Township of Bridgewater, NJ Department of Finance

§ 4-34 Department established; head.

There shall be a Department of Finance, the head of which shall be the Director of Finance. The Director may also be one of the division heads within the Finance Department.

§ 4-35 Responsibility of Director.

The Director shall be responsible for setting up and supervising all financial systems, supervising the assessment of properties, collection of revenues and reconciliation of bank accounts.

§ 4-35.1 Chief Financial Officer.

[Added 2-23-1989 by Ord. No. 89-3]

There is hereby established by the governing body of the Township of Bridgewater the position of Chief Financial Officer, who shall be under the general supervision of the chief executive and under the specific direction of the chief executive.

§ 4-35.2 Powers and duties of Chief Financial Officer.

[Added 2-23-1989 by Ord. No. 89-3]

The Chief Financial Officer shall have responsibility for the fiscal records of the Township of Bridgewater as well as:

Preparing and signing all federal and State of New Jersey returns, statements and reports requiring the Signature of the Chief Financial Officer of the Township.

Advising and assisting the Mayor and Council in regard to developing fiscal plans and forecasts for the Township.

Providing financial assistance to all boards, commissions and departments of the Township.

Conducting continuous studies and collecting data to serve as a basis for future financial recommendations.

§ 4-36 Departmental divisions.

The Department shall consist of a Division of Treasury, Division of Revenue Collections and Division of Tax Assessment.

§ 4-37 Division of Treasury.

There shall be a Division of Treasury, the head of which shall be the Township Treasurer.

§ 4-38 Qualifications of Treasurer.

The Township Treasurer shall have either a B.A. or B.S. degree in business administration or a field related to his function from a recognized college or university and have a minimum of three years' experience in governmental accounting and financial control.

§ 4-39 Powers and duties of Treasurer.

The Township Treasurer shall have and may exercise all of the functions, powers and duties vested by ordinance in the office known as the Township Treasurer.

§ 4-40 Municipal funds.

The Township Treasurer 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 shall daily deposit all funds received by him in such depositories as may be designated by resolution of the Council or, if no such resolution may be adopted, by 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. He shall establish as soon as practical a central cashier's office at a place designated by him and prescribe the necessary rules for operation thereof to ensure the central collection of all deposits, fees and charges collected from the general public where such deposits, fees and charges are required by Township ordinance.

§ 4-41 Investments.

The Township Treasurer shall have custody of all investments and invested funds of the Township government or m possession of the Township in a fiduciary capacity, except as otherwise provided by law, and shall have the safekeeping of all bonds and notes of the Township and the receipt and delivery of Township bonds and notes of the Township and the receipt and delivery of Township bonds and notes for transfer, registration or exchange.

§ 4-42 Bills and claims.

The Township Treasurer shall make all necessary disbursements from the Township treasury by warrant-check, signed by the Treasurer and countersigned by the Mayor or Business Administrator.

Following the 28th day of each month and at least two business days before the first monthly Council meeting, the Township Treasurer shall file with the Township Clerk a certified list of bills, claims and payrolls which have been paid during the course of the previous month and which have not been included on any such list previously filed. The Township Clerk shall make available in her office a list of bills paid.

[Amended 12-15-1975 by Ord. No. 75-24; 6-16-1976 by Ord. No. 76-18]

No bill or claim shall be paid unless it contains 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.

§ 4-43 Division of Revenue Collections.

There shall be a Division of Revenue Collections, the head of which shall be the Township Tax Collector. His compensation shall be such sum annually as provided by ordinance.

§ 4-44 Qualifications of Tax Collector.

The Township Tax Collector shall have a bachelor's degree in a field related to the function from a recognized college or university and/or have a minimum of three years experience in municipal tax collection.

All rights of tenure, seniority and compensation enjoyed and accrued by the present Tax Collector shall not be destroyed or diminished by the enactment of this chapter.

§ 4-45 Powers and duties of Tax Collector.

The Township Tax Collector shall:

Prepare and mail bills and maintain tax account records in such manner as may be prescribed by statute.

Receive and collect all property taxes, sewer charges, local improvement fees and receive penalties and interest pursuant to law, and account for such collections in such form and manner as may be prescribed by statute.

Make or cause to be made and certify searches for tax and other liens on all real property in the Township as may be authorized by law, and charge and collect for the use of the Township the fee required by law for any such search.

§ 4-46 Division of Tax Assessment.

There shall be a Division of Tax Assessment, the head of which shall be the Township Tax Assessor. His compensation shall be such sum annually as provided by ordinance.

§ 4-47 Qualifications of Tax Assessor.

The Township Tax Assessor shall be qualified as provided by law and shall be appointed upon terms and conditions as are from time to time provided by ordinance.

§ 4-48 Powers and duties of Tax Assessor.

The Township Tax Assessor shall:

Have, perform and discharge all of the functions, powers and duties prescribed by law for a Township assessor.

Maintain adequate assessment records for each separate parcel of real property assessed or exempted, and maintain such files, records and procedures as may be required for the evaluation and assessment of property pursuant to law.

Maintain current Tax Map of the Township as a public record 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 Township of Bridgewater Code.