[Added 12-9-1993 by Ord. No. MC-2963; amended 9-8-1994 by Ord. No. MC-3032; 8-6-1997 by Ord. No. MC-3328]
A.
There shall be the Department of Finance, the head of which shall
be the Director of Finance, who may serve as the Chief Financial Officer
and/or Treasurer of the City of Camden within the parameters of existing
state law and in conformity with existing state law. The Chief Financial
Officer, who has been appointed by the Mayor, with the consent of
the governing body, within the parameters by an ordinance heretofore
adopted, shall execute all duties and responsibilities, as outlined
under N.J.S.A. 40A:9-140.1 et seq., and shall serve in any capacity
as defined in said statute and shall exercise the powers and duties
prescribed by the statutes of the State of New Jersey and ordinances
under this City. Under the supervision and control of the Director
of Finance, there shall be established the following bureaus and offices:
[Amended 10-13-2005 by Ord. No. MC-4112; 9-8-2006 by Ord. No. MC-4214; 3-25-2008 by Ord. No. MC-4365]
B.
Under the supervision and direction of the Director of Finance, the
Department shall:
(1)
Develop, maintain and enforce a uniform system of accounts, including
forms, standards and procedures, for all departments of the City government,
which shall be in accord with sound accounting principles and with
the requirements of the Division of Local Government Services in the
Department of Community Affairs of the State of New Jersey.
(2)
Install and provide such records and reports as may be prescribed
or approved by the Business Administrator for the determination of
the cost of performance of each functional program or activity, measured
in such work units as may be appropriate thereto.
(3)
Supervise the administration of the City finances, safekeeping of
securities and other valuable documents and investment of funds not
required for current operations.
(4)
Prepare all financial statements required by law or upon the request
of City Council, the Mayor or other governmental agencies.
(5)
Supervise the administration of the City debt and have the safekeeping
of all bonds and notes of the City and receipt and delivery of City
bonds and notes for transfer, registration or exchange and the safeguarding
of the City's financial interests to the fullest possible extent.
(6)
Assist any person designated as the Chief Financial Officer in the
performance of his/her duties.
(7)
Account for and preaudit and control all City revenues and expenditures.
C.
The Director of Finance may designate a person to act as internal
auditor for the City of Camden who shall, at the direction of the
Director of Finance, perform audits of the various accounts and records
maintained by the various departments, divisions and bureaus of City
government.
A.
Within the Department of Finance, there shall be a Bureau of City
Treasurer, the head of which shall be the City Treasurer, who shall
also be qualified as a municipal financial officer, as defined under
N.J.S.A. 40A:9-140.1. The City Treasurer shall be empowered to perform
any act or function permitted under the statutes of the State of New
Jersey as City Treasurer and shall act as the Treasurer for the custody
of all funds and securities.
B.
The Treasurer shall receive daily all invoices processed by the Bureau
of Revenue Collection from any source and shall make daily deposits
of such moneys in such banks and institutions as may be designated
by the Council. He shall be required to make specific reports, as
required, to the Director of Finance, Business Administrator and Mayor
concerning all receipts and deposits of all moneys withdrawn from
the City's accounts. Similar reports shall be made at each regular
meeting of the Council. All payments and withdrawals from City bank
and institution accounts shall be by check or appropriate written
instrument of withdrawal and not in cash or its equivalent upon orders
which indicate the purposes for which the Director of Finance is required
to draw checks or instruments of withdrawal and the appropriation
or fund to which they are chargeable.
Within the Department of Finance, there shall be a Bureau of
Revenue Collection, the head of which shall be the Tax Collector,
who shall be duly licensed as required by state law. The Bureau of
Revenue Collection, under the direction and supervision of the Tax
Collector, shall:
A.
Prepare and mail tax bills within the dates prescribed by law.
B.
Prepare and mail assessment bills within the time prescribed by ordinance
and prepare all bills for service or special charges promptly.
C.
Maintain tax, assessment and utility accounting records in accordance
with sound accounting practice and within rules prescribed by the
Division of Local Government Services in the Department of Community
Affairs of the State of New Jersey.
D.
