[Adopted as § 2-9 of the 1970 Revised General Ordinances]
[Amended by Ord. No. 419]
There shall be a Department of Finance of the Borough which shall have
jurisdiction over all business pertaining to finance. The chief financial
officer shall be appointed by the Council and shall be the Director of the
Department of Finance in accordance with the provisions of N.J.S.A. 40A:9-140.1
et seq.
[Amended by Ord. No. 206]
A.
Borough Treasurer. Within the Department of Finance there
shall be a Division of the Treasury, the head of which shall be the Borough
Treasurer. The Tax Collector, when so designated by the Council, shall be
the Treasurer. The Treasurer shall serve for a term of one year.
B.
Powers and duties. The Treasurer shall have, perform
and exercise all the functions, powers and duties provided by general law
and Borough ordinances. The Treasurer shall keep and maintain books and records
of all financial transactions of the Borough in accordance with the standards
and requirements of the Division of Local Government in the Department of
Community Affairs of the State of New Jersey, and shall have custody of all
public moneys of the Borough and shall make monthly reports to the Mayor and
Council of all receipts, expenditures, commitments and unexpended appropriations.
All moneys received from any source by or on behalf of the Borough or any
department, board, office or agency thereof, except as otherwise provided
by Borough ordinance, shall be paid to the Treasurer who shall, by the next
ensuing bank day after their receipt, deposit them in the authorized public
depository of the Borough to the credit of the proper account.
C.
Disbursements.
(1)
Presentation of detailed bill. Any person claiming payment
from the Borough shall present a detailed bill of items or demands, specifying
particularly how the bill or demand is made up, which bill shall be accompanied
by the Borough voucher form duly completed. It shall be the duty of the Clerk
to see that the signature of the officer or employee who has been designated
by the Council to certify that the materials have been received by, or the
services rendered to, the Borough, appears on every claim.
(2)
Approval of claims. Claims shall be presented to the chairperson of the committee responsible for the placing of the order who, if satisfied the claims are proper, shall approve the same. After such approval is given, the chairperson shall file the claims with the Clerk who shall then present such claims to the Council for formal approval at a regular meeting, except that claims comprising payrolls shall be presented for approval as set forth in Subsection D below. Where the Mayor does not approve claims prior to the time they are presented to the Council for approval, it shall be the Treasurer's duty to incorporate in the official minutes, by signing the official minutes or approving resolution, or by approving the schedule of claims approved by the Council, that (s)he has examined the same and has officially approved the same for payment.
(3)
Disapproval of claims. Claims shall be considered by
the Council which shall approve the same, except that they may reject any
claim presented to them, stating the reason for such rejection. Any disapproved
claim shall be referred back to the Clerk with such instructions as the Council
may give at the time of disapproval.
(4)
Record of claims. It shall be the duty of the Clerk to
record all claims in an appropriate register listing claims to be submitted
for approval by the Council, and the minute record shall clearly indicate
that such claims have been considered by the Council and approval given thereto,
with appropriate record as to any claims disapproved or rejected.
(5)
Approved claims so noted thereon. It shall be the duty
of the Clerk, or such other officer designated by resolution of the Council,
to indicate on claims that they have been approved for payment, with the date
of approval noted on the claim.
(6)
Payment of claims. After the Clerk has certified that
such claims have been approved, (s)he shall turn the same over to the Treasurer
who shall forthwith prepare the necessary checks for the payment thereof,
or in the Treasurer's absence the check shall be prepared by the Clerk. The
checks shall be signed by the Mayor and the Clerk and thereafter countersigned
by the Treasurer. In the Mayor's absence, the President of the Council may
sign; in the Clerk's absence the Deputy Clerk may sign; in the Treasurer's
absence the Deputy Clerk or the Clerk may sign, provided that the three required
signatures shall be of different individuals. If the office of Clerk and Treasurer
are held by the same person, the Council may designate an assistant Clerk
to sign checks in place of the Clerk. After preparing checks for payment of
claims, the Treasurer or the Clerk, as the case may be, shall record them
in proper books of account and thereafter mail or otherwise distribute the
checks to the claimants.
D.
Payroll account. At the first meeting of the Council
in January of each year, there shall be approved an account to be designated
the payroll account for the Borough and from time to time the Treasurer, upon
receipt of a warrant for an amount due such account, shall deposit the same
to the credit of the account, charging the appropriate budgetary accounts
therewith. The Treasurer shall thereafter draw checks on such account to officers
and employees entitled to payment therefrom. For the purpose of paying claims
for salaries, wages and compensation to employees of the Borough for services
rendered in accordance with the salary ordinance of the Borough, the Treasurer
shall present monthly to the Council for approval warrants drawn to the order
of the payroll account as follows:
(1)
The Mayor and Council may, by resolution, provide that
payments for such salaries, wages and compensation to employees may be made
on a monthly or biweekly basis to the officers and employees, whether elective
or appointive.
