A.
Position established. There is hereby established the position of
Chief Financial Officer in the Department of Revenue and Finance.
B.
Duties.
(1)
The Chief Financial Officer shall be appointed, pursuant to N.J.S.A.
40A:9-140.10 and shall be responsible for the proper financial administration
of the City under the Local Government Supervision Act (1947) [N.J.S.A.
52:27BB-1 et seq.]; the Local Bond Law (N.J.S.A. 40A:2-1 et seq.);
the Local Budget Law (N.J.S.A. 40A:4-1 et seq.); the Local Fiscal
Affairs Law (N.J.S.A. 40A:5-1 et seq.); the Local Public Contracts
Law (N.J.S.A. 40A:11-1 et seq.), and such other statutes and such
rules and regulations promulgated by the Director of the Division
of Local Government Services, the Local Finance Board or any other
state agency, as may pertain to the financial administration of the
municipality.
(2)
The Chief Financial Officer shall supervise all the fiscal concerns
for the City and make quarterly reports on the subject to the Director
and the Board of Commissioners.
[Amended 12-2-2003]
The Tax Collector shall:
A.
Have, perform and exercise all the functions, powers and duties of
a collector of taxes, as provided by general law and this code, and
as the Board of Commissioners, by ordinance, shall provide, including,
but not limited to, the preparation and mailing of new tax bills,
the enforcement of tax collections by tax sales or other means prescribed
by general law, and the maintenance of tax accounting records, as
authorized and approved by law.
B.
Receive and collect all funds assessed or raised by taxation or assessment
for any purpose and all current taxes and delinquent real and personal
taxes and charge and receive penalties according to law.
C.
Proceed promptly to enforce the payment of all delinquent taxes or
assessments in the manner prescribed by law and forward to the Corporation
Counsel for foreclosure a list of all tax liens held by the City.
D.
Report to the Director of the Department of Revenue and Finance all
receipts, deposits and cash on hand belonging to the City.
E.
Process any property tax refund or delinquency of less than $5, or
the cancellation of same, without further action on the part of the
Board of Commissioners.
F.
Issue redemption statements and collect a fee as set forth in § Section
3-12 of these Revised General Ordinances.
G.
Provide computer printouts, certificates of discharge and duplicate bills in the amounts as set forth under Chapter 155, Fees.
H.
Review and recommend policies to the local governing body that would
in anyway affect the normal operations of the tax collection function.
I.
Consult with the Municipal Finance Director and Municipal Auditor
to maintain accounting and reporting procedures.
J.
Prepare and mail all final tax bills after establishing the accuracy
of said tax duplicates.
K.
Consult with the Tax Assessor, Municipal Finance director, and Municipal
Administrator regarding the exact format and amount of information
outlined on tax bills and information regarding tax appeals.
L.
Establish appropriate accounting and recording procedures as required
by state statute to enhance efficient and accurate record keeping
utilizing modern accounting techniques and system controls to provide
detailed and timely data for audits.
M.
Receipt, reconciliation, deposit, and recording of all cash received
to special account ledgers, tax lien ledgers, foreclosed property
ledgers, and delinquent ledgers.
N.
Develop administrative procedures for dealing with delinquent accounts
to increase the percentage rate of collection and reduce the rate
of uncollected or delinquent accounts, including telephoning, personal
visits, newspaper releases of delinquent accounts, and/or separate
mailing for delinquent accounts.
O.
Establish and maintain accurate listings of all unpaid tax items.
P.
Prepare a listing of properties to be sold, accurate descriptions
of all property, the name of the owner and listing of all taxes, assessments,
and other charges for preparation of tax sale.
Q.
Distribute public notices of the time and place of all tax sales
which include a description of said property and total amount due
at the time of the sale, and the placing of notices in designated
public places, and the publishing of same in an area newspaper pursuant
to state statute.
R.
Conduct of tax sales on all delinquent property at least once each
year.
S.
Deliver certificates of sale to all purchasers.
T.
Distribute notifications concerning homestead rebates, tenant rebates,
and notification to respective owners regarding their eligibility
for federal flood insurance.
U.
Interview and evaluate candidates for subordinate positions in the
Tax Collector's office and recommend candidates to the Department
Director.
V.
Supervise and assign work and duties to the Assistant Tax Collector
and other subordinate employees.
W.
