Township of Andover, NJ Article VII Department of Finance

§ 3-28 Establishment.

[Amended 2-9-2005 by Ord. No. 2005-1]

The financial business of the Township shall be committed to the Finance Committee consisting of the Chief Financial Officer, the Treasurer (who may also be the Chief Financial Officer), the Township Administrator and two members of the governing body.

§ 3-29 Chief Financial Officer.

There shall be a Chief Financial Officer of the Township who, in consultation with the governing body, shall be responsible for overall facets of planning, execution and reporting associated with the Township's finances. The official's duties shall include the following:

A. Compile monthly and quarterly operating expenditure reports.

B. Prepare historical operating expenditure report for the purpose of yearly budget preparation suggested to the Committee based on historical trends, specific allocation for each line item of operation budget.

C. Collect and review cash flow information along with current expenditure needs to develop a cash management program for the Township. This program shall consist of investments in any one or a combination of those investments prescribed by New Jersey statutes. Prepare a yearly report of investments indicating interest earned.

D. Inform department and boards of budget appropriation balances.

E. Perform and exercise all the functions, powers and duties provided by general law and Township ordinances. He 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 Finance in the Department of Community Affairs of the State of New Jersey. He shall have custody of all public moneys of the Township and shall make monthly reports to the Township Committee of all receipts, expenditures, commitments and unexpended appropriations. Within 60 days after the end of each fiscal year he shall, under penalties prescribed by law, make to the Township Committee and file with the Township Clerk a detailed statement of the amount of bonds issued and outstanding and full and detailed account of his receipts and disbursements for the preceding fiscal year. The statement shall be in writing and verified by his oath, and may be prepared with the advice, assistance and consultation of the Township Auditor. 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 Township ordinance, shall be paid to the Chief Financial Officer who shall, within 48 hours after their receipt, deposit them in the authorized public depository of the Township to the credit of the proper account.

F. Make disbursements in payment of bills and demands shall be made by the Chief Financial Officer upon his preaudit and approval by the Township Committee. 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 be prepared by the Chief Financial Officer and shall bear the signatures of the Mayor and the Clerk. All claims and demands shall be in accordance with § 2-34.

§ 3-30 Division of Treasury and Township Treasurer.

Within the Township Finance Committee there shall be a Division of the Treasury, the head of which shall be the Township Treasurer appointed by the governing body. The official shall serve for a term of one year. The Treasurer may be the Chief Financial Officer. The Township Treasurer's duties shall include the following:

A. Coordinate with the Tax Collector and the Chief Financial Officer in all duties set by ordinance with emphasis on delinquent tax trends, foreclosures, and monthly monitoring of tax receipts to aid in a sound investment program.

B. Coordinate and develop a financial investment program for the Township.

§ 3-31 Division of Tax Collection.

Within the Department of Finance there shall be a Division of Tax Collection, the head of which shall be the Tax Collector.

A. The Tax Collector shall possess all the powers and duties established by law.

B. He shall enter in suitable books to be kept for that purpose the sums received by him each day for taxes, with the names of the persons on whose account the same have been paid; shall keep a record and account of the finances of the Township, and within 60 days after the end of the fiscal year or when otherwise required by the Township Committee shall make and furnish to the Township Committee a report thereof, with a detailed and true statement of all moneys received by him and disbursed therefrom and for what purposes, from the commencement of his official year to the date of his report, or for such period as the Township Committee may require, and a list of delinquent taxpayers for the previous year. He shall file the report, with two copies of the statement and list of delinquents, with the Clerk within the time specified above or when otherwise required by the Township Committee.

C. He shall as necessary and as directed arrange for sales of real estate for delinquent taxes.

§ 3-32 Division of Tax Assessments.

A. Within the Department of Finance there shall be a Division of Assessments, the head of which shall be the Tax Assessor.

B. The Tax Assessor shall perform such duties as required by law.

C. The Division shall:

(1) Value all real property in the Township for the purpose of assessments and taxation, and exercise all the powers of a Municipal Assessor pursuant to law.

(2) Prepare the tax lists and duplicate as required by law and maintain adequate records of each and every parcel of real property assessed or exempted.

(3) Have custody of and maintain an up-to-date Township Map and provide for the recording thereon of all changes in ownership or character of property assessed.

(4) Perform all other functions and duties required of Tax Assessors by general law.

§ 3-33 Tax Searcher.

The Tax Searcher shall be appointed by the Township Committee. He shall furnish reports and certificates relating to property taxes and assessments in the Township.

§ 3-34 Payment of claims and demands.

A. Any person claiming payment from the Township for goods or services rendered shall present a duly certified, detailed voucher to the Chief Financial Officer.

B. It shall be the duty of the Chief Financial Officer to contact the appropriate department head or Township employee who has knowledge that the goods or services rendered were in fact delivered to the Township and to have him certify this knowledge by affixing his signature to the municipal voucher in the designated place.

C. The Township Chief Financial Officer may question the accuracy, veracity or legitimacy of any claim against the Township by demanding further clarification from the claimant and, where appropriate, making adjustments in claims submitted. The Township Committee shall be the final arbitrator of any payment of claims dispute.

D. After being satisfied that all claims are in proper order and that monies are available to pay such claims, the Chief Financial Officer shall deliver the bills to the Township Committee for approval at a regular public meeting of such body. Claims shall be approved for payment not less than once in each calendar month; the Chief Financial Officer may set administrative deadlines after which claims may not be submitted for approval at a given public meeting of the governing body.

E. Upon approval of payment by the Township Committee, the Chief Financial Officer shall forthwith prepare all necessary checks, which shall be signed by the Mayor or other designated member of the Township Committee and cosigned by the Chief Financial Officer. All such checks shall be recorded in proper books of account and thereafter mailed or otherwise delivered to claimants.

F. In the case of payrolls, the Chief Financial Officer shall prepare, sign and issue payroll checks in accordance with proper payroll procedure and upon certification that each employee has rendered the service for which he is receiving remuneration. The Township Committee may at any time demand of the Chief Financial Officer a full and complete accounting of monies placed in and disbursed from the payroll account.

G. The Chief Financial Officer, in consultation with the Finance Committee to establish procedures and regulations for the preparation and use of purchase orders and for the payment of bills; provided, however, that any and all such procedures and regulations shall not become effective until approved by a resolution of the Mayor and Township Committee.

§ 3-34.1 One-hundred-percent disabled veteran tax refunds.

[Added 12-12-2016 by Ord. No. 2016-17]

A retroactive refund of property taxes as set forth in N.J.S.A. 54:4-3.32 shall be limited to the date of the submission of a proper claim to the Tax Assessor as required by N.J.S.A. 54:4-3.30.