There is created the position of Chief Financial
Officer, which shall be filled by appointment by the Township Council.
The Chief Financial Officer shall be a certified municipal finance
officer as required by N.J.S.A. 40A:9-140.1 et seq. As provided by
law, the Chief Financial Officer shall be appointed for a term of
four years, and until a successor is appointed and qualified.[2] The Chief Financial Officer 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, pre-auditing,
control, receipt, custody and disbursement of Township revenues and
expenditures. The Chief Financial Officer shall also be responsible
for all fiscal matters and financial policies of the Township.
[2]
Under the provisions of N.J.S.A. 40A:9-140.8,
any person who has served as the Chief Financial Officer of a municipality
for four consecutive years and who is reappointed as that municipality's
Chief Financial Officer shall be granted tenure of office.
A.
Township Treasurer. Within the Department of Finance
there shall be a Division of the Treasury, the head of which shall
be the Township Treasurer. The Treasurer shall be appointed by the
Township Council for the term provided by law, and until a successor
is duly appointed and qualified.[1], [2]
[1]
Under the provisions of N.J.S.A. 40A:9-152,
the governing body of the municipality may grant tenure in office
to an individual who has held the office of Municipal Treasurer for
10 consecutive years.
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 Chief Financial Officer, the Manager and the Council
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 approval by the Manager; except that payments from the payroll account shall be made pursuant to Subsection D below. Every check shall be 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.
D.
Payroll account. There shall be an account to be designated
the Township of Springfield 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 same 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 Manager or the Treasurer upon preaudit and approval
by the Manager of the entire payroll.
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 policies approved by the Council.
F.
Deputy Township Treasurer. There is hereby created
the position of Deputy Township Treasurer. The Deputy Treasurer shall
work under the supervision and direction of the Treasurer in the performance
of assigned duties. The Deputy Treasurer shall be vested with and
perform all of the duties of the Treasurer during the absence or disability
of the Treasurer. The Deputy Treasurer shall be appointed for a term
of one year, expiring December 31 of the year of appointment.
No municipal funds shall be disbursed except
pursuant to and within the limits of appropriations made in accordance
with law. All disbursements shall be by bank check or draft signed
by the Mayor or Deputy Mayor and countersigned by the Manager or the
Treasurer, as approved by Council.
The Chief Financial Officer, Treasurer and Deputy
Treasurer shall give a bond, at the expense of the Township, in accordance
with law.
Within the Department of Finance there shall
be a Division of Tax Collections.
A.
The Tax Collector shall be appointed by the Township
Council. No person shall be reappointed to the position of Tax Collector
unless, prior to such reappointment, such person has received a certificate
from the N.J. Division of Local Government Services evidencing satisfactory
completion of a course of instruction in the function and duties of
tax collectors.[1]
B.
Term. The Tax Collector shall be appointed for a term
of four years from the first day of January next following appointment,
and until the appointment and qualification of his/her successor or
the attainment of tenure as provided by law.[2] Vacancies, other than due to expiration of term, shall
be filled by appointment for the unexpired term.
[2]
Under the provisions of N.J.S.A. 40A:9-144
a Municipal Tax Collector who has held the office of Municipal Tax
Collector for 10 consecutive years prior to 1981 could be granted
tenure by the governing body of the municipality. Under the provisions
of N.J.S.A. 40A:9-145 a Municipal Tax Collector who held the position
for a continuous period of not less than five years or who was reappointed
to the position after completion of one full term of four years and
who filed on or before December 31, 1981, a certificate evidencing
completion of the Tax Collectors course is entitled to tenure.
C.
Duties.
(1)
It shall be the duty of the Tax Collector to prepare,
complete and mail or otherwise deliver tax bills to individuals assessed.
The Township Tax Collector shall enter the date and amount of the
payment on his/her duplicate bill in the proper column and likewise
in the cashbook, which shall be open for inspection at all reasonable
hours. The Township Tax Collector shall maintain an office in the
Municipal Building and be in attendance there at such times as the
Mayor or Council may designate. All monies collected by the Tax Collector
shall, within 48 hours after receipt thereof, either be paid to the
officer charged with the custody of the general funds of the Township,
who shall deposit all such funds within 48 hours after the receipt
thereof to the credit of the Township in its designated legal depository,
or be deposited to the credit of the local unit in its designated
legal depository. The Tax Collector shall report to the Council at
least once each month, at the same time as the Treasurer is required
to report, all receipts and deposits and cash on hand belonging to
the Township.
(2)
Within 60 days after the end of the fiscal year, and
at such other times as may be required by Council, the Tax Collector
shall make and furnish a detailed and true list of all delinquent
taxpayers for the next preceding year, or for such period as Council
may require. The Tax Collector shall be required at least once in
each year to conduct a tax sale for delinquent taxes, assessments
and sewer rents and shall diligently procure and prepare all necessary
forms, lists, certificates and documents in connection with such tax
sale. The Township Tax Collector shall further do or cause to be done
and perform all such duties and things required of the Tax Collector
by law.
D.
Deputy Tax Collector. There is hereby created the
position of Deputy Tax Collector. The Deputy Tax Collector shall work
under the direction of the Tax Collector, and assist the Tax Collector
in the performance of the assigned duties. The Deputy Tax Collector
shall be vested with and perform all the duties of the Tax Collector
in the absence or disability of the Tax Collector. The Deputy Tax
Collector shall be appointed by the Manager, for a term of one year,
expiring December 31 of the year of appointment.
E.
Bond. The Tax Collector shall give a bond, at the
expense of the Township, in accordance with law.
An independent auditor shall be appointed annually
by the Council pursuant to 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 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 required by
the Council.
The office of the Tax Assessor shall be a separate
department and not part of the Department of Finance. The Tax Assessor
shall be appointed by the Council for the term as provided by law.[2] The Tax Assessor shall be qualified as provided by law.
The Tax Assessor 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.
E.
Report to the Council regarding the school, county
preliminary and county final equalization tables immediately upon
receipt thereof, to the end that an appeal may be taken if determined
advisable within the period limited by law for such appeals; and consult
with and advise the Council as to any such appeal.
[2]
Under the provisions of N.J.S.A. 40A:9-148,
every municipal tax assessor and deputy assessor shall hold his office
for a term of 4 years from the first day of July next following the
appointment. Vacancies are filled for the unexpired term only. A tax
assessor may acquire tenure, in accordance with the provisions of
N.J.S.A. 54:1-35.31, upon reappointment after having served four consecutive
years in the position.
