A.
Organization.
(1)
There shall be a Department of Finance, the head of which shall be
the Chief Financial Officer. The Chief Financial Officer shall be
appointed by the Mayor with the advice and consent of the Township
Council in accordance with the provisions set forth in N.J.S.A. 40A:9-140.1
et seq.
B.
Compensation
of Chief Financial Officer. Compensation for the Chief Financial Officer
shall be such sum as shall be fixed by law. He/She shall serve without
additional compensation as head of any of the divisions of the Department
of Finance in the absence of division heads.
C.
Powers
and duties of Chief Financial Officer.
(1)
He/She shall be responsible for all financial activities and functions
of the Township government other than those activities and functions
for which responsibility is vested in the Business Administrator.
He/She shall have all the functions, powers and duties relating to
revenue and finance to the extent that such functions, powers and
duties are not vested in the Department of Administration.
(2)
Through the divisions of the Department and otherwise, the Chief
Financial Officer shall be responsible for the accounting, preauditing
and control of all the Township revenues and expenditures; for the
custody, receipt and disbursement of all Township funds; for the safety
and investment of the Township's investments; for the management of
the Township debt; for the development of fiscal policies for recommendation
to the Mayor; and for the safeguarding of the Township's financial
interest to the fullest extent.
(3)
The Chief Financial Officer shall furnish a corporate surety bond,
at the expense of the Township, for the faithful performance of his/her
duties, in such sum and in such form as shall be approved by resolution
of the Council.
(4)
The Chief Financial Officer shall prepare and prescribe uniform forms
of budget requests for the use of all departments and all other spending
agencies, together with appropriate instructions for such use.
(5)
The Chief Financial Officer shall review and analyze all budget requests
for appropriations and make recommendations with respect thereto to
the Business Administrator.
(6)
The Chief Financial Officer shall study the organization and operation
of any and all departments and all other spending agencies for the
purpose of budget analysis.
(7)
The Chief Financial Officer shall prescribe and require each department
and other spending agencies for which Township appropriations are
made to maintain records and produce reports of their respective workload
and performance, expressed in appropriate work units, which may be
prescribed or approved for each of the departments and other spending
agencies by the Chief Financial Officer.
(8)
The Chief Financial Officer shall compile the budget document in
accordance with the policies established by the Mayor, for presentation
by the Mayor to the Council in accordance with the Charter.
(9)
Budget operations. The Chief Financial Officer shall supervise the
administration of each annual budget. Immediately after the budget
has been enacted and after consultation with the head of each department,
the Chief Financial Officer shall establish quarterly or other periodic
allotments of appropriations to each department as the Business Administrator
and Mayor approve. At the beginning of each allotment period, the
amount specified shall become available to each department for obligations
during that period. Such allotments for any department may be modified,
upon request of the head of the department, by the Business Administrator
or by direction of the Mayor. An encumbrance system of account to
control all expenditures within the limits of budget appropriations
and such allotments shall be maintained by the Department of Finance.
(10)
Administration standards. The Chief Financial Officer shall maintain
a continuous administrative review of departmental operating methods,
organization and management. In cooperation with the department heads
and divisions thereof, the Chief Financial Officer shall develop standards
to improve administrative practices and procedures and the management
of the Township government and shall make recommendations of such
standards to the Business Administrator.
(11)
Expenditure control. If at any time during the budget year the Chief
Financial Officer shall ascertain that the available revenue plus
balances for the year will be less than the total appropriations,
he/she shall so advise the Business Administrator, who shall reconsider
the work programs and allotments of the several offices, departments
and agencies. Upon such reconsideration and with the approval of the
Mayor, the Chief Financial Officer shall revise the allotments so
as to forestall, so far as possible, the making of commitments and
expenditures in excess of the revenue to be realized during the fiscal
year.
(12)
Other duties as may be assigned by the Mayor or the Business Administrator.
[Ord. No. 53-2014]
[Ord. No. 53-2014]
A.
Appointment of Treasurer; general authority and responsibility.
B.
Powers and duties of Treasurer. The Township Treasurer shall:
(1)
Maintain the central books of accounts of the Township according
to such forms, standards and procedures as shall be prescribed or
approved by the Chief Financial Officer. Any and all Township officials
shall, upon request of the Treasurer, place at his/her disposal all
records, books, bonds, documents and papers which he/she may deem
necessary to aid him/her in his/her duty of keeping such accounts.
(2)
Enforce a uniform system of accounts for all departments of the Township
prescribed by the Chief Financial Officer.
(3)
Preaudit all payrolls, claims and demands against the Township upon
certification by a department head that the amount is due and unpaid,
according to the records and information of his/her department.
(4)
Require reports of receipts and disbursements from each department
of the Township to be made daily or at such intervals as will most
efficiently protect the Township's interest.
(5)
Maintain a central payroll system and all social security, pension
and insurance records required for municipal personnel.
(6)
Control all expenditures to assure that budget appropriations are
not exceeded; pass upon each proposed expenditure in conformity with
the Charter and ordinances of the Township; and unless the division
head shall certify that there is an unencumbered balance of appropriation
available, no appropriation shall be encumbered and no commitment
or expenditure shall be made.
(7)
Keep records and books of accounts for the exercise of the foregoing
financial budgetary control over each department of the Township,
and keep such accounts as will show the amount of each appropriation,
the accumulative amount paid therefrom and the unpaid obligations
and unencumbered balance thereof.
