[Amended 2-14-1989 by Ord. No. 89-005; 6-13-1989 by Ord. No.
89-031]
There shall be a Department of Finance, the head of which shall be the Finance Director and Chief Financial Officer. The Finance Director may also serve as the City Treasurer. Prior to appointment, the Finance Director and Chief Financial Officer shall be qualified by training and have at least four years' experience in a responsible position in state, municipal, corporate finance or public accounting or shall be a certified public accountant. Commencing January 1, 1991, no person shall be appointed or reappointed as Finance Director and Chief Financial Officer unless that person holds a municipal finance officer certificate issued pursuant to N.J.S.A. 40A:9-140.1 et seq. (P.L. 1988, c. 110). In the event of a vacancy in this office, pursuant to P.L. 1988, c. 110, a person who is otherwise qualified to serve as Finance Director and Chief Financial Officer who also does not hold a municipal finance officers certificate may nonetheless hold the position of Temporary Finance Director and Temporary Chief Financial Officer for a period not to exceed one year and commencing on the date of the vacancy. The person holding the position of Temporary Finance Director and Temporary Chief Finance Officer may nonetheless be reappointed following the termination of initial temporary appointment for an additional one-year period. However, all such temporary and interim appointments shall be subject to the provisions of §§ 5-8 and 5-9 of this chapter.
The Finance Director, subject to the direction
and supervision of the Mayor, shall:
B.
Account for and preaudit and control all City revenues
and expenditures.
C.
Prescribe, install and enforce a uniform system of
accounts, including forms, standards and procedures for the use of
all departments of the City government and of all agencies expending
City funds.
D.
Be responsible for the safety and investment of the
City's funds; the management of the City's debt; the development of
financial policies for recommendations to the Mayor; and the safeguarding
of the City's financial interests to the fullest extent.
E.
Be the custodian of City funds.
F.
Be the custodian of school funds.
G.
Perform the duties of City Treasurer with no additional
compensation.
The Department of Finance shall consist of the
following Divisions:
A.
Within the Department of Finance, there shall be a
Treasury Division, the head of which shall be known as the "City Treasurer."
The Finance Director shall act as City Treasurer.
B.
The Treasurer shall receive daily all moneys/receipt
of moneys processed by the Revenue Collection Division from any source
and shall make daily deposits of such moneys in such banks and institutions
as may be designated by the Council. He shall be required to make
specific reports daily to the Business Administrator and Mayor concerning
all receipts and deposits and of all moneys withdrawn from the City's
accounts. Similar reports shall be made to each regular meeting of
the Council, as of the close of business on the Friday next preceding
each such meeting.[1]
C.
All payments and withdrawals from City bank and institutional
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 finance director is required to draw checks or instruments
of withdrawal and the appropriation or fund to which they are chargeable.
[Amended 2-23-1993 by Ord. No. 93-004; 7-27-1993 by Ord. No.
93-023]
A.
Within the Department of Finance, there shall be an
Accounts and Control Division, the head of which shall be known as
the "Comptroller."
B.
Under the direction and supervision of the Comptroller,
the Division shall:
(1)
Establish, maintain and operate the City's central
bookkeeping and accounting records according to sound accounting principles
and in accordance with the requirements of the Director of the State
Division of Local Government Services.
(2)
Audit all receipts and disbursements of the City government
and of each of its departments and preaudit all bills, claims and
demands against the City, including payrolls, and require each department
director to certify that any materials, supplies or equipment have
been received and accepted as specified and that the services have
been duly rendered.
(3)
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.
(4)
Review each proposed expenditure and commitment to
be made on behalf of any department for conformity with state law,
the charter and ordinances of the City, and authorize only such expenditures
and commitments as conform to all the requirements of this chapter.
(5)
Assist the Finance Director in preparing a monthly
report of expenditures, balances and status of department budgets
for submission to the Business Administrator, Mayor and Council.
(6)
Assist the Finance Director in preparing within 90
days of the close of each fiscal year a statement as of the end of
that year, showing the balances in all funds of the City, the amounts
of the City's known liabilities and such other information as is necessary
to furnish a true picture of the City's financial condition, for submission
to the Business Administrator, Mayor and Council.
(7)
Perform all other duties as set forth in the State
of New Jersey Department of Personnel County and Municipal Government
Services Descriptions and Specifications.
A.
Within the Department of Finance, there shall be an
Assessments Division, the head of which shall be the Chief Assessor.
