[HISTORY: Adopted by the Board of Chosen Freeholders of Mercer
County as Ch. 3.01 of the 2003 Mercer County Code (Ord. No. 76-5). Amendments noted where applicable.]
[Pursuant to P.L. 2020, c. 67, effective 1-1-2021, the Code
of Mercer County has been amended to delete the term “Board
of Chosen Freeholders” and replace it with the term “Board
of County Commissioners.” In addition, the terms “Freeholder”
and “Chosen Freeholder” have been deleted and replaced
by the term “County Commissioner.”]
B.
No voucher shall be paid unless it is itemized in sufficient detail
for verification, is certified to be correct by the party claiming
payment, carries a certificate by the head of the pertinent department,
office of agency that the goods or services itemized have been received
in good order, and has been audited and approved for payment by the
Treasurer.
The Treasurer shall, for each regular meeting of the Board,
list all vouchers paid through the close of business on the Tuesday
before the meeting and since the last preceding list was compiled,
and shall file the list with the Clerk to the Board as a public record.
For the purposes of N.J.S.A. 40A:5-17, the Board shall be deemed
to have approved or disapproved all vouchers in accordance with the
action of the Treasurer.
Vouchers may be paid by warrant, voucher check or bank check
signed by the County Executive and countersigned by the Treasurer
as disbursing officer. Payroll checks shall be signed by the County
Executive and the Treasurer on authority of a voucher or warrant of
the Treasurer for a complete or partial payroll. Facsimile signature
plates or stamps under the personal control of the signers may be
used.
Salaries, wages and other compensation of officers and employees
of the County shall be paid biweekly. The head of each department,
office or agency shall certify to the Treasurer, at such times and
in such form as he shall prescribe, the names and positions of all
persons employed in or by the department who are entitled to be paid
in the next ensuing payroll. The Treasurer shall then complete a central
payroll for the County and prepare the necessary checks for signature.
The County Executive with the approval of the Board shall designate
and retain a registered municipal account of New Jersey to prepare
and submit annually a post-audit of all County accounts and financial
transactions and records pertaining thereto, in accordance with state
laws and regulations and generally accepted auditing standards.
[Added by Ord. No. 88-22]
A.
Contracts proposing the engagement of the Mercer County Auditor pursuant
to the Local Fiscal Affairs Law shall be delivered to the Board no
later than January 31 of the year for which the audit is proposed
to be performed.
B.
No person shall commence any work on the audit to the County conducted
pursuant to the Local Fiscal Affairs Law, N.J.S.A. 40A:5-1 et seq.,
until after that person has been engaged to perform such work pursuant
to a written contract approved by the Board.
C.
The County Executive may develop, promulgate and adopt administrative
rules and regulations to implement the foregoing policies established
by the Board and shall deliver any such rules and regulations to the
Clerk to the Board. The Clerk to the Board shall maintain such rules
and regulations on file in the office of the Clerk to the Board from
the date of the Clerk's receipt thereof.