Ensure that all subordinate employees are at the appropriate levels
of competence through certification, on the job training, formal training,
and educational programs.
X.
Evaluate work performance of subordinate personnel and recommend
disciplinary actions (up to and including discharge) for all subordinate
employees.
Y.
Assist in the gathering of information and provide input into grievances
involving employees in her office.
A.
Established. There shall be an office of the Tax Assessor, the head
of which shall be the Tax Assessor, who shall be appointed for a term
of four years commencing on July 1 of the year in which (s)he is appointed.
There shall also be such deputy and Assistant Assessors as may be
authorized from time to time, whose duties shall be to assist the
Tax Assessor.
B.
Duties of the Tax Assessor.
(1)
The Tax Assessor shall:
(a)
Have, perform and discharge all the functions, powers and duties
prescribed by law for a municipal assessor.
(b)
Maintain adequate assessment records of each separate parcel
of real property assessed or exempted, establish and maintain files,
records and procedures required for the evaluation and assessment
of personal property pursuant to law.
(c)
Maintain a current Tax Map of the City as a public record and
record on it all changes in ownership or character of the real property
assessed, employing for the purpose the facilities of other departments
as provided by this Code.
(d)
Be subject to supervision and control by the County Board of
Taxation and be governed by such rules, orders or directions as may
be issued by the County Board.
(2)
On and after July 1, 1971, no person may be an assessor or deputy
assessor unless (s)he holds a Tax Assessor certificate. This requirement
shall not apply to anyone who has served in office continuously from
July 1, 1967. However, a person approved to office after receiving
a Tax Assessor certificate and thereafter serving in office for four
consecutive years, and a person who received a Tax Assessor certificate
on or before June 30, 1969, while actually in office, and having prior
to June 30, 1969, served in office for four consecutive years, shall
be entitled to tenure pursuant to N.J.S.A. 54:1-35.31.
C.
Tax Assessor Trainee.
[Added 7-3-2007]
(1)
There shall be in the office of the Tax Assessor a Tax Assessor Trainee
who shall work under the close supervision of the Tax Assessor.
(2)
It shall be the duty of the Tax Assessor Trainee to receive training
in the accumulation of data that will be used in establishing a system
of valuation of real property, to learn the proper techniques and
methods involved in assessing and appraising real property, to learn
to use all types of electronic and manual systems and records containing
tax assessment data and to perform such duties as are assigned by
the Tax Assessor.
It shall be the duty of the City Auditor to supervise the accounting
records of the City and to certify to the correctness of all reports
of the Chief Financial Officer, Collector and Supervisor of Accounts,
to audit the accounts of the City and to generally supervise the accounting
work in the Department of Revenue and Finance. The City Auditor shall
perform such other duties as, from time to time, may be assigned to
him/her by the Director of Revenue and Finance.
It shall be the duty of the Supervisor of Accounts to examine
and audit all payrolls, bills and claims which are to be paid by the
City. The Supervisor of Accounts shall also examine, verify, and compare
with the contracts on file all certificates for payments presented
by the City Engineer; criticize all claims for payment whatsoever
made against the City, making such comments in writing as (s)he thinks
proper for the benefit of the Director of Revenue and Finance; certify
to the Director of Revenue and Finance all claims against the City,
including all payrolls; countersign all checks for the payment of
services or claims; keep the general books of account for the City
and shall render each month to the Director of Revenue and Finance
and to the Board of Commissioners a statement of the appropriation
accounts, properly certified to by the City Auditor; and perform such
other duties that, from time to time, may be assigned to him/her by
the Director of Revenue and Finance.
A.
Payment of claims.
(1)
Presentation of claim; approval.
(a)
Any person claiming payment from the City shall present a duly
certified claim voucher, as furnished and approved by the Board of
Commissioners, to the head of the department wherein the services,
materials, supplies were furnished, who shall affix his/her signature
thereto if the claim voucher meets with his/her approval and attach
thereto proof that the services, materials or supplies were in fact
received by the City.
(b)
The head of the department shall submit the claim voucher to
the director of the department for his/her approval. The claim voucher
shall then be forwarded to the Supervisor of Accounts for examination
and approval and thereafter shall be forwarded to the Director of
Revenue and Finance for examination and approval and for the preparation
of a resolution for the payment of the claim voucher to the City Clerk.
(c)
The City Clerk shall present a resolution for consideration
and approval at the next regular meeting of the Board of Commissioners.
