A.
Department established. Under the supervision of the
Township Administrator there shall be a Department of Finance, the
head of which shall be the Director of Finance/Treasurer. The Director
of Finance/Treasurer is the Chief Financial Officer of the Township
of Clinton pursuant to P.L. 1988 c. 110.[1] The Director of Finance/Treasurer shall be qualified in
accordance with state Law and shall be appointed by the Township Administrator
with the advice and consent of Mayor and Council.
[1]
Editor's Note: See N.J.S.A. 40A:9-140.10.
A.
Powers and Duties. Under the Supervision of Township
Administrator, there shall be an Accounts and Control Division, which
shall assist the Director of Finance/ Treasurer in maintaining the
financial records of the Township and shall perform such other duties
as may be assigned.
(1)
Under the supervision of the Director of Finance/Treasurer,
the Division shall:
(a)
Maintain and operate 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.
(b)
Develop, maintain and enforce a uniform system of
accounts, including forms, standards and procedures for all departments
of the municipal government, including but not limited to, an encumbrance
system according to regulations established by the Division of Local
Government Services.
(c)
Have custody of all public moneys of the Township
and provide proper bank accounts to protect and separate funds.
(d)
Control all receipts and disbursements of the municipal
government and of each of its departments and preaudit all bills,
claims and demands against the Township, including payrolls.
(e)
Review fund disbursements so that no municipal funds
shall be disbursed except pursuant to and within the limits of appropriations
made in accordance with the law. All disbursements shall be by bank
check or by draft signed by the Mayor and countersigned by the Director
of Finance/Treasurer.
(f)
In the absence of the Mayor, the Township Administrator
is authorized to sign and in the absence of the Director of Finance/Treasurer
the Municipal Clerk is authorized to sign, in conjunction with the
resolution on file in the Clerk's office.
(g)
Make monthly reports to Council of all receipts, expenditures,
commitments and unencumbered appropriation balances.
(2)
Issuance of checks; monthly summary.
(a)
Prior to the issuance of checks by the Director of
Finance/Treasurer, vouchers shall be approved by the Township Administrator.
Each voucher shall be accompanied by a certification by the department
head whose Department will be charged, that the goods and services
have been received or rendered to the Township.
(b)
The voucher list shall be approved by the majority
of the Township Council at a regular meeting of the Township Council.
(c)
The Director of Finance/Treasurer shall prepare a
monthly statement of expenses, detailed by the chart of accounts that
is used at that time. In the instance of the temporary budget, the
statement shall indicate the temporary budget and any and all expenses
charged against it. Each department, agency or cost center shall receive
a copy of the statement. The Township Administrator, Township Clerk
and the Township Council shall each receive a complete copy of the
monthly report.
(3)
The Director of Finance/Treasurer, in accordance with
the law, is designated to issue and award bonds in accordance with
the terms of advertised public sale. He/she shall report at the next
meeting the principal amount, interest rate, maturities, price and
underwriter. He/she shall supervise receipt, delivery and transfer
of bonds, subject to Local Bond Law (N.J.S.A. 40A:2-1 et seq.).
(4)
The Director of Finance/Treasurer shall receive all
moneys paid to any department of the Township government in the performance
of its duties and shall deposit such moneys in an authorized depository
of the Township within 48 hours of receiving such moneys or on the
first banking day thereafter.
(5)
The Director of Finance/Treasurer shall establish
uniform standards for requisitions.
(6)
The Director of Finance/Treasurer shall arrange for
the conduct of the annual audit by the Township Auditor, and shall
cooperate with the Auditor in the performance of his/her duties in
accordance with State law for municipal audits.
(7)
The Director of Finance/Treasurer shall have custody
of all investments and invested funds of the Township or in its possession
in a fiduciary capacity, except as otherwise provided by law, and
keep such funds and all municipal moneys not required for current
operation safely invested or deposited in interest-bearing accounts
as may be approved by the Council in accordance with law.
(8)
The Director of Finance/Treasurer shall report to
Council at the final regular meeting of each year on amounts committed
for which invoices have not been received and on the purpose for which
such appropriation was made.
