Township of Medford, NJ Article IX Department of Finance

§ 5-68 Department generally.

There shall be a Department of Finance, the head of which shall be the Director of Finance and in which said Department there shall be a Division of Treasurer and Purchasing, a Division of Tax Collection and a Division of Tax Assessments.

§ 5-69 Division of Treasurer and Purchasing.

A. The Director of Finance may be the Manager or shall be appointed by the Manager for an indefinite term, subject to suspension or removal by the Manager, and shall receive such compensation as shall be fixed from time to time by a General Salary Ordinance.[1] He or she shall be qualified by training and experience in office management, municipal budgeting, accounting and finance. The Director of Finance or the certified Chief Financial Officer, at the discretion of the Township Manager, appointed in accordance with N.J.S.A. 40A:9-140.1 et seq. shall supervise the work of the Department and its divisions; be responsible for the accounting, preauditing, control, receipts, custody and disbursements of Township revenues and expenditures for all fiscal matters and financial policies of the municipality; serve when necessary and without additional compensation as Acting Township Tax Assessor, Acting Township Tax Collector, Acting Township Treasurer, Acting Township Purchasing Agent, Personnel Officer and Acting Township Clerk. He shall supervise the activities of the Department generally and the Division of Treasurer and Purchasing specifically, by performing the following functions:

[Amended 12-17-1990 by Ord. No. 1990-3]

(1) Developing, maintaining and enforcing a uniform system of accounts, including forms, standards and procedures, for all departments of the municipal government. Any uniform system of accounts shall include appropriate provisions for such records and reports as may be prescribed or approved by the Manager for the determination of the cost of performance of each functional program or activity, measured in such work units as may be appropriate thereto, and for such data, records and reports as may be prescribed or approved by the Manager for the preparation and execution of a budget for the expenditure of public funds for capital purposes to give effect to general improvement programs.

(2) Maintaining and operating the Township'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.

(3) Auditing all receipts and disbursements of the municipal government and of each of its departments and preauditing all bills, claims and demands against the Township, including payrolls, and requiring each department head to certify that the materials, supplies or equipment have been received and accepted as specified and that the services have been duly rendered.

(4) Controlling all expenditures to assure that budget appropriations are not exceeded and maintaining such books and records as may be required for the proper exercise of such budgetary control.

(5) Administering the central purchasing system and being the Township Purchasing Agent. All purchases of supplies, materials, equipment and contractual services (except professional services, contractual services unique in nature and not subject to competitive bidding and contracts awarded by resolution or motion of Council) shall be made through and by the Township Purchasing Agent, who, where possible, shall combine the requests and purchase the same in bulk quantities. The Township Purchasing Agent shall have, perform and discharge all the functions, powers and duties prescribed for purchasing agents by general law, municipal ordinance and any purchasing procedures manual mandated by the Division of Local Government.

(6) Maintaining the personnel system as prescribed by the internal procedures, any civil service rules and regulations applicable and the personnel rules and regulations promulgated by the Manager.

(7) Supervising and directing the office of the Township Clerk to exercise and discharge the functions of the Township Clerk as provided by the statutes, the Charter and this chapter governing the operations of the Township Clerk's office.

(8) Keeping and maintaining books and records of all financial transactions of the Township in accordance with the standards and requirements of the Division of Local Government in the Department of the Treasury of the State of New Jersey; keeping and having custody of all public moneys of the Township and making monthly reports to the Manager and Council of all receipts, expenditures, commitments and unexpended appropriations; and controlling all expenditures to ensure that budget appropriations are not exceeded.

[1] Editor's Note: The currently effective Salary Ordinance is on file in the office of the Township Clerk.

B. All moneys received from any source by or on behalf of the Township or any department, division, board, office or agency, except as otherwise provided by ordinance or state statute, shall be paid to the Division of Treasurer and Purchasing, who shall within 48 hours of their receipt deposit them to the credit of the Township in the authorized depository of the Township, to the credit of the proper account.

C. No bill or claim shall be paid unless it contains a detailed statement of the items of demand, specifying particularly how the bill or demand is made up, and a certification of the party claiming payment that it is correct; nor shall any bill, claim or demand be paid unless the voucher on which it is presented carries a certification of a department head or of the duly designated representative having personal knowledge of the facts that the goods have been received by or the services rendered to the Township.

D. All bills, claims and demands against the Township shall be deemed approved or disapproved by the Council in accordance with the action of the Director of Administration and Finance. A voucher on a form prescribed by the Director of Administration and Finance shall be presented for each bill, claim or demand and shall be paid only upon the audit, warrant and approval of the Director of Administration and Finance. Disbursement shall be made by a combination warrant-bank check or draft warranted by the Director of Administration and Finance, signed by the Treasurer and countersigned by the Manager or Acting Manager, except that payroll checks may be signed by the Treasurer alone upon voucher and warrant of the Director of Administration and Finance or Manager for a total payroll.

E. The Director of Administration and Finance shall prepare for each regular meeting of the Council a list of all bills, claims and vouchers which have been approved for payment through the close of business of the second day next preceding the meeting and since the last preceding list was compiled. Such list shall be prepared in sufficient quantity for each member of the Council and the Manager, and at least one copy may be filed with the Clerk as a public record open to examination in his office.

F. The Director of Finance and/or Chief Financial Officer may obtain independent legal opinions on uncertain billings and/or payments independent of the Township Attorney subject to notification to the Township Manager and Township Council subject to the purchasing procedures and/or or public contracts law.

[Added 11-12-2013 by Ord. No. 2013-15]

§ 5-70 Division of Tax Collection.

A. The head of the Division of Tax Collection in the Department of Administration and Finance shall be the Tax Collector, who shall be appointed by the Manager for an indefinite term, subject to suspension or removal by the Manager.

B. The Tax Collector shall receive such compensation as shall be fixed from time to time by the General Salary Ordinance.[1] The Tax Collector shall have, perform and discharge all of the functions, powers and duties prescribed for tax collectors by general law and municipal ordinance. The Tax Collector shall receive and collect all moneys assessed or raised by taxes or assessment for any purpose or by other Township ordinance at the direction of the Manager. The Tax Collector shall keep proper records and shall report to the Director of the Department of Administration and Finance, not less than monthly, all receipts and deposits made by him and shall in such report account for all money for which he is responsible.

[1] Editor's Note: The currently effective Salary Ordinance is on file in the office of the Township Clerk.

§ 5-71 Division of Tax Assessment.

A. The head of the Division of Tax Assessment in the Department of Administration and Finance shall be the Township Tax Assessor, who shall be appointed by the Manager for an indefinite term, subject to suspension or removal by the Manager.

B. The Tax Assessor shall receive such compensation as shall be fixed from time to time by a General Salary Ordinance.[1] The Tax Assessor shall have, perform and discharge all the functions, powers and duties prescribed for assessors by general law and municipal ordinance. The Tax Assessor shall maintain a current tax roll of the Township as a public record and cause to be recorded thereon all changes in ownership, block and lot or character of the real estate assessed, employing for those purposes the facilities of other departments as provided by this chapter and as required by the Manager.

[1] Editor's Note: The currently effective Salary Ordinance is on file in the office of the Township Clerk.