Under the supervision of the Mayor as chief
executive, there shall be a Department of Finance, the head of which
shall be the Chief Municipal Finance Officer, who shall be qualified
by training and experience. The Department shall have such other employees
as shall be established by ordinance. Within the Department there
shall be the following divisions:
Within the Department there shall be a Division
of Treasurer, the head of which shall be the Chief Financial Officer
who shall hold the title Treasurer, who shall be qualified by training
and experience and who shall be properly certified pursuant to N.J.S.A.
40A:9-140.1 et seq., as amended. The Treasurer shall be appointed
by the Mayor with the advice and consent of Council.
A.
Composition. Under the supervision of the Treasurer,
the Division of Treasurer shall include the Assistant Treasurer who
shall be appointed by the Mayor with the advice and consent of the
Council.
(1)
The term of the Assistant Treasurer shall be one year.
Removal of the Assistant Treasurer shall be in compliance with N.J.S.A.
40A:9-152.1.
(3)
The Division shall also include the Finance Committee
of the Council and may also include a Township insurance adviser.
The Division shall have such other employees as shall be established
by ordinance.
B.
Powers and duties.
(1)
Under the supervision of the Treasurer, the Division
shall:
(a)
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.
(b)
Develop, maintain and enforce a uniform system of
accounts, including forms, standards and procedures, for all departments
of the municipal government.
(c)
Have custody of all public moneys of the Township
and provide proper bank accounts to protect and separate funds.
(d)
Control 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.
(e)
Review fund disbursements so that no municipal funds
shall be disbursed except pursuant to and within the limits of appropriations
made in accordance with the law. All disbursements shall be by bank
check or by draft signed by the Mayor or other officer duly authorized
by resolution and countersigned by the Treasurer.
(f)
Make monthly reports to Council of all receipts, expenditures,
commitments and unencumbered appropriation balances.
(2)
Issuance of checks; monthly summary.
(a)
Prior to the issuance of checks by the Treasurer,
vouchers shall be approved by a majority of the whole Council. Each
voucher shall be accompanied by a certification by the department
head whose department will be charged that the goods have been received
by or the services rendered to the Township, except as herein provided.
(b)
The Treasurer shall prepare a monthly summary of expenditures
which shall include budgetary line items. Said summary shall be prepared
in sufficient quantity for each member of Council, and one copy shall
be filed with the Clerk.
(3)
The Treasurer, in accordance with the law, is designated
as financial officer to issue and award bonds in accordance with the
terms of advertised public sale. He shall report at the next meeting
the principal amount, interest rate, maturities, price and underwriter.
He shall supervise receipt, delivery and transfer of bonds, subject
to the Local Bond Law (N.J.S.A. 40A:2-1 et seq.).
(4)
The Treasurer shall receive all moneys paid to any
department of the Township government in the performance of its duties
and shall deposit such moneys in an authorized depository of the Township
within 48 hours of receiving such moneys or on the first banking day
thereafter.
(5)
The Treasurer shall establish uniform standards for
requisitions.
(6)
The Treasurer shall arrange for the conduct of the
annual audit by the Township Auditor, who shall be appointed annually
by the Mayor with the advice and consent of the Council, and shall
cooperate with the Auditor in the performance of his duties in accordance
with state law for municipal audits.
(7)
The Treasurer shall have custody of all investments
and invested funds of the municipality or in its possession in a fiduciary
capacity, except as otherwise provided by law, and keep such funds
and all municipal moneys not required for current operation safely
invested or deposited in interest-bearing accounts as may be approved
by the Council in accordance with law.
(8)
The Treasurer shall report to the Council at the final
regular meeting of each year on the amount committed for which invoices
have not been received and on the purpose for which such appropriation
was made.
(9)
The Assistant Treasurer shall perform all duties that
may be assigned by the Treasurer, including but not limited to:
C.
Preparation of budget. The Department, in conjunction
with the Auditor, shall prepare the budget document.
