[Amended 6-9-1992 by Ord. No. 16-6-92]
There is hereby established a Department of
Finance, the head of which shall be the Director of Finance.
A.
The head of the Department of Finance shall be the
Director of Finance. He shall be appointed by the Manager and shall
be qualified by training and experience in municipal budgeting, accounting
and finance. Unless and until the Council shall by resolution authorize
the appointment of a special director, the Manager shall serve as
Director of Finance without additional compensation.
B.
The Director of Finance shall:
(1)
Be the chief financial officer of the Township.
(2)
Supervise the work of the Department and its divisions.
(3)
Be responsible for the accounting, preauditing, control,
receipt, custody and disbursement of Township revenues and expenditures
and for all fiscal matters and financial policies of the municipality.[1]
[1]
Editor's Note: Former Subsection B(4), which
listed additional positions the Director of Finance could fill temporarily
and which immediately followed this subsection, was repealed 6-9-1992
by Ord. No. 16-6-92.
A.
The head of the Division of the Treasury shall be
the Township Treasurer, who shall be appointed by the Manager for
a term of three years from the first day of July of the year of his
appointment and until his successor is appointed and qualified.
B.
The Treasurer shall have, perform and exercise all
of the functions, powers and duties prescribed by general law and
Township ordinance. He shall:
(1)
Keep and maintain books and records of all financial
transactions of the Township in accordance with the standards and
requirements of the Division of Local Government in the Department
of the Treasury of the State of New Jersey.
(2)
Have custody of all public moneys of the Township
and make monthly reports to the Director of Finance of all receipts,
expenditures, commitments and unexpected appropriations.
(3)
Control all expenditures to assure that budget appropriations
are not exceeded.
(4)
Have custody of all investments and invested funds
of the Township or in possession of the Township in a fiduciary capacity,
except as otherwise provided by law, and keep such funds and all moneys
of the Township not required for current operations safely invested
or deposited in interest-bearing accounts as may be recommended by
the Manager (and by consent of Council).
C.
All moneys received from any source by or on behalf
of the Township or any department, division, board, office or agency,
except as otherwise provided by ordinance, shall be paid to the Treasurer,
who shall, by the next ensuing bank day after their receipt, deposit
them to the credit of the Township in the authorized depository of
the Township to the credit of the proper account.
D.
Payment of claims. All claims for the payment of money
shall be presented, approved and paid in accordance with the following
procedure:
[Amended 2-3-1976 by Ord. No. 1-1-76; 8-3-1976 by Ord. No. 20-9-76: 1-3-1978
by Ord. No. 1-1-78; 12-18-1979 by Ord. No. 47-12-79]
(1)
Manner of presentation. All claims for the payment
of money shall be made by the claimant upon the appropriate voucher
and shall be approved or disapproved in accordance with the procedures
hereinafter set forth. No claim shall be paid unless the claimant
shall first present a detailed bill of items or demand specifying
particularly how the bill or demand is made up, with the certification
of the claimant that it is correct, said bill or demand and certification
to be attached to the voucher. No claim shall be paid unless the voucher
has attached to it a certification of a department head, or of his
duly designated representative having personal knowledge of the facts,
that the goods have been received by or the services rendered to the
Township and that those goods or services are consistent with prior
authorization or authorizations. Each voucher shall bear the signature
of the Treasurer, certifying that there exists a line item appropriation
against which the claim shall be charged. The Treasurer shall also
certify that there are sufficient funds available for the payment
of the voucher. No voucher shall be paid unless the aforementioned
certifications are attached to said voucher or vouchers.
(2)
Approval by administrative officer authorized. The
Township Manager is hereby delegated the power to approve or disapprove
claims and when so acting he shall bear the title Certifying and Approval
Officer pursuant to N.J.S.A. 40A:5-17. The duties of the Certifying
and Approval Officer shall be the following:
(a)
The Certifying and Approval Officer shall approve claims only in conformity with the procedures established in § 3-40D(3) hereinbelow.
(b)
The Certifying and Approval Officer shall determine
that there is a certification of the availability of funds to pay
said claim as required by law.
(c)
The Certifying and Approval Officer shall determine
that there is legal authority subjecting the Township to liability
for the payment of the claim.
(d)
The Certifying and Approval Officer shall take
all steps necessary to ascertain the validity of any claim presented
and the reasonableness of the sum claimed.
(3)
Procedure for certifying and approving claims. The
following procedure shall be followed by the Certifying and Approval
Officer when acting upon claims duly presented:
(a)
A list of claims approved by the Certifying
and Approval Officer shall be prepared which shall contain the name
of the vendor or party claiming payment, the amount of the claim authorized
to be paid, a brief description of the goods or services received
by the Township and a certification by the Certifying and Approval
Officer as follows:
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I hereby certify that the attached list of claims
has been approved by me for payment. I further certify that a Township
officer or employee has certified that the above-described goods or
services have been received by Evesham Township, and that sufficient
funds are available to pay said claim.
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Certifying and Approval Officer
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(b)
The certified list of claims approved by the
Certifying and Approval Officer shall be delivered to each member
of the Township Council at a location in the Municipal Building designated
by the Township Manager for the delivery of mail, memoranda and other
printed matter to Council members on or before the close of business
Friday.
(c)
Funds may be disbursed in payment of approved
claims at any time following 12:00 noon of the Wednesday next following
delivery of the certified list of claims to the Township Council as
aforesaid, unless any member or members of Council shall object in
writing to the payment of a particular claim or claims. Such objection
shall identify the claim or claims objected to and the basis therefor
and shall be delivered personally to the Township Manager or his secretary.
