There shall be a Department of Finance, the
head of which shall be the Director of Finance. He shall be appointed
by the Mayor, with the advice and consent of the Council and shall
be qualified by training and experience in Township budgeting, accounting
and finance. The Director of Finance shall be the chief financial
officer of the municipality and shall keep and maintain books and
records of all financial transactions of the municipality in accordance
with the standards and requirements of the Division of Local Government
Services in the Department of Community Affairs. The Director of Finance
shall have custody of all public moneys of the municipality. He shall
make monthly reports to the Council of all receipts, expenditures,
commitments and unencumbered appropriation balances.
A.
Within the Department of Finance there shall be a
Division of Assessments, the head of which shall be the Municipal
Tax Assessor. He shall have, perform and discharge all the functions,
powers and duties prescribed for assessors by general law and municipal
ordinance. Prior to his appointment, the Assessor shall be qualified
by training or experience or a combination thereof in the valuation
and assessment of real and personal property. He shall be appointed
by the Mayor with the advice and consent of the Township Council.
He shall serve for the term of the Mayor and shall receive such compensation
as shall be provided by ordinance.
B.
There may be an Assistant Tax Assessor who shall assist
the Tax Assessor. Under the direction and supervision of the Director
of Finance, the Division shall:
(1)
Have, perform and discharge all the functions, powers
and duties prescribed by law for a municipal assessor and such duties
as may be assigned by the Township Mayor.
(2)
Make assessments for benefits for local improvement,
and for that purpose have and exercise the powers and duties of a
board of assessment for local improvement as provided by law.
(3)
Maintain adequate assessment records of each separate
parcel of real property assessed or exempted.
(4)
Maintain a current Tax Map of the Township as a public
record and cause to be recorded thereon all changes in ownership or
character of the real property assessed, employing for that purpose
the facilities of other departments as provided by the code.
Within the Department of Finance there shall
be a Division of Tax Collections. The head of the division shall be
the Township Tax Collector. The Municipal Tax Collector shall receive
and collect all moneys assessed or raised by taxation or assessment
for any purpose. The Collector shall enter in suitable books or other
records to be kept by him the sums received each day together with
the account to which each receipt is credited. Within 48 hours after
the receipt of any moneys of the municipality, or on the first banking
day thereafter, the Collector shall deposit such moneys in the authorized
public depository of the municipality to the credit of the appropriate
account. He shall report to the Council, at least once each month
at the same time as the Treasurer is required to report, all receipts
and deposits and cash on hand belonging to the municipality. Within
60 days after the end of the fiscal year, and at such other times
as may be required by the Council, the Collector shall make and furnish
a detailed and true list of all delinquent taxpayers for the next
preceding year or for such period as the Council may require. He shall
keep a current record of all tax title liens, advising the Treasurer
and Administrator promptly as such liens become subject to foreclosure
under the law. He shall enforce the payment of delinquent taxes by
the means provided by law as soon as same become delinquent. The Tax
Collector shall also serve as the Township tax searcher and perform
such duties as are prescribed by general law and Township ordinance.
A.
Appointment of Tax Collector. The Tax Collector shall
be appointed by the Mayor with the advice and consent of the Council,
shall serve for the term of the Mayor, and shall receive such compensation
as shall be provided by ordinance.
B.
Assistant Township Tax Collector. The Mayor with the
advice and consent of the Council may appoint an Assistant Township
Tax Collector, who shall receive such compensation as shall be provided
by ordinance. The duties of the Assistant Township Tax Collector shall
be to assist the Tax Collector in the performance of his duties, herein
stated, and in accordance with general law and local ordinance, and
to act as the Acting Tax Collector during the absence of a Tax Collector.
C.
Treasurer and Collector bond. The Treasurer and the
Collector shall each give bond, at the expense of the municipality,
in accordance with general law.
A.
Division of the Treasury. Within the Department of
Finance there shall be a Division of the Treasury, the head of which
shall be the Township Treasurer.
