[1982 Code § 3-48; Ord. #598]
There is hereby created a Department of Audit Accounts and Control, the head of which shall be the Director. The Director shall be responsible for the establishment and supervision of all financial systems, collection of and custody of Borough moneys.
[1982 Code § 3-49; Ord. #598]
Within the Department of Audit Accounts and Control, there shall be a Division of Finance, the head of which shall be the Borough Treasurer, who shall serve as Chief Financial Officer of the Borough. The Division shall:
a. 
Maintain the central accounts and records.
b. 
Control all expenditures within the limits of appropriations through an encumbrance system of budget operation.
c. 
Preaudit bills and claims and certify the same on the vouchers presented.
d. 
Make revenue and expenditure estimates for the Mayor and Administrator.
e. 
Have the safekeeping and custody of all municipal securities, investments and savings bonds of the municipality.
f. 
Invest and reinvest surplus or idle funds of the municipality.
g. 
Serve as certifying agent for the New Jersey Retirement System and/or similar pension and benefit plans with respect to municipal employees.
h. 
Promptly pay interest and principal on municipal obligations as they fall due.
i. 
Receive funds entrusted to or under the control of any department, when directed, and deposit all funds received by it in depositories authorized by the Borough Council.
j. 
Pay and disburse city funds upon presentation of approved vouchers and warrants.
k. 
Make monthly reports to the Borough Council, Mayor and Administrator of all expenditures, commitments and unexpended appropriations.
[1982 Code § 3-50; Ord. #598]
Within the Department of Audit Accounts and Control, there shall be a Division of Revenue, the head of which shall be the Collector of Revenue. The Collector of Revenue shall also perform and exercise all the powers, duties and functions invested in or conferred upon a Collector of Taxes, collector of assessments, collector of sewer charges, etc. He shall also be the official Tax Search Officer and is authorized to make examinations and issue tax search certificates with respect to liens for municipal taxes and other charges which have the legal effect of a tax lien. He shall:
a. 
Perform the functions of a Collector of Taxes under general law, including, without limitation thereto, the rendering of bills for property taxes pursuant to law, enforcement of tax collections by tax sales and otherwise and the maintenance of tax accounting records in such manner as may be prescribed or approved pursuant to ordinance or Statute.
b. 
Receive and collect all current and delinquent real and personal property taxes and municipal fees and charges and receive penalties and interest pursuant to law.
c. 
Make or cause to be made and certify searches for tax and other liens on real property, as may be authorized by law, and charge and collect, for the use of the municipality, the fee required pursuant to law for any such search.
d. 
Receive and collect all current and delinquent sewer charges, including penalties.
e. 
Manage and control all tax-foreclosed property acquired by the municipality under the supervision and direction of the Administrator.
f. 
Receive, note and transfer to the Borough Treasurer any and all funds or fees collected or received by any employee for the benefit of the Borough.