(9)
The Township may accept credit card payments for some or all obligations,
as authorized by the Administrator and Director of Finance. The fees
to be paid by the payor shall be 3% of the transaction amount for
the use of Visa, Mastercard and Discover, and 4% of the transaction
amount for the use of American Express.
[Added 3-8-2017 by Ord.
No. 1098-17]
B.
Disbursements.
(1)
Vouchers for salaries and wages shall include reference
to the payee, the amount, the pay period and the account to be charged
and shall be prepared by the Director of Finance/Treasurer.
(2)
The Director of Finance/Treasurer shall ensure that
all discounts offered are noted on the voucher and shall expedite
processing so that discounts will be utilized. The Director of Finance/Treasurer
shall ensure that sales tax exemption certificates are filed where
appropriate.
C.
Finance Committee.
(1)
Within the Department there shall be a Finance Committee
appointed by the Mayor with the advice and consent of Council.
(2)
The Finance Committee shall consist of two Council
members. The Mayor, with the advice and consent of Council, may also
appoint a citizen of the Township who is qualified by training or
experience in financial matters to serve as advisor to the Committee.
The Director of Finance/Treasurer and the Township Administrator shall
also be members of the Finance Committee.
(3)
Powers and duties. The Finance Committee shall be
responsible for the review and recommendation of the annual budget
proposed by the Township Administrator.
A.
Within the Department there shall be an Insurance
Advisor appointed by the Mayor with the advice and consent of Council.
The Insurance Advisor shall not be an agent of any company or companies
providing insurance coverage to the Township during the term of his/her
appointment.
B.
The Insurance Advisor shall, when so directed, report
to the Director of Finance/ Treasurer on the adequacy of the Township's
current insurance coverage and, at any time, recommend changes, additions
or deletions to existing policies.
A.
Within the Department of Finance there shall be a
Revenue Division, the head of which shall be the Municipal Tax Collector.
B.
The Tax Collector shall be qualified in accordance
with state law.
C.
The Tax Collector shall:
(1)
Perform the functions of a collector of taxes under
general law, including without limitation thereto 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
a manner as may be prescribed pursuant to the Charter and this chapter.
(2)
Receive and collect all current and delinquent real
property taxes and charge and receive penalties and interest pursuant
to law.
(3)
Make or cause to be made certified searches for tax
and other liens on real property as may be authorized by law, and
charge and collect for the use of the Township the fee required pursuant
to law for any such search.
(4)
Maintain suitable books or other records and enter
in the books the sums received each day, together with the account
to which each receipt is credited.
(5)
Report monthly to the Council on the total amount
collected and on the ratio of tax revenues collected to anticipated
revenues.
(6)
Within 60 days after the end of the fiscal year, report
in writing to the Council a true list of delinquent taxpayers for
the preceding year or for a period required by the Council.
(7)
Deposit in the authorized depository of the municipality
all moneys received within 48 hours of receipt or upon the first banking
day thereafter.
A.
Within the Department of Finance there shall be a
Division of Assessment, the head of which shall be the Tax Assessor
appointed by the Mayor with the advice and consent of Council.
B.
The Tax Assessor shall be qualified in accordance
with state law.
C.
The Tax Assessor shall:
(1)
Have, perform and discharge all of the functions,
powers and duties prescribed by law for a municipal assessor.
(2)
Maintain adequate and current assessment records of
each separate parcel of real property assessed or exempted.
(3)
Establish procedures for the assessment of real property
within the Township.
(4)
When authorized by the Council, conduct assessments
for other local governments.
(5)
Maintain a current tax map of the Township as a public
record.
(6)
Maintain a current sales map of the Township showing
all usable sales and deed dates.
D.
The Tax Assessor shall be deemed the “Administrative
Officer” in accordance with N.J.S.A. 40:55D-3, thereby having
the authority to research, approve and distribute all property owner
lists and other information as required by statute.
[Added 8-27-2003 by Ord. No. 828-03]
