There shall be a Department of Finance, the
head of which shall be Director of Finance. The Director of Finance
shall serve as the Township's Chief Financial Officer.
[1]
Editor's Note: Former Subsection 2-6.1.1,
Director of Finance
[Ord. #738], which immediately followed this
subsection, was repealed by Ord. #1313, 6-23-1998.
[Ord. #738; Ord. #1313, 6-23-1998, amended;
Ord. #1935, 2-13-2007, amended]
There shall be four divisions of the Department
of Finance: Financial Services, Tax Collection, Assessment and Purchasing.
The manager of each division shall report to the Director of Finance/Chief
Financial Officer.
[Ord. #882, § 1; Ord. #1313, 6-23-1998, amended; Ord. #1935, 2-13-2007, amended][1]
There shall be a Director of Finance/Chief Financial
Officer of the Township appointed by the Township Committee in accordance
with the provisions set forth in N.J.S.A. 40A:9-140.8. The Chief Financial
Officer may, but need not, be a person who is also employed by the
Township in another capacity.
[1]
Editor's Note: Former Subsection 2-6.1A, Chief
Financial Officer
[Ord. #882, § 1], and former Subsection
2-6.1A.1, Duties of the Chief Financial Officer
[Ord. #882, § 1], which previously
followed this subsection, were repealed by Ord. #1313, 6-23-1998.
[Ord. #738, Ord. #1313, 6-23-1998, amended;
Ord. #1935, 2-13-2007, amended]
The Director of Finance/Chief Financial Officer
shall:
a.
Develop, organize, implement and direct the activities,
policies and procedures of the Department of Finance and any other
financial functions which the Township Administrator may deem appropriate.
b.
Manage the development and maintenance of all accounting
and financial records, systems and reporting.
c.
Develop budget processes and flows; review proposed
departmental operating and capital budgets; assist Administration
in preparing budget recommendations; and coordinate approval process
with the state.
d.
Attend and participate in Township Committee meetings
relative to financial and budgetary matters; present updates on financial
condition; and communicate financial policy recommendations.
e.
Assess investment options and policies; authorize
investment vehicles; and oversee receipt and investment of all revenues.
f.
Coordinate efforts of Administration, department heads,
Attorney and Bond Counsel in the development and management of the
capital plan and financing alternatives; develop and implement debt
plan; and coordinate communication and reporting to rating agencies.
g.
Establish goals and objectives for self and department;
coordinate goal setting of finance divisions; communicate and implement
goals of Administration pertaining to financial operations.
h.
Assess work flows; and coordinate staff efforts in
identifying areas of improvement, efficiency measures and cost reductions.
i.
Evaluate employee performance; conduct regular appraisal
and feedback sessions; and recommend areas for improvement.
[Ord. #882, § 1; Ord. #1313, 6-23-1998, amended; Ord. #1935, 2-13-2007, amended]
Compensation for the Director of Finance/Chief
Financial Officer shall be established by ordinance.
[Ord. 8-20-1968; Ord. #738; Ord. #1313, 6-23-1998, amended; Ord. #1935, 2-13-2007, amended]
There may be a Treasurer or Supervisor of Treasury
Services of the Township appointed by the Township Committee. The
Treasurer is subject to N.J.S.A. 40A9-152 and 152.1. The Treasurer
or Supervisor of Treasury Services shall be responsible for managing
the Financial Services Division of the Finance Department.
[Ord. 8-20-1968; Ord. #738; Ord. #1313, 6-23-1998, amended; Ord. #1935, 2-13-2007, amended]
The Treasurer or Supervisor of Treasury Services
shall report to the Director of Finance/Chief Financial Officer and
shall:
a.
Manage all processes and work flows involved in the
accurate and timely disbursing of funds through payroll and accounts
payable.
b.
Manage all processes and work flows involved in the
receiving of funds, cash flow and the transferring of funds.
c.
Maintain bank reconciliations, books of original entry
and general ledgers; prepare financial reports on budgetary and nonbudgetary
financial activities; prepare or supervise federal and state reporting;
and prepare and monitor division budget.
d.
Serve as certifying officer for pension plans; courteously
and effectively respond to inquiries from employees, departments and
vendors regarding budgetary, payroll and disbursements; and take appropriate
actions as required.
e.
Assess work flows; and identify areas of improvement,
efficiency measures and cost reductions.
f.
Evaluate employee performance; establish goals and
objectives for self and supporting staff; conduct regular appraisal
and feedback sessions; and recommend areas for improvement.
