[HISTORY: Adopted by the Mayor and Council of the Borough of Clementon 8-9-2005 by Ord. No. 2005-29. Amendments noted where applicable.]
Claims approval — See Ch. 13.
Chief Financial Officer — See Ch. 42, Art. II.
There is hereby established a Department of Finance of the Borough of Clementon which shall have jurisdiction over all matters relating to finance, the head of which shall be the Director of Finance who shall also be the Chief Financial Officer of the Borough pursuant to existing state law. The Chief Financial Officer shall be appointed by the Mayor with the consent of the Borough Council, shall execute all duties and responsibilities as outlined in N.J.S.A. 40A:9-140.1, et seq. and shall exercise the powers and duties prescribed by the statutes of the State of New Jersey and ordinances of the Borough of Clementon. The Chief Financial Officer shall have, possess and exercise all the functions, powers and duties of a Borough Treasurer as prescribed by general law and the ordinances of the Borough. Under the supervision and control of the Director of Finance, there shall be established the following divisions and offices:
Under the supervision and direction of the Director of Finance, the Department shall:
Develop, maintain and enforce a uniform system of accounts, including forms, standards and procedures, for all departments of the Borough government, which shall be in accord with sound accounting principles and with the requirements of the Division of Local Government Services in the Department of Community Affairs of the State of New Jersey.
Install and provide such records and reports as may be prescribed or approved by the Director of Finance for the determination of the cost of performance of each functional program or activity, measured in such work units as may be appropriate thereto.
Supervise the administration of the Borough finances, safekeeping of securities and other valuable documents and investment of funds not required for current operations.
Prepare all financial statements required by law or upon the request of the Borough Council, Mayor or other governmental agencies.
Supervise the administration of the Borough debt and have the safekeeping of all bonds and notes of the Borough and receipt and delivery of Borough bonds and notes for transfer, registration or exchange and the safeguarding of the Borough's financial interests to the fullest possible extent.
Account for and preaudit and control all Borough revenues and expenditures.
Receive daily all invoices processed by the Division of Revenue Collection from any source and shall make daily deposits of such money in such banks and institutions as may be designated by the Borough Council.
Be required to make specific reports, as required, to the Mayor and the Borough Council concerning all receipts and deposits of all monies withdrawn from the Borough's accounts. Similar reports shall be made at each regular meeting of the Borough Council. All payments and withdrawals from Borough bank and institution accounts shall be by check or appropriate written instrument of withdrawal and not in cash or its equivalent upon orders which indicate the purposes for which the Director of Finance is required to draw checks or instruments of withdrawal and the appropriation of funds to which they are chargeable.
Be liaison between Mayor and Borough Council and the registered municipal accountants and any other bodies or organizations on fiscal matters.
Prepare the annual Borough operating and capital budgets.
Within the Department of Finance there shall be a Division of Revenue Collection, the head of which shall be the Tax Collector, who shall be duly licensed and shall be appointed by the Mayor with the consent of the Borough Council, and shall execute all duties and responsibilities, as outlined in N.J.S.A. 40A:9-141 and N.J.S.A. 40A:9-142, and shall exercise the powers and duties prescribed by the statutes of the State of New Jersey and ordinances of the Borough of Clementon. The Division of Revenue Collection, under the direction and supervision of the Tax Collector, shall:
Prepare and mail tax and utility bills within the time prescribed by law.
Prepare and mail assessment bills within the time prescribed by ordinance and prepare all bills for services or special charges promptly.
Maintain tax, assessment and utility accounting records in accordance with sound accounting practice and within rules prescribed by the Division of Local Government Services in the Department of Community Affairs of the State of New Jersey.
Receive and promptly deposit, in accordance with applicable law, all revenues and other receipts of the Borough in depositories authorized by the Borough Council.
Maintain a central cashier's office. All cash receipts of and payment to the Borough for or on accounts of departments located in the Borough Hall, except fines imposed for traffic violations or otherwise in the Municipal Court, shall be received and accounted for by the Court Administrator. This shall include, without limitation thereto, all tax payments, water and sewer charges and rents, licenses, permits and inspection fees and all other revenue receipts of any such department, except such receipts of the Public Library.
Enforce the collection of taxes, assessments and utility charges by holding annual tax sales within the time prescribed by law.