(1)
Powers and duties of the Treasurer. The Treasurer
shall have, perform and exercise all the functions, powers and duties
as provided by general law and Township ordinance. He shall:
(a)
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 in the Department
of the Treasury of the State of New Jersey.
(b)
Have custody of all public moneys of the Township
and shall make monthly reports to the Director of Finance and Administrator,
Mayor and Council of all receipts, expenditures, commitments and unexpended
appropriations. All monies received from any source by or on behalf
of the Township or any department, division, board, office or agency
thereof, commission or committee, except as otherwise provided by
Township 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 depositories of the Township
to the credit of the proper account.
(c)
Be the certifying agent for the Public Employees
Retirement System of New Jersey; Police and Firemen's Retirement System
of New Jersey; Old Age and Survivors Insurance System; hospitalization,
medical, surgical and major medical group insurance plan for employees;
withholding taxes; U.S. savings bonds; employees unions; and United
Fund Appeals.
(d)
Supervise and perform the work involved in the
negotiation of loans and the sale of bonds.
(e)
Have custody of all investments and invested
funds of the Township or in its possession in a fiduciary capacity
except as otherwise provided by law and have the safekeeping of all
bonds and notes for transfer, registration or exchange. He shall invest
or deposit all moneys not required for current operation in interest-bearing
accounts, certificates of time deposit, and in other investments permitted
by law, as may be approved by the Division of Accounts and Control.
(2)
Disbursements. Disbursements in payment of bills and claims against the Township shall be made by the Treasurer upon pre-audit and warrant, approved by the Council, except that payment from the payroll account shall be made pursuant to Subsection A(3), below. The Treasurer shall not make payment of any of the funds of the Township unless the person claiming or receiving the same shall first present a written detailed bill of the items or claims specifying particularly the nature of the bill, claim or demand, with the certification of the party claiming payment that the bill, claim or demand is correct. All such bills, claims or demands shall be certified by the Township Administrator or any other Township employee having knowledge that the goods or merchandise have been received by, or the services rendered to, the Township. All bills, claims or demands which have met these requirements shall then be set forth in and annexed to a bill resolution which shall be presented to the Council for approval or disapproval at a regular or special public meeting of the Township Council. Every warrant shall be in the form of a warrant-check payable to the order of the person entitled to receive it 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 signature of the Mayor or Council President and the Treasurer or Acting Treasurer.
(3)
Payroll Account. There shall be an account to be designated
as the Township of West Milford, Payroll Account; and, from time to
time, the Township Treasurer, upon receipt of a warrant or an amount
due such payroll account, shall deposit the same to the credit of
the payroll account, charging the appropriate budgetary accounts therewith.
Disbursements from the payroll account may be made by payroll checks
signed by the Mayor or Council President and Treasurer upon pre-audit
and warrant of the Director of Finance and approval by the Council
of the entire payroll.
(4)
Travel expenses. Itemized claims supported by receipts
where available should be presented in order to obtain reimbursements
for expenses incurred by officials or employees when authorized to
travel by the Township Council or Mayor. Travel expenses will be reimbursed
only in accordance with the travel regulations of the Township.
B.
Division of Accounts and Control. Within the Division
of the Treasury there shall be a Division of Accounts and Control.
Under the supervision and direction of the Director of Finance, the
Division shall:
(1)
Develop, maintain and enforce a uniform system of
accounts, including forms, standards and procedures for all departments
of the Township government. Any uniform system of accounts shall include
appropriate provision for such records and reports as may be prescribed
or approved by the Administrator for the determination of the cost
of performance of each functioning program or activity, measured in
such work units as may be appropriate thereto, and for such data,
records and reports as may be prescribed or approved by the Administrator
for the preparation and execution of a budget for the expenditure
of public funds to give effect to general improvement programs.
(2)
Maintain and operate the Township's central bookkeeping
and accounting records according to sound accounting principals and
in accordance with the requirements of the Director of the State Division
of Local Government Services.