The Board may also reject any claim presented to it stating the reason
for such rejection. Any disapproved claim shall be referred back to
the Clerk with such instructions as the Board may give him/her at
the time of disapproval.
(d)
It shall be the duty of the City Clerk to record all claims
in the official minutes indicating that the Board has by formal action
approved the same, with appropriate record as to any claims disapproved
or rejected.
(2)
Disbursement. If the resolution is adopted by the Board, a copy shall
be forwarded to the Chief Financial Officer who shall prepare the
necessary checks for payment. Checks shall be signed by the Mayor,
Chief Financial Officer and Director of the Department of Revenue
and Finance. After preparing checks for the payment of claims, the
Chief Financial Officer shall record them in a proper book of account
and thereafter mail or distribute the checks to the claimants.
(3)
Travel expenses. In the case of reimbursement for actual and necessary
traveling expenses, itemized claims supported by receipts where available
should be presented in order to obtain reimbursement for expenses
incurred by local officials where authorized to travel by the City.
(4)
Payroll account.
(a)
The Supervisor of Accounts shall prepare payrolls for employees
paid on an annual basis and a per diem or hourly basis. Payrolls for
per diem and hourly work or services shall be submitted to the Supervisor
of Accounts by the Director or chief clerk of each department showing
dates, hours, rates and total earnings for preparation of payrolls
and payroll checks. The Supervisor of Accounts shall duly certify
that the services have been rendered and the amount specified is in
fact due and owing to the employee or employees. Payrolls shall then
be approved by the Director of the department and presented to the
Board of Commissioners for approval and, after approval, shall be
paid in due course. If there is no scheduled meeting of the Board
of Commissioners prior to the regular payroll payment date, then approval
shall be at the next regular meeting of the Board following date of
payment of payrolls. The Supervisor of Accounts shall have payrolls
approved by the proper certifying authorities.
(b)
The payroll period shall be biweekly. In the event of a holiday
falling on a payday, payment shall be advanced to the preceding workday.
(c)
The Supervisor of Accounts and the Chief Financial Officer shall
present to the Board of Commissioners payroll claims drawn to the
order of the City of Union City Payroll Account and deposit funds
and draw checks, as follows:
[1]
In advance for all employees whose salaries are on an annual
or weekly basis when such salaries are due and payable prior to the
next regular meeting of the Board of Commissioners.
[2]
In advance for all employees whose compensation is on an hourly
or daily basis when the compensation has been approved by the director
of the department and has been certified by the Supervisor of Accounts
and Chief Financial Officer.
[3]
From time to time the Chief Financial Officer, upon receipt
of a check for the amount due such payroll account, shall deposit
the same to the credit of the payroll account, charging appropriate
budgetary accounts therewith.
[4]
The Chief Financial Officer shall thereafter draw checks on
the payroll account to the employees entitled to payment therefrom.
[5]
In case of error or adjustment in the payroll, the Supervisor
of Accounts and Chief Financial Officer shall, and it shall be their
duty to, see that such error or adjustment is properly corrected and
appropriate record made thereof.
(d)
The City Chief Financial Officer shall establish and maintain
a payroll account in a bank that accepts government funds and meets
the reserve requirements established by the State of New Jersey under
New Jersey's Government Units Depository Protection Act. All payroll
checks shall be signed, manual or facsimile signatures, by the Mayor,
Chief Financial Officer and the Director of the Department of Public
Affairs.
[Amended 5-21-2013]
B.
Payment of claims between meetings.
(1)
Each Commissioner shall submit, in writing, a list of bills to be
paid in between meetings of the Board of Commissioners. That list
can be a list for the fiscal year or the list can be submitted on
an ad hoc basis for bills that must be paid in between meetings. This
list must be submitted to the City Business Administrator and to the
Treasurer/Chief Financial Officer of the City.
(2)
All bills to be paid must be accompanied by the appropriate voucher
which has been executed by the vendor, the Commissioner in charge
of that department, as well as any other officer required to sign
vouchers for the approval of payments.
(3)
The bill, with all supporting documentation, must then be submitted
to the Administrator or, in his/her absence, the Treasurer/Chief Financial
Officer, for the purpose of certifying and approving the payment of
this bill. The Administrator or, in his/her absence, the Treasurer/Chief
Financial Officer is the approving officer for all bills to be paid
by this method. Before the approving officer can approve a payment
of a bill, the Commissioner requesting the payment must sign the voucher
for that bill.