[Ord. #24, §§ 1, 2; Ord. #212;
Ord. #738; Ord. #1219; Ord. #1313, 6-23-1998, amended; Ord. #1935, 2-13-2007, amended; Ord. #2399, 8-14-2018, amended]
All claims, debts and charges against the Township,
other than on the payroll account, shall be presented to the Township
Treasurer or Supervisor of Treasury Services on the form or voucher
approved by the Township Committee and shall be certified by the person
furnishing the services or materials as to the correctness thereof
when required by N.J.S.A. 40A:5-16a and N.J.A.C. 5:30-9A and 5:31-4.1.
In any case so deemed advisable, the Township Committee may require
oath or affirmation in addition to the certification. Thereupon, the
Township Treasurer or Supervisor of Treasury Services shall view each
voucher and allocate it or the separate items thereof to the proper
budgetary or other accounts and shall promptly present the same to
the Township Committee. Each voucher shall also be signed by the official
or employee who has knowledge of or who authorized the work, services
or materials, attesting to it. Each member of the Township Committee
will be presented with a detailed list of all expenditures for audit
and have the original vouchers available for perusal. Those Township
Committee members in attendance at the meeting shall, if the same
is correct, attest thereto by their signatures on the bill list summary
and refer it to the Township Committee for action and roll call vote.
If the chairman of the subcommittee having charge of the subject matter
of a claim or debt disapproves payment of such claim or debt, it shall
be approved by the Township Committee only after a separate roll call
on motion concerned solely with such claim or debt. After majority
approval on roll call vote, debts, claims and charges shall be paid
by warrant, check, or electronic payment method as hereinafter provided
in accordance with all Township policies and procedures. All claims,
debts and charges shall be set forth in the minutes of the meeting
where considered with the action taken.
[Ord. #24, § 3; Ord. #738; Ord.
#1313, 6-23-1998, amended; Ord. #1935, 2-13-2007, amended]
There is hereby established a payroll account
for the payment of salaries and compensation for officers and employees
of the Township. The Treasurer or Supervisor of Treasury Services
shall present monthly to the Township Committee for approval warrants
drawn to the order of the Township of Bernards payroll accounts in
the following manner:
a.
In advance for all officers and employees whose salaries
are on an annual basis, when such salaries are due and payable, prior
to the next regular meeting of the Township Committee; in advance
for all officers whose compensation is on a per diem basis upon presentation
thereof by such officer; and in advance for all employees whose compensation
is on an hourly basis after approval by the Mayor and certified to
the Treasurer or Supervisor of Treasury Services.
b.
The payroll account hereby established shall be opened with such bank as the Township Committee shall designate at the first meeting of the Township Committee in January of each year. Hereafter there shall be approved an account to be designated "Bernards Township Payroll Account," and from time to time the Treasurer or Supervisor of Treasury Services, upon receipt of a warrant for the amount due such payroll account, shall deposit the same to the credit of the Township payroll account, charging the appropriate budgetary accounts therewith. The Treasurer or Supervisor of Treasury Services shall thereafter make payment against the payroll account to the officers and employees entitled to payment. At the first regular meeting of the month of the Township Committee, the Treasurer or Supervisor of Treasury Services shall submit for approval or ratification, as the case may be, the necessary payrolls for the amounts due the several officers and employees for their compensation. The payrolls shall be considered by the Township Committee in due course and approved if found correct. In the case of any error or adjustment in the payrolls, the Treasurer or Supervisor of Treasury Services shall make the proper correction and an appropriate record thereof shall be made in the Treasurer or Supervisor of Treasury Services' records and in the minutes of the Township Committee. Warrants may be drawn in favor of the payroll account in a manner provided by Subsection 2-6.3.3 upon due notice that the appropriate payrolls have been compiled and approved in the manner specified in this section. The form of such payroll and certification shall be as approved by the Township Committee.
[Ord. #2399, 8-14-2018, amended]
[Ord. #24, § 4; Ord. #738; Ord.
#1313, 6-23-1998, amended; Ord. #1935, 2-13-2007, amended; Ord. #2399, 8-14-2018,
amended]
All warrants for the payment of any claim, debt
or charge against the Township of Bernards, excluding those in favor
of the Bernards Township payroll account, shall be signed by the Mayor
or, in case of his absence or disability, by the member of the Township
Committee acting as Mayor, and be countersigned by the Township Treasurer
or Supervisor of Treasury Services or, in case of his absence or disability,
by the person so designated to act in his place and stead by the Township
Committee. When payment is made by an electronic method, such payment
shall require two-step verification prior to the transfer of funds.
The electronic payment method shall require separate initiation and
authorization roles and be password protected and/or subject to the
security controls appropriate to the electronic payment method technology.
The initiation and authorization roles shall be segregated by the
Director of Finance/Chief Financial Officer in accordance with all
Township policies and procedures.
[Ord. 8-20-1968; Ord. #540, § 1;
Ord. #738; Ord. #1313, 6-23-1998, amended; Ord. #1935, 2-13-2007, amended]
a.
