[Ord. 8-20-1968; Ord. #738; Ord. #1313, 6-23-1998, amended; Ord. #1935, 2-13-2007, amended][1]
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 #738], which immediately followed this subsection, was repealed by Ord.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 #882, § 1], which previously followed this subsection, were repealed by Ord.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.