[Amended 12-28-1982 by Ord. No. O-29-82]
There shall be a Department of Finance and Treasury, the head of which shall be the Director of Finance/Treasurer, who shall be appointed by the Mayor with the advice and consent of the Township Council.
[Amended 2-17-1971 by Ord. No. O-4-71; 7-13-1977 by Ord. No. O-22-77; 11-1-1982 by Ord. No. O-27-82]
[Added 8-9-2005 by Ord. No. O-17-2005; amended 10-24-2006 by Ord. No. O-46-2006; 4-11-2023 by Ord. No. O:14-2023]
There shall also be within the Department of Finance, a full-time Chief Financial Officer, who shall be appointed pursuant to the provisions at N.J.S.A. 40A:9-140.1. The Chief Financial Officer, in order to qualify for said position, shall be required to satisfy all of the credentials as set forth in the statute. In the hiring process, there shall further be a recommendation that he/she is a resident herein.
[Amended 8-9-2005 by Ord. No. O-17-2005; 4-11-2023 by Ord. No. O:14-2023]
The Chief Financial Officer shall have the following qualifications:
[Amended 5-21-1986 by Ord. No. O-15A-86; 4-11-2023 by Ord. No. O:14-2023]
A.
The Chief Financial Officer shall:
(1)
Be responsible for establishing and supervising all financial systems, collection of revenues and reconciliation of bank statements.
(2)
Control all expenditures within the limits of appropriations through an encumbrance system of budget operation.
(3)
Preaudit bills and claims and certify same on vouchers presented.
(4)
Invest and reinvest surplus or idle funds of the municipality.
(5)
Advise and report on all insurance matters upon or with respect to risks insured for the benefit of the Township or to protect it against any claim, demand or liability whatsoever.
B.
The Chief Financial Officer may appoint himself or herself as Supervisor of any or all of the divisions within his Department.
[Amended 8-9-2005 by Ord. No. O-17-2005; 10-24-2006 by Ord. No. O-46-2006; 4-11-2023 by Ord. No. O:14-2023]
The Department of Finance and Treasury shall be supervised by the Chief Financial Officer and shall be divided into three divisions: the Division of Finance, Division of Revenue and Accounts and Division of Municipal Tax Searches. The Department may also include an Assistant Treasurer as defined in § 4-76.1 of this chapter herein.
A.
Division of Finance. The Division of Finance shall be headed by the Chief Financial Officer who shall perform the following duties and/or functions:
(1)
Maintain financial systems and procedures and uniform accounts of expenditure and income.
(2)
Make revenue and expenditure estimates for the Mayor.
(3)
Have the safekeeping and custody of all municipal securities, investments, bank certificates and the like of the municipality.
(4)
Promptly pay interest and principal or municipal obligations and submit regular reports to the Mayor each month.
(5)
Receive funds entrusted to or under the control of any department and deposit all funds received by it in depositories authorized by the Township Council.
(6)
Prepare and maintain payroll and pension records.
B.
Division of Revenue and Accounts.
(1)
There shall be a Division of Revenue and Accounts, the head of which shall be the Tax Collector of the Township of Monroe. The Tax Collector shall be appointed by the Mayor with the advice and consent of the Township Council. The Tax Collector shall be state-certified and qualified by training and experience.
(2)
The powers and duties of the Tax Collector shall be to:
(a)
Perform and exercise all the powers, duties and functions invested in or conferred upon the Tax Collector as prescribed by law.
(b)
Perform the functions of a Tax Collector as set forth under general law, including without limitation the rendering of bills for property taxes pursuant to law, the enforcement of tax collections by tax sales and otherwise and the maintenance of tax accounting records in such manner as may be prescribed or approved pursuant to law.
(c)
Receive and collect all current and delinquent real property taxes and municipal fees and charges and receive fees for penalties and interest pursuant to law and keep proper records of all collections and receipts.
(d)
Receive, note and transfer to the Chief Financial Officer any and all funds or fees collected or received by any employee for the benefit of the Township of Monroe.
(e)
Maintain the central accounts and records of the Tax Collector's office.
C.
Division of Municipal Tax Searches.
(1)
There shall be a Division of Municipal Tax Search, the head of which shall be the Municipal Tax Search Officer, who shall be appointed by the Chief Financial Officer.
(2)
The powers and duties of the Municipal Tax Search Officer shall be:
(a)
He shall be the Official Tax Search Officer of the Township of Monroe and is authorized to make examinations and issue tax search certificates with respect to liens for municipal taxes and other charges which have the legal effect of a tax lien.
(b)
Make or cause to be made and certify searches for tax and other liens on real property as may be authorized by law and charge and collect for the use of the municipality the fees collected pursuant to law for any such search.
A.
The Mayor of the Township of Monroe shall appoint the Tax Assessor.
[Amended 12-28-1982 by Ord. No. O-29-82]
B.
The powers and duties of the Tax Assessor shall be to:
(1)
Have, perform and discharge all the functions, powers and duties prescribed by law for a Municipal Tax Assessor.
(2)
Ascertain the names of the owners of all real property situate in his taxing district and, after examination and inquiry, determine the full and fair value of each parcel of real property situate in the taxing district as provided by law. For the purposes of assessment, the Assessor shall compute and determine the taxable value of such real property at the level established for the county, pursuant to law.
(3)
Make assessments of benefits for local improvements and, for that purpose, have and exercise the powers and duties of a Board of Assessment for the local improvement, as provided by law.
(4)
Maintain adequate assessment records of each separate parcel of real property assessed or exempted and established and maintain such files, records and procedures as may be required for the valuation and assessment of all real property, as required by law.
[Added 10-24-2006 by Ord. No. O-46-2006]
The Assistant Treasurer shall assist the Municipal Chief Financial Officer in supervising and performing the work involved in the cash receipts, cash disbursements, accounting, and internal auditing of funds. The Assistant Treasurer shall also assist the Chief Financial Officer in the negotiation of loans, the sale of bonds, investing and tracking of funds and perform other related work as required by the Chief Financial Officer. Further duties of the Assistant Treasurer are as follows:
A.
Assists the Municipal Chief Financial Officer in supervising and performing the work involved in preparation of varied financial reports and statements.
B.
Assists the Municipal Chief Financial Officer in supervising and performing the work involved in negotiation of loans and sale of bonds.
C.
Assists the Chief Financial Officer in preparing budgets.
D.
Assigns suitable assignments and instructions to subordinates.
E.
May plan and install internal auditing and accounting systems and forms.
F.
Handles correspondence pertaining to the Department of Finance office.
G.
Prepares suitable reports containing findings, conclusions and recommendations.
H.
Answers inquiries of a technical nature.
I.
Supervises the establishment and maintenance of extensive bookkeeping and other needed records and files.
J.
May be required to learn to utilize various types of electronic and/or manual recording and information systems used by the Department of Finance, or related units.
K.
Manages pooled lease agreements.
L.
Manages debt service payment schedules.
M.
Any other duties that may be statutorily delegated by the Municipal Chief Financial Officer.