(4)
The approving officer must certify that the work has been performed
or the product has been received by the City and, based on information
from the Treasurer/Chief Financial Officer, that there are proper
and sufficient funds for this payment as well as legal authorization
to pay same.
(5)
Once the claim has been approved and the approving officer has certified
that the claim can be paid, the bill can be presented to the Treasurer/Chief
Financial Officer or other agent of the City who is drawing the check
for the payment of this claim. The checks must still be signed by
all the appropriate parties as any other claim paid by the City.
(6)
As long as the procedure set forth in this subsection is complied
with the Commissioner, Administrator and/or Treasurer/Chief Financial
Officer with regard to the payment of bills in between Board of Commissioner's
meetings, then the Board is required to ratify the payment of these
bills at its next regular meeting.
It shall be the duty of the License Inspector to collect all
license moneys which may be due to the City under any statute of the
state or any ordinance of the City, giving proper receipts and acquittances
for the moneys paid to him/her and making payments of the moneys thus
received to the Chief Financial Officer. The License Inspector shall
perform such other duties of like nature as from time to time may
be assigned to him/her by the director of the department that the
License Inspector is assigned to by the Board of Commissioners.
A.
Established; term. There is hereby established the position of Deputy
Director in the Department of Revenue and Finance, pursuant to N.J.S.A.
40:72-9. The Deputy Director shall serve during the term and at the
pleasure of the Director.
B.
Duties. The Deputy Director shall assist the Director in organizing,
developing, directing, supervising and performing the work involved
in the management of the Department. The Deputy Director shall assist
the Director in developing and preparing the departmental budget,
operational policy, work programs and budgetary policies; evaluate
the effectiveness of work programs and procedures of all units with
the Department; promote close coordination of planning efforts; develop
effective work methods for subordinates; undertake special studies
pertaining to Department functions; establish and maintain helpful
and cooperative relations with civic and business organizations; and
perform any other duties assigned to him/her by the Director. In the
absence of the Director, the Deputy Director shall serve in his/her
capacity but shall not be authorized to act at meetings of the Board
of Commissioners.
C.
Qualifications. Relevant experience in public or private sector organization
is required. Persons with mental or physical disabilities are eligible
as long as they can perform the essential functions of the job after
reasonable accommodation is made to their known limitations. If the
accommodation cannot be made because it would cause the employer undue
hardship, such person may not be eligible.
A.
Established. There is hereby established the unclassified title of
Municipal Treasurer in the Department of Revenue and Finance.
B.
Duties. The duties for this position are as provided by the job description
of the New Jersey Department of Personnel and as required by the applicable
statutes and regulations of the State of New Jersey as they apply
to the operations and management of municipal finance. Responsibilities
shall include, but not be limited to, the following:
(1)
Under direction of the Director and the Chief Financial Officer,
supervises and performs the work involved in the disbursement, accounting
and auditing of funds received and disbursed, and in negotiation of
loans and sale of bonds.
(2)
Does related work as required which shall include, but not be limited
to, supervising and performing the work involved in preparation of
varied financial reports and statements.
(3)
Supervises and performs the work involved in negotiation of loans
and sale of bonds.
(4)
Prepares budgets.
(5)
Be able to assign suitable related work and instructions to subordinates.
(6)
Be responsible for supervising work operations and/or functional
programs and have responsibility for evaluating personnel supervised
by this position, including recommendations to the Chief Financial
Officer and Director regarding personnel matters.
(7)
Plans and installs auditing and accounting systems and forms.
(8)
Handles correspondence pertaining to the Treasurer's office.
(9)
Prepares suitable reports containing findings, conclusions and recommendations.
(10)
Responds to inquiries of a technical nature.
(11)
Assists in the direction and establishment and maintenance of extensive
bookkeeping and other needed records and files.
(12)
Be required to learn and utilize various types of electronic and
manual recording and information systems used by the City and related
agencies.
C.
Qualifications. The Municipal Treasurer shall be required to be certified
as a municipal finance officer by the Division of Local Government
Services in the New Jersey Department of Community Affairs, and should
have five years of supervisory accounting experience in work involving
the installation, operation and auditing of large scale systems of
accounts, two years of which shall have been in municipal accounting
or auditing.
