[HISTORY: Adopted by the Mayor and Council
of the Borough of Norwood as Sec. 2-14 of the Revised General Ordinances.
Amendments noted where applicable.]
There shall be a Department of Finance and Audits
of the borough which shall have jurisdiction over all business pertaining
to finance. The Treasurer of the borough, when so appointed by the
Mayor and Council, shall be the Director of the Department of Finance
and Audits.
Within the Department of Finance and Audits
there shall be a Division of the Treasury, the head of which shall
be the Borough Treasurer. The Collector shall be the Treasurer of
the borough, and he shall serve for a term of one year. Under the
supervision and direction of the Treasurer, the Division shall:
A.Â
Keep and maintain books and records of all financial
transactions of the borough 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.Â
Have custody of all public moneys of the borough and
make monthly reports to the Mayor and Council of all receipts, expenditures,
commitments and unexpended appropriations. All moneys received from
any source by or on behalf of the borough or any department, board,
office or agency thereof, except as otherwise provided by borough
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 borough in an authorized public depository of the borough to the
credit of the proper account.
C.Â
Audit all receipts and disbursements of the borough
government and 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.
D.Â
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 budgetary control.
E.Â
Install, operate and maintain a central payroll system
and all social security, pension and insurance records for personnel
of all departments.
A.Â
Disbursements. Disbursements in payment of bills and demands shall be made by the Treasurer upon preaudit and warrant of the Director of the Department of Finance and Audits, approved by the Mayor and Council, except that payments from the payroll account shall be made pursuant to Subsection B of this section. 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 signatures of the Mayor or Acting Mayor, the Treasurer or Acting Treasurer and the Borough Clerk or Acting Borough Clerk.
B.Â
Payroll account. There shall be an account to be designated
the "Borough of Norwood Payroll Account," and from time to time the
Borough 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. Disbursement
from the payroll account may be made by payroll checks signed by the
Treasurer alone or, in his absence, the Borough Clerk or Acting Borough
Clerk, upon preaudit and warrant of the Director of the Department
of Finance and Audits and approval by the Mayor and Council of the
entire payroll. In the case of error or adjustment in the payroll,
the Treasurer shall make proper correction and appropriate record
of such correction.
C.Â
Travel expenses. Itemized claims supported by receipts,
where available, should be presented in order to obtain reimbursement
for expenses incurred by local officials where authorized to travel
by the borough. Travel expenses will be reimbursed only in accordance
with the travel regulations of the borough.
D.Â
Certifying and Approval Officer (CAO), payment of obligations between
meetings.
[Added 4-7-2020 by Ord.
No. 20:04]
(1)Â
In order to meet the Borough's financial obligations in a timely
manner between regular Mayor and Council meetings, pursuant to N.J.S.A.
40A:5-17, the Borough's Chief Financial Officer is designated
as the Borough's Certifying and Approval Officer (CAO).
(2)Â
The CAO will review all claims presented to the Borough to ascertain
the existence of proper and sufficient appropriations for the payments
to be made, and to determine that there is legal authority for the
payments of claims, which will include evidence of proper action of
a person who has authority to order the goods or services and the
authority to incur the expenses thereof. The CAO will, before approving
any claims presented to the Borough, ensure that all payment vouchers
include a certification of some Borough officer or duly designated
employee of the Borough having knowledge of the facts that the goods
have been received by the Borough or the services rendered to the
Borough.
(3)Â
If the CAO deems a claim proper for approval, the CAO will approve
the payment by confirming the approval on the claim voucher, and the
CAO will present the approved voucher and the check paying the voucher
to the Mayor and the Borough Clerk for execution. The check will be
counter signed by the Chief Financial Officer. The CAO's authority
to approve payments between Mayor and Council meetings is limited
to a maximum total approval authority of $1,000 per claim. All claims
in excess of $1,000 must also be approved by the Council finance chair
and the applicable department head and Council liaison before payment.
