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.
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.
[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.
[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:
A. 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.
B. Advising and assisting the Mayor and Council in regard
to developing fiscal plans and forecasts for the Township.
C. Providing financial assistance to all boards, commissions
and departments of the Township.
D. Conducting continuous studies and collecting data
to serve as a basis for future financial recommendations.
The Department shall consist of a Division of
Treasury, Division of Revenue Collections and Division of Tax Assessment.
There shall be a Division of Treasury, the head
of which shall be the Township 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.
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.
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.
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.
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.
The Township Tax Collector shall:
A. Prepare and mail bills and maintain tax account records
in such manner as may be prescribed by statute.
B. 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.
C. 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.
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.
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.
The Township Tax Assessor shall:
A. Have, perform and discharge all of the functions,
powers and duties prescribed by law for a Township assessor.
B. 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.
C. 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.