Receive and promptly deposit, in accordance with applicable law,
all revenues and other receipts of the City in depositories authorized
by the City Council.
E.
Maintain a central cashier's office. All cash receipts of and payments
to the City for or on accounts of departments located in City Hall,
except fines imposed for traffic violations or otherwise in the Municipal
Court, shall be received and accounted for by the cashier. This shall
include, without limitation thereto, all tax payments, water and sewer
charges and rents, license, permit and inspection fees, filing fees
and all other revenue receipts of any such department, except such
receipts of the Public Library, Housing Authority and Parking Authority.
F.
Enforce the collection of taxes, assessments and utility charges
by holding annual tax sales within the time prescribed by law.
G.
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 City, the fee required pursuant to law
for any such search.
H.
Keep account of all cash receipts.
I.
Provide for the reading of meters at least once each year and for
the billing of consumer accounts for water and sewer services according
to the rates.
J.
Perform such other related duties as may be assigned for the collection
of water and sewer assessments.
K.
Receive and collect all taxes and other moneys due the City, including
receipt of all funds collected by other agencies of City government.
L.
Issue official receipts of all moneys collected from whatever sources.
Within the Department of Finance, there shall be Bureau of Accounts
and Control, the head of which shall be a Municipal Finance Officer,
as defined under N.J.S.A. 40A:9-140.1. Under the supervision and direction
of said Municipal Finance Officer, the Bureau shall:
A.
Maintain and operate the City's central bookkeeping and accounting
records according to sound accounting principles and in accordance
with the requirements of the Division of Local Government Services
in the Department of Community Affairs of the State of New Jersey.
B.
Audit all receipts and disbursements of the City government and of
each of its departments and preaudit all bills, claims and demands
against the City, including payrolls, and require each department
head to certify that the materials, supplies or equipment have been
received and accepted, as specified, and that the services have been
duly rendered.
C.
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.
D.
Review each proposed expenditure and commitment to be made on behalf
of any City department for conformance with state law, the Charter
and ordinances of the City and authorize only such expenditures and
commitments as conform to all the requirements of this chapter.
E.
Act as a service agency to convert information received from authorized
sources into the proper data processing format.
F.
Perform such data processing duties as may be assigned by the Municipal
Finance Officer.
G.
Assist the Director of Finance in preparing a monthly report of expenditures,
balances and status of department budgets for submission to the Business
Administrator, Mayor and Council.
H.
Assist the Director of Finance in preparing, within 90 days of the
close of each fiscal year, a statement as of the end of that year
showing the balances of the City, the amount of the City's known liabilities
and such other information as is needed to furnish a true picture
of the City's financial condition, for submission to the Business
Administrator, Mayor and Council.
Within the Department of Finance, there shall be a Bureau of
Assessments, the head of which shall be the City Assessor, who shall
be qualified as a Tax Assessor in accordance with the requirements
of state law. The Bureau of Assessments shall:
A.
Have, perform and discharge all the functions, powers and duties
prescribed by law for a municipal Assessor.
B.
Make assessment for benefits for local improvements and, for that
purpose, have and exercise the powers and duties of a Board of Adjustment
for local improvements, as provided by law.
C.
Maintain adequate assessment records of each separate parcel of real
property assessed or exempted and establish and maintain such files,
records and procedures as may be required for the valuation and assessment
of personal property, pursuant to law.
D.
Maintain a current Tax Map of the City as a public record and cause
to be recorded thereon all changes in ownership or character of the
real property assessed.
E.
Make all special assessments of benefits for local improvements.
F.
Assist the Director of Finance in the Bureau of Assessments, including
training, map and record keeping, instruction, review of files, assembly
of information on anticipated changes in character of real property
and other related matters as to which the Director of Finance requires.
Within the Department of Finance, there shall be a Bureau of
Grants Management, the head of which shall be the Director of Finance
or his or her appointee or designee. The function of the Bureau of
Grants Management shall be to monitor for fiscal and programmatic
compliance in existing governmental or private funding programs in
which the City participates. The Bureau of Grants Management shall
also monitor funding opportunities through the Federal Register and
other information sources and inform the Business Administrator and
appropriate department directors of any and all funding opportunities
available to the municipality.
