[1]
Editor's Note: Former Art. IX, Department of Finance, was
retitled 4-26-2021 by Ord. No. 21-11
The Chief Financial Officer, subject to the direction and supervision
of the Mayor, shall:
A.
Serve as the Chief Financial Officer of the Township;
B.
Supervise the work of the Department and its divisions;
C.
Compile the current expense estimates for the budget for the Mayor;
D.
Compile the capital estimates for the budget for the Mayor;
E.
Supervise and be responsible for the disbursement of all moneys and
have control over all expenditures to ensure that budget appropriations
are not exceeded;
F.
Establish and maintain a general accounting system for the Township
government and each of its offices, departments and agencies; keep
books for and exercise financial budgetary control over each office,
department and agency; keep separate accounts for the items of appropriation
contained in the budget, each of which accounts shall show the amount
of the appropriation, the amounts paid therefrom, the unpaid obligations
against it and the unencumbered balance; require reports of receipts
and disbursements from each receiving and spending agency of the Township
government to be made daily or at such intervals as he may deem expedient;
G.
Supervise and be responsible for the purchase, storage and distribution
of all supplies, materials, equipment and other articles used by any
office, department or agency of the Township government, whenever
the Mayor shall transfer this power to the Director;
H.
Submit to the Council through the Mayor a monthly statement of all
receipts and disbursements in sufficient detail to show the exact
financial condition of the Township;
I.
Prepare for the Mayor, as of the end of each fiscal year, a complete
financial statement and report; and
J.
Through the divisions established by this chapter and otherwise,
and subject to the requirements of the State Division of Local Government,
the Charter and the Township Code, the Chief Financial Officer shall
be responsible for:
(1)
Accounting, pre-auditing and control of all Township revenues and
expenditures;
(2)
Custody, receipt and disbursement of Township funds;
(3)
Safety and investment of the Township's investments;
(4)
Management of the Township's debt;
(5)
Development of financial policies for recommendation to the Mayor;
and
(6)
Safeguarding of the Township's financial interests to the fullest
extent.
A.
Within the Department of Finance and Tax Collections, there is hereby
established a Division of Treasury, the head of which shall be the
Treasurer.
[Amended 4-26-2021 by Ord. No. 21-11]
B.
Prior to appointment, the Treasurer shall be qualified by training
and experience in governmental accounting, budget operation and controls,
and in systems and methods of financial management.
The Treasurer shall:
A.
Maintain the central books of account of the Township according to
such forms, standards and procedures as shall be prescribed or approved
by the Director. Any and all Township officials shall, upon request
of the Treasurer, place at the Treasurer's disposal all records, books,
warrants, documents, bonds, reports and papers in their custody belonging
to the Township, which the Treasurer may deem necessary, to aid in
keeping such accounts;
[Amended 4-26-2021 by Ord. No. 21-11]
B.
Enforce the uniform system of accounts for all departments of the
Township government prescribed by the Director of Finance;
C.
Preaudit all payrolls, bills, claims and demands against the Township
upon certification by a department head that the amount is due and
unpaid according to the records and information of the Department;
D.
Require reports of receipts and disbursements from each department
of the Township government to be made daily or at such intervals as
will most efficiently protect the Township's interest;
E.
Maintain a central payroll system, and all social security, pension
and insurance records required for Township personnel;
F.
Control all expenditures to assure that budget appropriations are
not exceeded; pass upon each proposed expenditure for conformity with
the Charter and ordinances of the Township; and unless the division
head shall certify that there is an unencumbered balance of appropriation
and available funds, no appropriation shall be encumbered and no commitment
or expenditure shall be made;
G.
Keep books and records of account for the exercise of the foregoing
financial and budgetary control over each department of the Township
government and keep such accounts as will show the amount of each
appropriation, the cumulative amount paid therefrom and the unpaid
obligations and the unencumbered balance thereof.
Within the Division of the Treasury there shall be a Central
Cashier's Office. All cash receipts of the Township government, except
fines imposed for traffic violations or in the Municipal Court, shall
be received and accounted for by the Cashier. Until such time as the
Mayor shall determine that proper procedures have been established
for such central receipt and collection of the various service charges,
fees, and license fees required under the Charter or ordinances, they
may be received and accounted for as heretofore.
A.
Within the Department of Finance and Tax Collections there is hereby
established a Division of Tax Collections, the head of which shall
be the Tax Collector.
[Amended 4-26-2021 by Ord. No. 21-11]
B.
Prior to appointment, the Tax Collector shall be qualified by training
and experience in municipal tax and revenue administration.
C.
The Tax Collector's duties shall include:
(1)
Administer the work of the Division;
(2)
Receive and collect all current and delinquent real and personal
property taxes, charge and receive penalties and interest pursuant
to law, and account for all collections in such form and manner, and
at such times, as may be prescribed or approved by the Director;
[Amended 4-26-2021 by Ord. No. 21-11]
(3)
Receive and safely keep and disburse all moneys raised and received
for the public schools and keep separate accounts thereof; provided
that no money shall be paid out of the public school funds by the
Collector except on warrant signed by the President and Secretary
of the Board of Education pursuant to an order or resolution passed
at a stated meeting of the Board of Education and entered in its minutes;
(4)
Keep a full and systematic account of all cash receipts and disbursements
by the Division of Tax Collections in proper books approved by the
Director; and shall, at least once every month, and more often if
the Council requires, furnish the Council, through the Mayor, with
a statement of all moneys received and expended by the Collector,
including school moneys, subsequent to the Mayor's last report; and
[Amended 4-26-2021 by Ord. No. 21-11]
(5)
Annually, during the month of January, make a full report to the
Council of the Collector's receipts and expenditures during the preceding
calendar year, and shall, whenever required, lay before the Council
for examination and audit all books and papers pertaining to the Collector's
office.
(6)
Make or cause to be made, and certify, searches for tax 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;
(7)
Perform the functions of a collector of taxes under general law,
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; and assist
the Assessor in preparation of the annual tax list and duplicate.
[Amended 4-26-2021 by Ord. No. 21-11]