(1)
On or before November 1 of each year, each department
head shall submit to the Department of Finance requests for appropriation
for the ensuing budget year, including a statement of departmental
programs, expenditures and employees for the last completed fiscal
year and for the then-current fiscal year, as estimated, together
with the departmental request for the ensuing fiscal year. Significant
deviation of the requested amount from the amount currently budgeted
shall be accompanied by explanatory information. In a separate capital
section, the departmental requests shall also set forth the estimated
capital needs and appropriation requests for capital purposes of the
department for the then-current fiscal year and for two ensuing fiscal
years.
(2)
The Department of Finance shall compile and evaluate
the requests for appropriations received from the department heads
for consideration by the Mayor. During the month of November, each
department head shall appear before the Mayor and the Finance Committee
of Council for hearings on the various requests.
(3)
On or before December 15 of each year, the Treasurer
shall prepare estimates of property and nonproperty tax revenues which
may be anticipated for the support of the budget for the ensuing fiscal
year.
(4)
On or before the 31st day of January, the Mayor shall
submit the proposed budget to Council. After consideration by the
Council, there shall be appended to the budget a detailed analysis
of all items of expenditure and revenue. Said analysis shall include
for each line item a comparison of the amounts budgeted for the current
year and the amounts budgeted and expended in the previous year.
(5)
There shall be appended to the budget document a capital
section which shall include a budget of capital projects proposed
or continued for the current budget year, together with a forecast
of capital needs for the ensuing year.
D.
Adoption of budget. The budget shall be considered,
approved and adopted after public hearing and certification by the
Director of Local Government in accordance with the Local Budget Law,
N.J.S.A. 40A:4-1 et seq.
E.
Operation of budget.
(1)
The Mayor and Department of Finance shall supervise
the administration of each annual budget. Each department shall administer
its expenditures within the limits of such allotments.
(2)
No deficits may be incurred within a department. However,
upon consultation with the Finance Committee and approval of the Council,
priorities and allotments may be shifted within the confines of an
annual budget.
F.
Purchasing. All purchases of any supplies, material
or equipment or contractual services for a department shall be made
by the Department of Finance pursuant to a written request from the
head of the department whose appropriation will be charged and the
certification of the Treasurer that a sufficient unencumbered balance
of appropriation is available to pay therefor. All such purchase contracts
shall conform to applicable requirements of state statutes for competitive
bidding. Except as the Township Council may authorize in case of emergency,
no purchase shall be made and no bill, claim or voucher shall be approved
unless the procedures prescribed by or pursuant to this chapter have
been followed.
(1)
Award of contracts. Where contracts are let to public
bidding, the Council may, upon recommendation from the head of the
department whose appropriation will be charged, let the contract in
the manner prescribed by law. Any such contract shall be executed
in the manner provided by this chapter and by general law.
(2)
Purchase by quotation. Where purchases are made without
competitive bidding, the department head shall obtain, wherever possible,
at least three price quotations for the items purchased and shall
record and maintain such quotations in his office for at least two
years from the time they are furnished. He shall also provide a copy
of the quotes received and invoices to the office of the Treasurer.
Wherever circumstances permit, the purchase shall be made from the
lowest of such quotations received from a responsible bidder.
(3)
Emergency purchases. The Township shall establish
a procedure for the purchase of any item or items required for the
immediate protection of the public health, safety or welfare, which
will permit such emergency purchases to be made for specific purposes
in a manner other than that prescribed by this article.
(4)
Acceptance of material. Upon delivery of materials
purchased, the department head shall immediately inspect said materials
as to quantity, quality and condition in accordance with the purchase
order and shall immediately notify the Department of Finance of any
irregularities.
G.
Finance Committee.
(1)
Within the Department there shall be a Finance Committee
appointed by the Mayor with the advice and consent of Council.
(2)
The Finance Committee shall consist of one or more
members who shall be Council members. The Mayor with the advice and
consent of the Council may also appoint a citizen of the Township
who is qualified by training or experience in financial matters to
serve.
(3)
The Finance Committee shall choose its Chairman annually
from among its members.
(4)
The Committee shall advise the Treasurer and provide
liaison between the Division of Treasurer and the Council.
H.
Insurance Adviser.
(1)
Within the Division there may be an Insurance Adviser
appointed by the Mayor with the advice and consent of the Council.
Said Insurance Adviser shall not be an agent of any company or companies
providing insurance coverage to the Township during the term of his
appointment.