[Amended 9-3-1991 by Ord. No. 46-9-91]
(d)
Upon the delivery of a written objection, the
matter shall be placed upon the legislative agenda of the Council
unless the objection is withdrawn by the member of Council so objecting.
The Council may disapprove the claim at its meeting by majority vote
of its membership. In the event that the claim is not so disapproved,
the claim shall be paid as a matter of course.
(4)
Manner of payment. All warrants for the disbursement
of Township money shall be drawn on the Township Treasury, signed
by the Township Manager and countersigned by the Township Treasurer.
(5)
Interim payments. Whenever a voucher approved provides
for a discount if paid prior to the next regularly scheduled meeting
or special meeting of the Township Council or involves a progress
payment on a contract theretofore approved by the Council, or where
there exist other circumstances which may justify immediate action
by the Township Manager, the Township Manager may draw a warrant on
the Township Treasury and pay such voucher, provided that:
(a)
A majority of the Township Council orally approves
of the payment of the voucher.
(b)
The claim was incurred within the scope of prior
specific or general authority from the Township Council.
(c)
The claim and related documents are available
for public inspection in the Township Clerk's Office.
(d)
A report of all claims so paid is submitted
to the Council with a notification of the majority's approval at the
next ensuing regular meeting.
(6)
Exceptions. The Township Manager, without employing the procedure required by Subsection D(2), (3) and (5) of this section, but in accordance with established Township procedures, shall be permitted to take the following actions:
(a)
Disburse Township funds from trust accounts,
except that the Township Council shall approve or disapprove the return
of unencumbered cash balances in said accounts to the appropriate
entity or entities.
(b)
Pay to the appropriate entities the following
items.
[2]
Federal withholding taxes and social security
taxes.
[3]
School, county and library taxes and any other
taxes which the Township is obligated by law to pay.
[4]
Public assistance.
[5]
Pension and annuity fund deductions from salaries,
union dues deductions from salaries and wage attachment and garnishment
deductions from salaries.
[6]
Postal charges.
[7]
Motor fuel purchases for Township vehicles.
[Added 4-16-1991 by Ord. No. 18-4-91]
(c)
Pay to the appropriate entity or entities regular
insurance premiums, provided that the insurance premium rate and the
insurer are approved by the Township Council in the regular course
of municipal business prior to the first payment of said premium or
premiums.
(e)
Utilize the Township petty cash funds which
are established by resolution of the Township Council.
(f)
Pay on a regular basis to the appropriate entities
the principal and interest with respect to bonds and notes and other
Township financial obligations, provided that the total amount of
the principal and interest and the form of the financial obligation
are approved by the Township Council in the regular course of municipal
business prior to the first payment of said principal and interest.
E.
Payment to nonprofit organizations.
[Added 2-7-2006 by Ord. No. 5-2-2006]
(1)
Purpose and intent. It is the purpose and intent of
this section to require nonprofit organizations receiving funding
from the Township of Evesham or in-kind services which are funded
by the Township to provide to the Township Council, through the Treasurer’s
Office, on an annual basis, a financial accounting and/or audit in
a form and in a manner acceptable to the Township’s Chief Financial
Officer. The governing body, in meeting its responsibilities to the
taxpayers of the Township, must be satisfied that these organizations
are spending their monies wisely and in furtherance of their stated
purposes and that the funds are, in fact, needed by those organizations
for those purposes and are not being used simply for investment or
surplus purposes.
(2)
Accounting required. Each and every nonprofit organization
which petitions the Township Council for the receipt of funds or in-kind
services shall be required, as a condition precedent to consideration
of any such requests, to submit to the Township Chief Financial Officer,
by May 1 of each calendar year, a full and complete financial accounting
of the previous year. Said accounting shall be reviewed by the Township’s
Chief Financial Officer, who will analyze same and report to the Township
Council and the Township Manager. The accounting shall include, but
shall not necessarily be limited to, a balance sheet listing assets
and liabilities of the organization; a description of expenses incurred
by the organization during the preceding calendar year; an identification
of sources of income received by the organization during the previous
calendar year; an explanation of any fundraising activities sponsored
by the organization during the previous calendar year; an explanation
of how the organization used funds received from the Township in the
previous year; and anticipated revenues, expenses, and fundraising
activities, etc. for the calendar year in which the monies are sought
to be received.
(3)
Prohibition against payment of monies. The Chief Financial
Officer shall be prohibited from disbursing any funds, and the appropriate
department head shall be prohibited from providing in-kind services,
to any nonprofit organizations unless the accounting/audit described
above has been approved as to form by him/her and submitted to the
Township Council and Manager. The Chief Financial Officer shall be
permitted to disburse monies upon approval by the governing body;
however, the Chief Financial Officer shall be prohibited from disbursing
such monies, even if the Township Council approves a voucher, if no
such accounting has been submitted and approved as to form by the
Chief Financial Officer.
The head of the Division of Purchases in the
Department of Finance shall be the Township Manager. All purchases
of supplies, materials, equipment and contractual services (except
professional services, contractual services unique in nature and not
subject to competition and contracts awarded by resolution or motion
of Council) shall be made through and by the Township Manager, who,
where possible, shall combine the requests and purchase the same in
bulk quantities.[2] The Township Manager shall have, perform and discharge
all the functions, powers and duties prescribed for purchasing agents
by general law and municipal ordinance.