Within the Department of Finance and Audits
there shall be a Division of Tax Collection, the head of which shall
be the Borough Tax Collector. The method of appointment, qualifications,
term, tenure and duties of the office of Tax Collector shall be as
follows:
A.Â
Appointment. The Borough Tax Collector shall be appointed
by the Mayor with the advice and consent of the Borough Council. In
the event the Mayor falls to nominate such Borough Tax Collector within
30 days after the office becomes vacant, or in the event the Council
fails to confirm any nomination made by the Mayor, then, after the
expiration of such 30 days, the Borough Council shall appoint a Borough
Tax Collector by a majority vote of at least three affirmative votes,
the Mayor having no vote thereon except in the case of a tie.
B.Â
Qualifications. No person shall be appointed or reappointed
as Borough Tax Collector unless he shall hold a Tax Collector certificate
issued pursuant to N.J.S.A. 40A:9-145.3 or 40A:9-145.4.
C.Â
Term of office; vacancies. The Borough Tax Collector
shall hold his office for a term of four years from the first day
of January next following his appointment. Vacancies other than due
to expiration of term shall be filled by appointment for the unexpired
term.
D.Â
Tenure in office; removal; complaint; hearing. The
Borough Tax Collector shall not acquire tenure of office unless he
holds a Tax Collector certificate issued pursuant to the provisions
of N.J.S.A. 40A:9-145.3 or 40A:9-145.4. Any person who shall be reappointed
Tax Collector subsequent to having received a Tax Collector certificate
pursuant to said law and who shall have served as Tax Collector for
not less than four consecutive years immediately prior to such reappointment
shall hold his office during good behavior and efficiency, notwithstanding
that such reappointment was for a fixed term of years, and he shall
not be removed therefrom for political reasons by only for good cause
shown and after a proper hearing conducted in accordance with the
provisions of N.J.S.A. 40A:9-145.8.
E.Â
Compensation. The Borough Tax Collector shall receive
such compensation as shall be fixed from time to time by the borough
in a salary ordinance.
F.Â
Duties. The Borough Tax Collector shall be the collector
of taxes of the borough and shall perform all the duties prescribed
by the statutes of the State of New Jersey pertaining to said office.
In addition thereto, he shall hold the position and perform the duties
of municipal collector of arrears of taxes as established by N.J.S.A.
40A:9-143. He shall also perform such duties as shall be outlined
in relevant borough ordinances and bylaws.
G.Â
Other offices. No person shall serve as Borough Tax
Collector who is a member of the governing body of the borough. The
offices of Borough Tax Collector and Borough Treasurer and Borough
Clerk shall be held by the same person as set forth in the ordinance
creating the position of Borough Administrator.
Within the Department of Finance and Audits
there shall be a Division of Tax Assessments, the head of which shall
be the Tax Assessor. The Tax Assessor shall be appointed by the Mayor
with the advice and consent of the Council to serve for a term of
four years. Prior to his appointment the Tax Assessor shall be qualified
by training and experience, or a combination thereof, in the valuation
and assessment of real and personal property. The Tax Assessor shall:
A.Â
Have, perform and discharge all the functions, powers
and duties prescribed by law for a municipal assessor.
B.Â
Maintain adequate assessment records for each separate
parcel of real property assessed or exempted.
C.Â
Maintain a current Tax Map of the borough and cause
to be recorded thereon, all changes in ownership or character of real
property assessed, employing for that purpose the facilities of other
departments as provided by the Code.
In accordance with the provisions of N.J.S.A.
40:56-21, there shall be a General Board to make all assessments for
benefits accruing from local improvements and to perform such other
duties as are provided for by statute. The Board shall consist of
three members appointed by the Mayor and Council in the same manner
as other borough officers are appointed. No person shall be appointed
to the Board unless he is a resident and citizen of the Borough and
a freeholder, and upon any member of the Board ceasing to be either
a resident or citizen and freeholder, his office shall become vacant.
Appointment shall be for a term of one year, and all vacancies caused
by death, removal or disqualification shall be filled for the unexpired
term only. Members of the Board, within 10 days after appointment,
shall take and subscribe an oath or affirmation that they will faithfully
and impartially perform the duties of their office, which oath shall
be filed with the Borough Clerk. The Commissioners of Assessments
shall make assessments for benefits for local improvements and for
that purpose shall have and exercise all of the powers and duties
of a Board of Assessment for local improvements as provided by law.