There shall be a Department of Finance, the head of which shall be known
as the "Director of the Department of Finance." The Department, under the
direction and supervision of the Director, shall:
A. Develop, maintain and enforce a uniform system of accounts,
including forms, standards and procedures for all municipal departments and
offices.
B. Maintain and operate the municipality'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
Services.
C. Audit all receipts and disbursements of the municipal
government and each of its departments and offices, preaudit all bills, claims
and demands against the municipality, including payrolls, and require each
department head to certify that materials, supplies or equipment have been
received and accepted as specified and that services have been duly rendered.
D. Control all expenditures to assure that budget appropriations
are not exceeded, and maintain such books and records as may be required for
the proper exercise of such budgetary control, including an encumbrance system
of budget operation.
E. Install, operate and maintain a central payroll system
and all social security, pensions and insurance records for personnel of all
the departments and offices.
F. Operate and maintain the central computerized financial
management system for appropriation and payroll data, cash receipts and disbursements,
general ledger, purchasing systems, cash management and utility billings.
G. Make disbursements of municipal funds upon warrant of
the controller by an individual warrant check for each bill, claim, wage and
salary payment.
H. Have custody of all investments and invested funds of
the municipality or in its possession in a fiduciary capacity, except as otherwise
provided by law, and keep such funds and municipal moneys not required for
current operations safely invested or deposited in interest bearing accounts
as may be approved by the Director and authorized by the governing body by
resolution.
I. Have the safekeeping of all bonds and notes of the municipality
and the receipt and delivery of municipal bonds and notes for transfer, registration
or exchange.
J. Assist in the review and analysis of budget requests
from the various municipal departments and offices and prepare the budget
document in accordance with the requirements of the Director of the State
Division of Local Government Services.
The Director of the Department of Finance shall be the Chief Financial
Officer of the Township of Cedar Grove. The Director shall also occupy the
office of Township Treasurer and Township Controller. The Director shall be
appointed by the Township Manager and shall be subject to his jurisdiction
and control.
Within the Department of Finance, there shall be a Township Tax Collector
who shall be appointed by the Township Manager in accordance with applicable
general law and shall be subject to his jurisdiction and control. Nothing
herein shall prohibit the appointment of the Director of the Department of
Finance to the position of Township Tax Collector.
The Director shall have and perform all the powers, duties and functions
now or hereinafter vested in or conferred upon the Township Treasurer, Township
Controller and Chief Financial Officer by the Optional Municipal Charter Law, applicable general law and other ordinances of the Township.
Under the supervision of the Director of Finance, the Township Tax Collector
shall perform the functions of a collector of taxes under general law including,
but without limitation thereto, the following:
A. Perform the preparation and mailing of tax bills, enforcement
of tax collections by tax sales and otherwise, and the maintenance of tax
accounting records in such manner as may be prescribed or approved pursuant
to general law.
B. Receive and collect all current and delinquent real and
personal property taxes, and charge and receive penalties and interest pursuant
to law.
C. Make or cause to be made and certify searches for tax
and other liens on real property as may be authorized by law, and charge and
collect for the use of the municipality the fee required pursuant to law for
any such search. The governing body may appoint or designate one of the municipal
employees within the Department as official tax searcher to perform these
functions without additional compensation.
D. Bill, receive and collect water and sewer accounts as
determined from water meter readings or flat rate pursuant to ordinance.
E. Receive funds entrusted to it or under the control of
any municipal department or office, and deposit all funds received by it in
depositories authorized by the governing body by resolution.