There shall be a Division of Finance, the head
of which shall be the Chief Financial Officer. His or her compensation
shall be upon the terms and provisions of the Salary Ordinance of
the Township.
The Chief Financial Officer shall have and may
exercise all of the functions, powers and duties vested by ordinance
in the office known as the "Division of Finance," and perform such
other duties and responsibilities as the Mayor or Business Administrator
may designate.
The Chief Financial Officer shall have custody
of all funds belonging to or under the control of the Township or
any department, office or agency of the Township government. He or
she shall deposit all funds received by the Chief Financial Officer
on a daily basis in such depositories as may be designated by resolution
of the Council, or, if no such resolution is adopted, by the written
directive of the Mayor. All moneys of the Township not immediately
required for current operations shall be invested pursuant to law
or shall be deposited, so far as practicable, in interest-bearing
accounts. All such interest shall be accounted for in the Township's
books of account.
Before each regular meeting of the Council,
the Chief Financial Officer shall file with the Township Clerk a certified
list of bills, claims and prior payrolls which have been received
as due and payable through the close of business on the day of such
meeting and not included on any such list previously filed. The Township
Clerk shall provide each Councilperson with a copy of such list, and
the Township Clerk shall make available in his or her office a file
of all such bills, vouchers and lists. No bills or claims shall be
paid unless they contain a detailed statement of the items or demands
specifying particularly how the bill or demand is made up and a certification
of the party claiming payment that it is correct.
The procedure as set forth below shall be observed
in the payment of all bills, claims and payroll:
A. Presentation of certified bill. Any person claiming
payment from the municipality shall present a detailed bill of items
or demand to the Township Chief Financial Officer, with the certification
of the party claiming payment that it is correct on a Township voucher
supplied by the Chief Financial Officer's office.
B. Required signature. It shall be the duty of the Chief
Financial Officer to see that the signature of the officer or employee
who has been duly designated by the Township Administrator to certify
that the materials have been received by or the services rendered
to the Township appears on every claim.
C. Determination of availability of funds. Prior to submitting
the claim to the Council for payment, the Chief Financial Officer
shall first determine that there are proper and sufficient funds available
for payment of the claim and that there is legal authority for the
payment. In the event that funds are not available for payment of
the claim, the Chief Financial Officer shall immediately so advise
the Mayor and Council and the Business Administrator in writing.
D. Approvals. Claims shall be presented to the Department
responsible for the receipt of such materials or services, who, if
satisfied the claims are proper, shall approve the same. After such
approval is given, the department head shall return the claims to
the Township Chief Financial Officer, who shall then present these
claims to the Council for formal approval at the next regular meeting
after said claims shall have been made available for review by all
members of the Council. It shall be the duty of the Township Clerk
to record all claims in the official minutes, indicating that the
Council has, by formal action, approved the same, with appropriate
record as to any claims disapproved or rejected.
E. Certification of approval. It shall be the duty of
the Chief Financial Officer, or such other officer designated by the
Mayor or Business Administrator, to certify on said claims that they
have been approved for payment, with the date of approval thereof
noted on the claim.
F. Preparation of checks. The Chief Financial Officer
shall prepare the necessary checks for payment. The checks shall be
signed by the following three individuals: the Mayor, the Township
Clerk and the Chief Financial Officer. After preparing checks for
the payment of the claims, the Chief Financial Officer shall record
them in proper books of account and thereafter mail or otherwise distribute
the checks to the claimants.
G. Payroll procedures shall be as provided in the Salary
Ordinance adopted by Mayor and Council and as provided for in collective
bargaining agreements, where appropriate.
H. Reimbursement and advances for travel expenses. The
following procedure shall be followed with regard to the reimbursement
or advances for travel expenses:
(1) In the case of reimbursement for actual and necessary
traveling expenses, itemized claims supported by receipts, where available,
should be presented in order to obtain reimbursement for expenses
incurred by local officials and employees, when authorized to travel
by the Mayor and Council or the Business Administrator.
(2) The Council may, by resolution, provide for and authorize payment of advances to officers and employees toward their expenses for authorized official travel and expenses. Any such resolution shall provide for the verification and an adjustment of such expenses and advances and the repayment of any excess advance by means of a detailed bill of items or demand and the certification required under §
2-58 hereof. The certification of the officer or employee shall be submitted within 10 days after the completion of the travel for which the advance was made.
I. Adoption of cash management plan and claims payment
procedures.
(1) The Chief Financial Officer shall develop, with the
assistance of the Township Auditor, a cash management plan. This cash
management plan shall be presented to the Council for approval by
resolution. Once approved by the Council, the Chief Financial Officer
shall implement the cash management plan. Every year the Chief Financial
Officer shall review and, where necessary, submit to the Council recommendations
for changes to the cash management plan.
(2) The Chief Financial Officer shall develop claims payment
procedures, which shall include procedures for ordering work and materials
and the encumbrance of funds, and shall present such procedures to
the Council for their adoption by resolution.
There shall be an external Township Auditor
appointed by the Council. Said Auditor and the Township shall enter
into a contract of employment not to exceed one year in duration.
Said contract shall provide for any additional duties and obligations
of the Auditor desired by Council which are not contained in this
chapter, nor required by law, and shall provide for the compensation
to be paid to the Auditor during the term of said contract.