(2)
The Insurance Adviser shall, when so directed, report
to the Treasurer on the adequacy of the Township's current insurance
coverage and, at any time, recommend changes, additions or deletions
to existing policies.
I.
Disbursements.
(1)
Vouchers for salaries and wages shall include reference
to the payee, the amount, the pay period and the account to be charged
and shall be prepared by the Clerk for presentation to the Treasurer
and Council.
(2)
Vouchers for other goods and/or services shall be
prepared within seven days of receipt of invoices and shall include
reference to the payee, the amount, the goods or services provided
and other information herein provided. Checks shall be issued within
seven days of approval of the payment by Council.
(3)
The Treasurer shall ensure that all discounts offered
are noted on the voucher and shall expedite processing so that discounts
will be utilized. The Treasurer shall ensure that sales tax exemption
certificates are filed where appropriate.
K.
Payment of claims between meetings.
[Added 9-16-2014 by Ord. No. 6-2014]
(1)
Each Council member shall submit, in writing, a list of bills to
be paid in between meetings of the Township Council. That list can
be a list for the fiscal year or the list can be submitted on an ad
hoc basis for bills that must be paid inbetween meetings. This list
must be submitted to the Township Administrator and to the Treasurer/Chief
Financial Officer of the Township.
(2)
All bills to be paid must be accompanied by the appropriate voucher
which has been executed by the vendor, the Council member in charge
of said department, as well as any other officer required to sign
vouchers for the approval of payments.
(3)
The bill, with all supporting documentation, must then be submitted
to the Administrator or, in his/her absence, the Treasurer/Chief Financial
Officer, for the purpose of certifying and approving the payment of
this bill. The Administrator or, in his/her absence, the Treasurer/Chief
Financial Officer, is the approving officer for all bills to be paid
by this method. Before the approving officer can approve a payment
of a bill, the Council member requesting payment must sign the voucher
for that bill.
(4)
The approving officer must certify that the work has been performed
or the product has been received by the Township and, based on information
from the Treasurer/Chief Financial Officer, that there are proper
and sufficient funds for this payment as well as legal authorization
to pay same.
(5)
Once the claim has been approved and the approving officer has certified
that the claim can be paid, the bill can be presented to the Treasurer/Chief
Financial Officer or other agent of the Township who is drawing the
check for the payment of this claim. The checks must still be signed
by all the appropriate parties as any other claim paid by the Township.
Within the Department of Finance there shall
be a Division of Tax Collection, the head of which shall be the Municipal
Tax Collector appointed pursuant to N.J.S.A. 40A:9-142.
A.
The Tax Collector shall:
(1)
Perform the functions of a collector of taxes under
general law, including, without limitation thereto, the preparation
and mailing of tax bills, enforcement of tax collections by tax sales
and otherwise and maintenance of tax accounting records in such a
manner as may be prescribed pursuant to the Charter and this chapter.
(2)
Receive and collect all current and delinquent real
property taxes and charge and receive penalties and interest pursuant
to law.
(3)
Make or cause to be made certified 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.
(4)
Maintain suitable books or other records and enter
in said books the sums received each day, together with the account
to which each receipt is credited.
(5)
Report monthly to the Council on the total amount
collected and on the ratio of tax revenues collected to anticipated
revenues.
(6)
Within 60 days after the end of the fiscal year, report,
in writing, to the Council a true list of delinquent taxpayers for
the preceding year or for a period required by the Council.
(7)
Deposit in the authorized depository of the municipality
moneys received within 48 hours of receipt or upon the first banking
day thereafter.
B.
The position of Tax Search Officer within the Department
of Finance is hereby created. The Tax Search Officer shall be a bonded
official, such bond to be paid for by the Township. The Tax Collector
may serve as the Tax Search Officer. The Tax Search Officer shall:
Within the Department of Finance there shall
be a Division of Tax Assessment, the head of which shall be the Tax
Assessor appointed by the Mayor with the advice and consent of Council,
who shall be qualified by both training and experience in accordance
with state law (N.J.S.A. 40A:9-148).
A.
The Tax Assessor shall:
(1)
Have, perform and discharge all of the functions,
powers and duties prescribed by law for a municipal assessor.