There shall be a Municipal Tax Collector, appointed
by the Township Committee with consideration to the recommendation
by the Director of Finance/Chief Financial Officer, in accordance
with the provisions of N.J.S.A. 40A:9-141. The Tax Collector will
be responsible for managing the tax collection division of the Finance
Department.
b.
The Tax Collector shall report to the Director of
Finance/Chief Financial Officer and shall:
1.
Manage all processes and work flows involved in accurately
billing and promptly collecting real property taxes and sewer payments.
2.
Initiate and implement policies and procedures to
enforce billing and payment regulations.
3.
Maintain tax title lien and foreclosure property ledgers;
prepare financial reports on billing and collection activities; and
prepare and monitor division budget.
4.
Serve as tax search officer; courteously and effectively
respond to inquiries and complaints from the public regarding tax
and sewer matters; and take appropriate action as required.
5.
Continually assess work flows; and identify areas
of improvement, efficiency measures and cost reductions.
6.
Evaluate employee performance; establish goals and
objectives for self and supporting staff; conduct regular appraisal
and feedback sessions; and recommend areas for improvement.
[Ord. #62, §§ 4, 5 & 6;
Ord. #738; Ord. #1313, 6-23-1998, amended; Ord. #1935, 2-13-2007, amended]
There shall be a Deputy Tax Collector appointed
by the Township Committee for a term of one year from January 1 in
the year in which his appointment is made until December 31 of such
year. The Deputy Tax Collector shall assist and be under the direction
of the Tax Collector in the performance of his duties and shall perform
such other duties as the Township Committee may prescribe. In the
temporary absence or disability of the Tax Collector, the Deputy Tax
Collector shall perform the duties of Tax Collector.
[Ord. 8-20-1968; Ord. #386, § 1;
Ord. #738; Ord. #1313, 6-23-1998, amended; Ord. #1935, 2-13-2007, amended]
a.
There shall be a Municipal Tax Assessor, appointed
by the Township Committee with consideration to the recommendation
by the Director of Finance/Chief Financial Officer, in accordance
with the provisions of N.J.S.A. 40A:9-146 et seq. and 54:1-35.31.
The Assessor will be responsible for managing the Assessment Division
of the Finance Department.
b.
The Tax Assessor shall report to the Director of Finance/Chief
Financial Officer and shall:
1.
Plan, organize, direct and participate in the work
of all staff in the annual assessment of real property in the Township.
2.
Plan and develop procedures for commercial and industrial
appraisals.
3.
Make final reviews and approve major technical decisions
of subordinates.
4.
Review complaints concerning assessments and plan
and organize hearings on reassessments; and meet with taxpayers.
5.
Supervise the preparation, installation and maintenance
of property tax records and maps.
6.
Prepare professional appraisals and testimony relative
to value on tax appeals filed at the County Tax Board and New Jersey
Tax Court unless retention of a real estate appraisal expert is authorized
for any particular tax appeal by the Township Committee.
7.
Prepare division budget and monitor expenditures.
8.
Evaluate employee performance; and establish goals
and objectives for self and supporting staff.
9.
Conduct residential studies and analysis for annual
reassessment of all properties.
10.
Maintain data base from C91s annually submitted with
rental histories for use in annual reassessment commercial and industrial
properties.
11.
Develop annually CAP rates for different commercial
property types as well as appropriate rents for calculation of new
values.
12.
Prepare reports and documentation regarding program,
statistical studies, forecasting, etc.
13.
Review residential values established by Field Inspector/Technical
Support/finalization of values on residential properties jointly.
14.
Review of Field Inspector/Technical support persons'
appraisal.
[Ord. #798; Ord. #1313, 6-23-1998, amended;
Ord. #1935, 2-13-2007, amended]
There shall be a purchasing agent of the Township
appointed by the Township Committee upon recommendation of the Director
of Finance/Chief Financial Officer. The Purchasing Agent will be responsible
for managing the Purchasing Division of the Finance Department and
shall:
a.
Manage all processes and work flows involved in purchasing
goods and services in an efficient and effective manner.
b.
Initiate and implement policies and procedures to
enforce municipal, state and federal purchasing regulations.
c.
Maintain purchasing records, bid files and fixed asset
inventory; maintain and program telephone systems as required; and
prepare and monitor division budget.
d.
Continually assess work flows; and identify areas
of improvement, efficiency measures and cost reductions.
e.
Evaluate employee performances; establish goals and
objectives for self and supporting staff; conduct regular appraisal
and feedback sessions; and recommend areas for improvement.
f.
Determine method of purchase for goods and services;
receive quotes; prepare bid packages and specifications; and assist
in the evaluation and recommendation of bids.
g.
Dispose of obsolete and/or surplus personal property
in accordance with state law.