Make, or cause to be made, and certify searches for taxes and other liens on real property as may be authorized by law and charge and collect, for the use of the Borough, the fee required pursuant to law for any such search.
Keep account of all cash receipts.
Provide for the reading of meters at least once each year and billing of consumer accounts for water and sewer services according to the rates.
Perform such other related duties as may be assigned for the collection of water and sewer assessments.
Receive and collect all taxes and other monies due the Borough, including receipt of all funds collected by other agencies of the Borough government.
Issue official receipts of all monies collected from whatever sources.
Initiate foreclosure action and subsequent administration and disposition of property acquired by the Borough through foreclosure of tax title liens.
Within the Department of Finance there shall be a Division of Accounts and Control, the head of which shall be the Director of Finance. Under the supervision and direction of said Director of Finance, the Division shall:
Maintain and operate the Borough's central bookkeeping and accounting records according to sound accounting principles and in accordance with the requirements of the Division of Local Government Services in the Department of Community Affairs of the State of New Jersey.
Audit all receipts and disbursements of the Borough government and of each of its departments and preaudit all bills, claims and demands against the Borough, including payrolls, and require each department head to certify that the materials, supplies or equipment have been received and accepted, as specified, and that the services have been duly rendered.
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, including an encumbrance system of budget operation.
Review each proposed expenditure and commitment to be made on behalf of any Borough department for conformance with state law and ordinances of the Borough and authorize only such expenditures and commitments in conformance with all the requirements of this section.
Act as a service agency to convert information received from authorized sources into the proper data processing format.
Perform such data processing duties as may be assigned by the Director of Finance.
Assist the Director of Finance in preparing a monthly report of expenditures, balances and status of department budgets for submission to the Mayor and Borough Council.
Within the Department of Finance there shall be a Division of Assessments, the head of which shall be the Tax Assessor, who shall be qualified as a tax assessor in accordance with the requirements of state law and who shall be appointed by the Mayor with the consent of Borough Council in accordance with the provisions of N.J.S.A. 40A:9-146 et seq. The Division of Assessments shall:
Have, perform and discharge all functions, powers and duties prescribed by law for a municipal assessor.
Make assessments for benefits for local improvements and, for that purpose, have and exercise the powers and duties of a Board of Adjustment for local improvements, as provided by law.
Maintain adequate assessment records of each separate parcel of real property assessed or exempted and establish and maintain such files, records and procedures as may be required for the valuation and assessment of personal property, pursuant to law.
Maintain a current Tax Map of the Borough of Clementon as a public record and cause to be recorded thereon all changes in ownership or character of the real property assessed.
Make all special assessments of benefits for local improvements.
Assist the Director of Finance in the Division of Assessments, including training, map and record keeping, instruction, review of files, assembly of information on anticipated changes in character of real property and other related matters as to which the Director of Finance requires.
Within the Department of Finance there shall be a Division of Grants Management, the head of which shall be the Director of Finance or his or her appointee or designee. The function of the Division of Grants Management shall be to monitor for fiscal and programmatic compliance with existing governmental or private funding programs in which the Borough participates. The Bureau of Grants Management shall also monitor funding opportunities through the Federal Register and other information sources and inform the appropriate department directors, boards, commissions and Council committees of any and all funding opportunities available to the municipality.
Within the Department of Finance there shall be a Division of Insurance, the head of which shall be the Director of Finance or his or her appointee or designee. The function of the Division of Insurance shall be the review, revision and all other matters pertaining to any insurance coverage of the Borough.
Within the Department of Finance, there shall be a Division of Personnel, which shall consist of the Personnel Officer and the Deputy Personnel Officer. The Personnel Officer and the Deputy Personnel Officer shall be appointed by the Mayor with the consent of Borough Council. The functions of the Division of Personnel shall be:
To formulate procedures for the initiation and maintenance of job descriptions and personnel records.
Serve as a resource to Council committees or Borough boards which have areas of responsibilities that involve selection of personnel, handling of grievances or personnel concerns, evaluation of personnel and personnel development programs.
Act as the line of communication with unsuccessful employment applicants within the Borough.
Formulate and recommend for approval revisions of the Personnel Policies.
Formulate procedures for personnel administration.
Formulate procedures for the initiation and maintenance of employee safety.