There shall be a Department of Finance, the head of which shall
be the Director of Finance. The Director shall be appointed by the
Manager and shall be qualified by training and experience in municipal
budgeting, accounting, and finance. The Director shall be the chief
fiscal officer of the Township; shall supervise the work of the Department
and its divisions; and shall be responsible for the accounting, preauditing,
control, receipt, custody and disbursement of Township revenues and
expenditures. The Director shall also be responsible for all fiscal
matters and financial policies of the Township.
Within the Department of Finance, there shall be a Division
of Accounts and Control. Under supervision and direction of the Director
of Finance, the Division shall:
A.
Develop, maintain and enforce a uniform system of accounts, including
forms, standards and procedures for all departments of the municipal
government. Any uniform system of accounts shall include appropriate
provision for such records and reports as may be prescribed or approved
by the Manager for the determination of the cost of performance of
each functional program or activity, measured in such work units as
may be appropriate thereto, and for such data, records and reports
as may be prescribed or approved by the Manager for the preparation
and execution of a budget for the expenditure of public funds for
capital purposes to give effect to general improvement programs.
B.
Maintain and operate the Township's central bookkeeping and accounting
records according to sound accounting principles, and in accordance
with the requirements of the Director of the State Division of Local
Government.
C.
Audit all receipts and disbursements of the municipal government
and of each of its departments and preaudit all bills, claims and
demands against the Township, including payrolls, and require each
department head to certify that the materials, supplies or equipment
has been received and accepted as specified and that the services
have been duly rendered.
D.
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.
E.
Review each proposed expenditure and commitment to be made on behalf
of any department for conformity with state law, the Charter and ordinances
of the Township and authorize only such expenditures and commitments
as conform with all the requirements of the Administrative Code.
F.
Install, operate and maintain a central payroll system and all social
security, pension and insurance records for personnel of all departments.
G.
Devise, install and supervise a perpetual inventory of unissued stores
of the Township and install an accounting system whereby the status
of such inventories will be maintained currently; supervise a physical
inventory periodically; supervise the making of inventory lists of
furniture and equipment by every officer, department or other agency
having possession of Township-owned property; devise a system of inventory
records to account for all furniture and equipment and supervise a
periodic counting of such furniture and equipment.
H.
Submit a monthly report of expenditures and balances to the Township
Council and Manager.
Within the Department of Finance, there shall be a Division
of Tax Assessments, the head of which shall be the Municipal Tax Assessor.
The Municipal Tax Assessor shall be appointed by the Township Manager
for the unexpired term only. The Municipal Tax Assessor shall work
under the direct supervision and control of the Township Manager.
The Tax Assessor shall likewise perform and discharge all of the functions,
powers and duties prescribed by general law or by Township ordinance.
The Tax Assessor shall, prior to appointment, be qualified by training
or experience, or a combination thereof, in the valuation and assessment
of real and personal property. Under the direction and supervision
of the Township Manager, the Division shall:
A.
Have, perform and discharge all the functions, powers and duties
prescribed by law for a municipal assessor.
B.
Make assessments for benefits for local improvement, and for that
purpose have and exercise the powers and duties of a board of assessment
for local improvement 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 Township as a public record and
cause to be recorded thereon all changes in ownership or character
of the real property assessed, employing for that purpose the facilities
of other departments as provided by the Code.
Within the Department of Finance, there shall be a Division
of Tax Collections. The head of the Division shall be the Municipal
Tax Collector. The Tax Collector shall have, perform and exercise
all the functions, powers and duties as are provided by general law
and municipal ordinance. The Tax Collector shall receive and collect
all moneys assessed or raised by taxation or assessment for any purpose.
The Tax Collector shall keep proper records and shall report to the
Director at least once a month all receipts and deposits made by the
Tax Collector and shall in such report account for all moneys for
which the Tax Collector is responsible. The Tax Collector shall keep
a current record of all tax title liens, advising the Director promptly
as such liens become subject to foreclosure under the law. The Tax
Collector shall enforce the payment of delinquent taxes by the means
provided by law as soon as the taxes become delinquent. The Tax Collector
shall also serve as municipal tax searcher and municipal improvement
searcher and shall perform such duties as are prescribed by general
law and municipal ordinance. However, the Township Manager may appoint,
in lieu of the Municipal Tax Collector, any qualified person to the
position of municipal tax searcher and municipal improvement searcher.
A.
Municipal Treasurer. Within the Department of Finance, there shall
be a Division of the Treasury, the head of which shall be the Municipal
Treasurer.
B.
Powers and duties of the Treasurer. The Treasurer shall have, perform
and exercise all of the functions, powers and duties as are provided
by general law and municipal ordinances. The Treasurer shall 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. The Treasurer shall have custody of all public
moneys of the Township and shall make monthly reports to the Director
of Finance of all receipts, expenditures, commitments and unexpended
appropriations. All moneys received from any source by or on behalf
of the Township or any department, board, office or agency thereof,
except as otherwise provided by municipal 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
public depository of the Township to the credit of the proper account.
C.
Disbursements. Disbursements in payment of bills and demands shall be made by the Treasurer upon preaudit and warrant of the Director of Finance, approved by the Manager, except that payments from the payroll account shall be made pursuant to Subsection D below. Every warrant shall be in the form of a warrant check payable to the order of the person entitled to receive it and shall specify the purpose for which it is drawn and the account or appropriation to which it is chargeable. Each warrant check shall bear the signatures of the Manager or Acting or Deputy Manager or Mayor or Acting Mayor and the Treasurer or Acting Treasurer.
D.
Payroll account.
(1)
There
shall be an account to be designated the "Township of Willingboro
Payroll Account," and from time to time the Township Treasurer, upon
receipt of a warrant for an amount due such payroll account, shall
deposit the warrant to the credit of the payroll account, charging
the appropriate budgetary accounts therewith. Disbursement from the
payroll account may be made by payroll checks signed by the Treasurer
alone or someone authorized by the Manager to act in the Treasurer's
stead upon preaudit and warrant of the Director of Finance and approval
by the Manager of the entire payroll. The payrolls shall be drawn
as follows:
(2)
In case of error or adjustment, the Treasurer shall, and it shall
be the Treasurer's duty to, make proper correction and appropriate
record of such correction.
E.
Travel 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 Township.
Travel expenses will be reimbursed only in accordance with the travel
regulations of the Township of Willingboro.
An independent Auditor shall be appointed by the Council pursuant
to general law. The Auditor shall receive such compensation as may
be agreed upon and determined by the Council. The Auditor shall be
a registered municipal accountant of the State of New Jersey, but
need not be a resident of the Township. In lieu of appointing an individual
Auditor, the Council may appoint a firm of auditors, one or more members
of which shall be a registered municipal accountant of New Jersey.
The Auditor shall make the annual audit and shall have the powers
and perform the duties prescribed by general law, ordinance, or rules
and regulations of the Division of Local Government in the Department
of the Treasury of the State of New Jersey. The Auditor shall also
perform such duties and render such services as may be prescribed
by resolution of the Council.
