There shall be a Department of Finance, the
head of which shall be the Director of Finance. The Department of
Finance shall consist of the following divisions:
A.
The Director of Finance shall be responsible for all
financial activities and functions of the Township government, other
than those activities and functions for which responsibility is vested
in the Business Administrator or the Chief Financial Officer.
B.
He shall have all the functions, powers and duties
relating to revenue and finance to the extent that such functions,
powers and duties are not vested in the Business Administrator or
the Chief Financial Officer.
C.
Through the divisions of the Department and otherwise,
the Director of Finance shall be responsible for the accounting, preauditing
and control of all of the Township revenue and expenditures; the management
of the Township debt; the development of fiscal policies for recommendation
to the Mayor; and the safeguarding of the financial interests of the
Township to the fullest extent.
D.
No bill or claim shall be paid unless it contains a detailed statement
of the items or demand, specifying particularly how the bill or demand
is made up, 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 his duly designated representative, having personal knowledge
of the facts that the goods have been received or the services rendered
to the Township.
[Amended 12-18-2018 by Ord. No. 2018-22]
E.
All bills, claims and demands against the Township
shall be deemed approved or disapproved by the Township Council in
accordance with the recommendation of the Chief Financial Officer
and the concurrence of the Mayor. A voucher on a form prescribed by
the Chief Financial Officer shall be presented for each bill, claim
or demand and shall be paid only upon audit, warrant and approval
of the Chief Financial Officer. Disbursement shall be made by check
drawn by the Chief Financial Officer and shall be signed by the Mayor,
Chief Financial Officer or Business Administrator. For checks in excess
of $50,000, checks shall be signed by two signatories. Provision may
be made for facsimile signatures on checks to provide for all disbursement
of Township funds.
[Amended 4-23-2020 by Ord. No. 2020-4; 3-4-2021 by Ord. No. 2021-3]
F.
The Chief Financial Officer shall prepare for each
regular meeting of the Township Council a list of all bills, claims
and vouchers which have been paid through the close of business on
the Monday next preceding the regular meeting of the Township Council
and since the last preceding list was compiled. Such list shall be
prepared in sufficient quantity for the Mayor, each member of the
Township Council, the Business Administrator and the Township Attorney,
and at least one copy shall be filed with the Township Clerk as public
record open to examination in his office.
The Director of Finance shall furnish a corporate
surety bond, at the expense of the Township, for the faithful performance
of his duties in such sum and in such form as shall be approved by
resolution by the Council.
A.
There shall be within the Department of Finance a
Division of Treasury, the head of which shall be the Chief Financial
Officer, appointed by the Mayor.
B.
The Division and the Chief Financial Officer shall:
(1)
Be responsible for the custody, receipt and disbursement
of all municipal funds.
(2)
Be responsible for the investment of all funds of
the municipality.
(3)
Make revenue and expenditure estimates for the Mayor
and Business Administrator.
(4)
Maintain the central accounts and records.
(5)
Control all expenditures, within the limits of appropriations,
through an encumbrance system of budget operations.
(6)
Preaudit bills and claims.
(7)
Prepare warrant checks for the signature of the Chief
Financial Officer.
(8)
Prepare semimonthly payrolls for the certification
of the Business Administrator.
(9)
Be responsible for the safekeeping and custody of
all municipal securities, investments and bonds of the Township.
(10)
Serve as certifying agent for the New Jersey Public
Employees Retirement System with respect to Township employees.
(11)
Administer all matters relating to the status, rights
and benefits of employees' benefit and welfare programs.
(12)
Promptly pay interest and principal on Township obligations
as they become due.
(13)
Receive and safely keep and disburse moneys received
and raised for public schools and keep separate accounts therefor.
(14)
Have all other powers and duties granted to the Chief
Financial Officer by state law and all other duties not specifically
granted to the Director of Finance.
[Amended 12-16-2021 by Ord. No. 2021-25]
A.
There shall be within the Department of Finance a Division of Tax
Collection, the head of which shall be the Tax Collector of the Township,
appointed by the Mayor for a term of four years.
B.
The Division shall:
(1)
Receive and collect all current and delinquent real and personal
property taxes and charges, receive penalties and interest pursuant
to law and account for all collections in such form and number and
at such times as may be prescribed or approved by the Director of
Finance.
(2)
Make, or cause to be made, and certify searches for taxes and other
liens on real property in the Township 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.
(3)
Perform the functions of a collector of taxes under general laws,
including, without limitation thereto, the preparation and mailing
of tax bills and the maintenance of tax accounting records in such
manner as may be prescribed or approved by the Director of Finance,
and assist the Division of Assessment in the preparation of the annual
tax list and duplicate.
(4)
Deposit, daily, to the credit of the Township, all moneys received,
in one or more depositories selected by the Council; maintain full
and complete records and accounts of all sums collected and received
according to such procedures and systems as may be prescribed or approved
by the Director of Finance and make such periodic reports and accounting
of the funds of the Township collected, received and deposited as
may be required, which reports and accounting shall be filed as a
public record with the Municipal Clerk.
(5)
Enter into installment payment agreements for tax arrears and delinquent
water charges, in the case of hardships, in an amount not to exceed
$1,000 and said installment payment agreements are to provide that
all taxes or other charges are to be kept current as they become due
and shall require prompt payments of the installment payments agreed
to.