(2)
Maintain adequate and current assessment records of
each separate parcel of real property assessed or exempted.
(3)
Establish procedures for the assessment of real property
within the Township.
(4)
When authorized by the Council, conduct assessments
for other local governments.
(5)
Maintain a current Tax Map of the Township as a public
record.
(6)
Maintain a current sales map of the Township showing
all usable sales and deed dates.
[Added 12-7-2010 by Ord. No. 18-2010]
Within the Department of Finance there shall be a Division of
Purchasing, the head of which shall be the Qualified Purchasing Agent
appointed by the Mayor with the advice and consent of Council, who
shall be qualified by both training and experience in accordance with
N.J.S.A. 40A:11-9.
A.
The Purchasing Agent shall:
(1)
Prepare and enforce specifications for the purchase of materials
and supplies. For purchases which require public bidding, or solicitation
of quotations for amounts more than 50% of the current statutory bid
threshold, specifications must be approved by resolution prior to
the issuance, publication or release of said specifications and prior
to the request for receipt of bids.
(2)
Advertise for bids and seek quotations on prices for the purchase
of materials and supplies.
(3)
Receive bids and quotations and make appropriate recommendations
to the Township Council.
(4)
Prepare contractual and related documentation for the approval of
the Township Council and supervise the execution of the same.
(5)
Administer the performance of all municipal contracts.
(6)
Inspect or supervise the inspection of all materials and supplies,
the rendition of contractual services and determine their quality,
quantity and conformity with specifications.
(7)
Manage any central storeroom or storerooms or warehouse or warehouses
that exist or may be established by the Township.
(8)
Purchase, store and distribute all materials and supplies and contract
for all services required by any Township department, office or agency.
(9)
Arrange and supervise the sale of Township personal property or property
in the possession of the Township, pursuant to law.
(10)
Supervise and administer all joint purchasing agreements between
the Township and other contracting units of the State of New Jersey.
(11)
Prepare prebid specifications, regulations and standard questionnaires
for bidders, subject to the approval of the Township Council.
(12)
Use the fair and open process approved by the governing body
according to N.J.S.A. 19:44A-1 et seq., to recommend the award of
a contract for any purchase over $17,500 and up to the bid threshold.
(13)
Perform such other duties as directed by the Chief Municipal
Finance Officer or Business Administrator.
B.
Public bidding procedure.
[Amended 12-15-2015 by Ord. No. 16-2015]
(1)
All purchases shall conform to the provisions of the Local Public
Contracts Law and any regulation issued thereunder. All purchase contracts
shall conform to the requirements of public bidding in the Local Public
Contracts Law, N.J.S.A. 40A:11-1 et seq., and related Procurement
Laws, P.L. No. 1999, c. 440. When the Township employs a Qualified
Purchasing Agent, as established in N.J.S.A. 40A:11-9b, all purchases
shall conform to the bid threshold established in N.J.S.A. 40A:11-3,
as amended.
(2)
In those circumstances pursuant to N.J.S.A. 40A:11-4 exceeding the
bid threshold set forth in N.J.S.A. 40A:11-3, as amended, only the
Township Council shall award such a contract.
C.
The Purchasing Agent is authorized to advertise for and receive bids
in connection with all purchases, contracts or agreements, in accordance
with the provisions of the Local Public Contracts Law. The Township
Council shall be the contracting agent and shall award such contracts
and purchases as may be recommended by the Purchasing Agent.
D.
The Purchasing Agent shall determine the method of presenting bids,
except that such method shall be confined to either personal presentation
at bid opening or by registered mail. In either case, the method shall
be stated in the public advertisement and, if by registered mail,
proper safeguards shall be provided to ensure the security of bids.
Bids received after the time stated in the advertisement shall be
considered as nonresponsive and shall be returned unopened to the
sender.
E.
All bids will be opened by the Purchasing Agent in public in accordance
with the bid specifications and applicable law. A record shall be
kept of the bid openings, and the same shall be available to the public.
F.
Following review and evaluation of the bids, the Purchasing Agent
shall recommend the lowest qualified bidder to the Township Council,
which shall award the contract or take such other action as it deems
proper.