(8)
Prepare such statistical studies and reports as may be required by
other departments and divisions and by the Mayor.
(9)
Deposit all funds received by the Division of Treasury in such depositories
as may be designated by resolution of the Council. All moneys of the
Township not required for current operations shall be invested pursuant
to law or shall be deposited in interest bearing accounts. All such
interest shall be accounted for in the Township books of account.
(10)
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.
(11)
Receive and safely keep and disburse moneys received and raised for
public schools and keep separate accounts thereof.
(12)
Make disbursement of all Township funds upon warrant of the Treasurer
by an individual warrant or check for each bill, claim, wage, salary
payment as approved by resolution and not otherwise.
[Ord. No. 53-2014]
(13)
Keep a full and systematic account of all cash receipts and disbursements
in proper books, approved by the Chief Financial Officer. At least
once every month and more often if the Council requires, the Treasurer
shall furnish the Council, through the Mayor, with a statement of
all moneys received and expended by him, including school moneys,
subsequent to his/her last report. He/She shall annually, during the
month of January, make a full report to the Council of his/her receipts
and expenditures during the preceding year. He/She shall, whenever
required, lay before the Council, for examination or audit, all books,
papers and vouchers pertaining to his/her office.
(14)
Other duties as may be assigned by the Mayor or Business Administrator.
C.
Control over commitments and disbursements of all funds.
(1)
No department, office or agency of the Township shall expend or commit
any funds of the Township unless the Treasurer shall first certify
that there is an unencumbered balance of appropriation and funds available
for the purpose.
(2)
Prior to the payment of any bill, claim or demand against the Township,
a department head shall certify that the materials, supplies or equipment
have been received according to a purchase order system or that the
work, labor or services shall have been rendered according to order
or contract.
(3)
Disbursements in the payment of bills, claims or demands shall be
made by the Treasurer upon preaudit and warrant and approved by the
Chief Financial Officer. Every warrant shall be payable to the order
of the person entitled to receive it and shall specify the purpose
for which it is drawn and the account of appropriation to which it
is chargeable. Each warrant or check shall bear the signature of the
Mayor and the Treasurer; in lieu thereof, facsimile signatures may
be used which are affixed to checks by mechanical method through the
use of a check-signer machine, provided that the signature of one
of the aforementioned officers may be subscribed in his/her own handwriting.
(4)
Disbursements in the payment of payroll checks may be signed by the
use of facsimile signatures which are affixed to checks by a mechanical
method through the use of a check-signer machine.
[Ord. No. 53-2014]
A.
Tax Collector. The head of the Division of Revenue Collection shall
be the Tax Collector of the Township, appointed by the Township Council
for a term of four years, and shall be qualified by certification
as provided in N.J.S.A. 40A:9-145.2 et seq. He/She shall receive such
compensation as shall be fixed by law or collective bargaining agreement.
He/She may be assisted by an assistant, responsible through the Tax
Collector for the receipt of all revenues as the Township Cashier.
[Ord. No. 53-2014]
B.
Functions, powers and duties of Division. The Division of Revenue
Collection shall:
(1)
Receive and collect all current and delinquent real and personal
property taxes and charges; receive penalties and interest pursuant
to law; and account for all collections in such form and manner and
at such times as may be prescribed or approved by the Chief Financial
Officer.
(2)
Make or cause to be made and certify searches for taxes and other
liens on real property in the Township as may be authorized by law,
and charge and collect for the use of the Township the fee required
pursuant to law for any such search.
(3)
Perform the functions of a collector of taxes under general law,
including without limitation thereto the preparation and mailing of
tax bills and the maintenance of tax accounting records in such manner
as may be prescribed or approved by the Chief Financial Officer; and
assist the Department of Assessments in the preparation of the annual
tax list and duplicate.
(4)
Deposit daily, to the credit of the Township, all moneys received,
in one or more depositories selected by the Council; maintain full
and complete records and accounts of all sums collected and received
according to such procedure and systems as may be prescribed or approved
by the Chief Financial Officer; and make such periodic reports and
accountings of the funds of the Township collected, received and deposited
as may be required, which reports and accountings shall be filed as
a public record with the Township Clerk.
(5)
Compute and record water and sewer charges, if any, to consumer accounts
from meter readings and other information furnished by the Division
of Water and the Division of Sewers of the Department of Public Works
according to the rate duly established pursuant to the Charter and
ordinance.
(6)
Render bills for water, sewer and miscellaneous charges to consumers;
receive payments on account thereof; collect delinquent accounts and
report the names of delinquent accounts which are more than six months
past due to the Chief Financial Officer.
(7)
Maintain books and records to record all charges, payments, credits
and delinquencies in water, sewer and miscellaneous accounts.
(8)
Be responsible for the management and sale of all Township-owned
property acquired by foreclosure or otherwise for nonpayment of taxes,
as well as the sale of real property of the Township no longer needed
for public purposes; and also be responsible for the sale of any and
all tax sale certificates covering properties which it is determined
not to acquire through foreclosure or otherwise. All of the said sales
of both tax sale certificates and real property shall be conducted,
in accordance with general law and ordinances, under the supervision
of the supervisor of this Division and in accordance with the terms
and conditions prescribed by the Council for any specific sale.
(9)
Collect permit and license fees payable to the various departments
and officers of the Township and collect fees payable to the various
boards and agencies of the Township.
(10)
Perform other duties as may be assigned by the Mayor or the Business
Administrator.