(3)
Audit all receipts and disbursements of the Township
government and of each of its departments and divisions and preaudit
all bills, claims and demands against the Township, including payrolls,
and require each department head to certify that any materials, supplies
or equipment have been received and accepted as specified and that
the services have been duly rendered.
(4)
Control all expenditures to assure that budget appropriations
are not exceeded and maintain such books and records as may be required
for the proper exercise of such budgetary control.
(5)
Review each proposed expenditure and commitment to
be made on behalf of any department or division for conformity with
state law, the charter and ordinances of the Township, and authorize
only such expenditures and commitments as conform with all the requirements
of the Administrative Code.
(6)
Install, operate and maintain a certain payroll system
and all social security pension and insurance records for personnel
of all departments.
(7)
Devise, install and supervise a perpetual inventory
of unissued store of the Township, and install an accounting system
whereby the status of such inventories will be maintained currently.
Supervise a physical inventory periodically. Supervise the making
of inventory lists of furniture and equipment by every officer, department,
division or other agency having possession of Township-owned property.
Devise a system of inventory records to account for all furniture
and equipment and supervise a periodic counting of such furniture
and equipment.
(8)
Submit a monthly report of expenditures and balances
to the Township Council and Mayor.
C.
Qualified Purchasing Agent.
[Added 10-23-2013 by Ord. No. 2013-020]
(1)
Creation of position. Within the Division of the Treasury there shall
be the position of Qualified Purchasing Agent. "Qualified Purchasing
Agent" shall mean a purchasing agent who is the holder of a Qualified
Purchasing Agent certificate and serves pursuant to the Qualified
Purchasing Agent Law, N.J.S.A. 40A:11-9 to 40A:11-9.1, and the regulations
promulgated pursuant thereto, N.J.A.C. 5:34-5.1 to 5:34-5.5.
(2)
Compensation. The Qualified Purchasing Agent will be paid a salary
that will be fixed by the Mayor and Council in the Salary Ordinance
that is adopted from time to time.
(3)
Qualifications. The Qualified Purchasing Agent is required to possess
and maintain a valid Qualified Purchasing Agent certificate issued
by the New Jersey Division of Local Government Services, Department
of Community Affairs, and satisfy all of the requirements of the applicable
statutes and regulations then in effect for the position.
(4)
Vacancies and temporary appointments. If the position becomes vacant, a temporary appointment may be made pursuant to § 15-42C(2) and the provisions of N.J.S.A. 40A:11-9g.
(5)
Duties. The Qualified Purchasing Agent will have, on behalf of the
Mayor and Township Council, the authority, responsibility and accountability
for the purchasing activity pursuant to the Local Public Contracts
Law (N.J.S.A. 40A:11-1 et seq.) to prepare public advertising for
and to receive bids and requests for proposals for the provision or
performance of goods, services, and construction contracts; to award
contracts pursuant to New Jersey law in accordance with the regulations,
forms, and procedures promulgated by state regulatory agencies; and
to conduct any activities as may be necessary or appropriate to the
purchasing function of the Township.
The position of Chief Financial Officer who
shall also be designated as the Treasurer is hereby created in and
for the Township of West Milford pursuant to P.L. 1988, c. 100 (N.J.S.A.
40A:9-140.1 et seq.) and in accordance with the provisions of this
section. He shall have, perform and discharge all the functions, powers
and duties prescribed for chief financial officers by general law
and municipal ordinance. The Director of Finance or the Township Treasurer
may serve as Chief Financial Officer, and he shall serve in such capacity
without any additional compensation.
A.
Appointment. The Chief Financial Officer shall be
appointed by the Township Mayor with the advice and consent of the
Council and shall serve for the term of the Mayor and shall be certified
as a municipal finance officer in accordance with the provisions of
P.L. 1988, c. 110 (N.J.S.A. 40A:9-140.1 et seq.).
[Amended 12-5-2007 by Ord. No. 2007-030]
No municipal funds shall be disbursed except
pursuant to and within the limits of appropriations made in accordance
with law. All disbursements shall be by bank check or draft signed
by the Mayor and countersigned by the Director of Finance, upon warrant
of the Council.