The Division shall consist of such personnel as may be authorized
by ordinance.
B.
The Chief Assessor shall:
(1)
Value all real and personal property in the City for
the purpose of assessment and taxation in accordance with general
law and the ordinances of the City and exercise all the powers of
a municipal assessor pursuant to law.
(2)
Prepare the tax list and duplicate as required by
law and maintain adequate assessment records of each and every parcel
of real and personal property assessed.
(3)
Have custody of and maintain an up-to-date Tax Map
and provide for the recording thereof of all changes in ownership
or character of the real property assessed.
(4)
Make all special assessments of benefits for local
improvements.
(5)
Be responsible for all appraisals of property for
any City purpose, provided that he may, with the approval of the Mayor
and within the limits of available appropriations, retain outside
experts for appraisers whenever the public interest requires.
A.
Within the Department of Finance, there shall be a
Licensing Division, the head of which shall be known as the "Licensing
Director."
B.
The Division shall administer and be responsible for
the issuance of licenses and permits and collection of fees therefor,
except as otherwise provided by ordinance or law.
A.
Within the Department of Finance, there shall be a
Revenue Collections Division, the head of which shall be known as
the "Revenue Collections Director."
B.
The Division shall be responsible for:
(1)
The receipt and collection of all taxes and other
moneys due the City, including receipt of all funds collected by other
agencies of the City government.
(2)
The preparation of all bills for property and other
taxes as stipulated by City ordinances.
(3)
The issuance of official receipts for all moneys collected
from whatever source.
C.
The Revenue Collections Division shall have the authority
to assign its employees to any department, department division, board
or commission which receives money due the City with regularity and
in such volume as to warrant such assignment, in the opinion of the
Finance Director.
D.
The positions within the Department of Finance, Revenue
Collections Division, shall be as set forth in Appendix A, Active
Titles in Local Government, included at the end of this chapter.
[Added 6-9-1993 by Ord. No. 93-016;
amended 12-19-1995 by Ord. No.
95-068]
E.
A fee of $5 shall be charged for each handwritten
duplicate of tax and sewer bills.
[Added 9-28-1993 by Ord. No. 93-033;
amended 10-11-2016 by Ord. No.
16-065]
[Added 12-19-1995 by Ord.
No. 95-068]
[Added 12-19-1995 by Ord.
No. 95-068]
A.
Within the Department of Finance, there shall be an
Internal Audit Division, the head of which shall be known as the "Chief
Internal Auditor."
B.
Under the direction of the Chief Internal Auditor,
the Division shall be responsible for:
(1)
The performance of internal audits of operations for
operations for all departments of the City government and of all statutory
agencies expending City funds.
(2)
The annual examination of supporting documentation
of all recipients of moneys provided by the City of Paterson through
federal and state grant programs.
(3)
The performance of special internal audit projects
as assigned by the Director of Finance.
(4)
The audit of petty cash funds established by City
Council resolution.
(5)
Review of the annual independent audits as required
by abatement agreements.
[Added 12-19-1995 by Ord.
No. 95-068]
A.
Within the Department of Finance, there shall be an
Ambulance and Abatement Billing Division, the head of which shall
be known as the "Director of Ambulance and Abatement Billing."
B.
Under the direction of the Ambulance and Abatement
Billing Director, the Division shall be responsible for:
(1)
The preparation and mailing of all bills for the ambulance
service provided by Division of Fire, EMTs, including self-pays, Medicare
and Medicaid.
(2)
The receipt and recording of all ambulance payments
received.
(3)
Monitoring ambulance receivable balances and preparing
delinquent notices.
(4)
The preparation of all bills for tax abate properties.
(5)
The receipt and collection of all revenues generated
from tax-abated properties for which an abatement agreement exists.
(6)
The posting of revenues received from tax-abated properties
to the property owner's receivable ledger file.
A.
All checks drawn on City bank and savings funds shall
be signed by the Mayor and by the Finance Director or one of his duly
authorized designees, who shall be appointed by the Director with
the approval of the Mayor. Said appointment and approval thereof shall
be in written form prescribed by the Corporation Counsel and shall
be filed in the office of the City Clerk. Said designees or any of
them may be removed in the same manner as they are designated.
B.
Whenever the Finance Director deems it advisable to
transfer moneys from one legal depository of the City to another,
the check shall be signed by him and made payable to the City, to
be endorsed by the Finance Director for transfer deposit only.
