shall also be responsible for all fiscal
matters and financial policies of the municipality.
C. The Director of Finance shall
supervise the work of revenue collection administration and assessment
administration, and within the Department of Finance and Revenue Collection
there shall be a Division of the Treasury. The head of the Division
shall be the Municipal Treasurer. He shall have, perform and exercise
all of the functions, powers and duties as provided by general law
and municipal ordinances. He shall 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 Government Services
in the Department of Community Affairs of the State of New Jersey.
He shall have custody of all public moneys of the Township and shall
make monthly reports to the Director of all receipts, expenditures,
commitments and unexpended appropriations. All moneys received from
any source by, or on behalf of, the Township or any department, board,
office or agency, except as otherwise provided by municipal ordinance,
shall be paid to the Treasurer, who shall, by the next ensuing bank
day after their receipt, deposit them to the credit of the Township
in the authorized public depository of the Township to the credit
of the proper account.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
D. Disbursements in payment of bills,
claims, and demands shall be made by the Treasurer upon preaudit and
warrant of the Director of Finance, approved by the Manager. Every
warrant shall be in the form of a warrant check bearing the signatures
of the Mayor or Deputy Mayor and the Chief Financial Officer, Treasurer,
Deputy Treasurer, or any officer hereafter designated by state statute,
or disbursement of claims can be made through electronic fund transfer
(EFT) methods.
E. The Director shall be responsible
for Township compliance with all statutes, ordinances and rules, regulations
and directives of the Division of Local Government Services.
F. Claimant certification is not
required under the following circumstances: when payment is made using
EFT methods, claimant certification is not part of the vendor's normal
course of business, payment of utility, bulk, regular monthly services,
contracted services acquired by bid, refunds due to individuals, or
purchases under $1,000, excluding vendors prohibited by law.
Within the Department of Finance and Revenue Collection there
shall be a Division of Assessment Administration. The head of the
Division shall be the Municipal Tax Assessor, who shall serve for
a term prescribed by law. The Tax Assessor shall have, perform and
discharge all the functions, powers and duties prescribed for assessors
by general law and municipal ordinance.
Within the Department of Finance and Revenue Collection there
may be a Division of Budget and Management Information, including
a data processing operation.