(2)
In advance for all employees whose salaries are on an
annual or other basis when such salaries are due and payable prior to the
next regular meeting of the Council.
(3)
In advance for all employees whose compensation is on
an hourly basis when the compensation has been approved by some responsible
designated official and the chairman of the appropriate committee, and has
been certified to the Treasurer.
(4)
Up to and including the seventh day prior to the regular
meeting for all employees who are paid on an hourly basis.
(5)
The Treasurer, or the Clerk in the Treasurer's absence,
is hereby authorized to sign checks drawn on the payroll account upon due
notice that the payrolls have been approved by the proper committee and by
the proper certifying authorities and have been approved as to total amount
by the Council.
(6)
At each regular meeting of the Council the Treasurer
acting as the payroll officer shall submit for approval or ratification, as
the case may be, the necessary payrolls for the amounts due the several officers
and employees for compensation. The payroll shall be considered by the Council
and approved as to total amount due, if found to be correct.
(7)
In case of error or adjustment in the payroll, the Treasurer
shall see that such error or adjustment is properly corrected and appropriate
records made thereof, and it shall be his duty to see that such correction,
if required, is effected.
(8)
Such officers as may be designated by the Council are
hereby authorized to sign warrants drawn in favor of the payroll account upon
due notice that the appropriate payrolls have been approved by the proper
committee and by the proper certifying authorities, which certifying authorities
and committees shall be those designated in a resolution of the Council.
E.
Claims for travel expenses. In the case of claims for
reimbursement for actual and necessary traveling expenses, itemized claims,
supported by receipts where available, shall be presented in order to obtain
reimbursement for expenses incurred by local officials or employees where
authorized to travel by the Council.
Within the Department of Finance there shall be a Division of Tax Collection,
the head of which shall be the Borough Tax Collector.
A.
Appointment. Pursuant to authority contained in N.J.S.A.
40A:9-141 and N.J.S.A. 40A:9-142, there shall be appointed by the Mayor, with
the advice and consent of the Borough Council, a Tax Collector of the Borough
for a term of four years. Any person who shall be reappointed Tax Collector,
so as to continue in office for a period of five years from the date of his
original appointment, shall achieve tenure pursuant to law.
[Amended 9-26-2001 by Ord.
No. 593]
B.
Duties. The Tax Collector shall possess all of the powers
and duties established by law. The Collector shall enter in suitable books
to be kept for the purpose the sums received by him each day for taxes, with
the names of the persons on whose account the same are paid, keep a record
and account of the finances of the Borough, and within 60 days after the end
of the fiscal year, or when otherwise required by the Council, make and furnish
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
Council may require. He shall also prepare and submit a list of delinquent
taxpayers for the previous year. He shall file the report, with two copies
of the statement and the list of delinquents, with the Borough Clerk within
the time hereinbefore specified, or when otherwise required by the Council.
[Amended by Ord. No. 311]
A.
Within the Department of Finance, for administrative
purposes, there shall be a Division of Tax Assessments, the head of which
shall be a Tax Assessor. The Mayor shall nominate and, with the advice and
consent of the Council, appoint a Tax Assessor for the Borough. The appointment
shall be made in accordance with the provisions of N.J.S.A. 40:87-16.[1] The Tax Assessor shall:
(1)
Have, perform and discharge all the functions, duties
and powers prescribed by law for a municipal assessor.
(2)
Make assessments for benefits for local improvement.
(3)
Maintain adequate assessment records of each separate
parcel of real property assessed or exempted.
(4)
Maintain a current tax map of the Borough as a public
record and cause to be recorded thereon all changes in ownership or character
of the real property assessed, employing for that purpose the facilities of
other departments as provided by the Code.
[1]
Editor's Note: Former N.J.S.A. 40:87-16 was repealed by L. 1987, c.
379, § 1. See now N.J.S.A. 40A:60-2, 40A:60-5 and 40A:60-6.
B.
The term of office of the Tax Assessor shall commence
on July 1 and shall be for four years, except that the first Tax Assessor
appointed hereunder shall hold office from the date of his appointment to
June 30, 1985. Thereafter the Tax Assessor shall hold his office for a term
of four years from the first day of July next following his appointment. Any
vacancy, except that created by the expiration of a term of office, shall
be filled by appointment for the unexpired term only.
C.
The Tax Assessor shall receive such salary or compensation
as the Borough Council shall from time to time fix by ordinance.
The Tax Searcher of the Borough shall be appointed by the Mayor, with
the advice and consent of the Council. He shall, when required by the Council,
furnish reports relating to property taxes in the Borough.
The Council shall appoint a registered municipal accountant as Auditor,
who shall cause to be made an annual audit of the Borough's accounts and financial
transactions, as required by law. He shall also assist in the preparation
of the budget and such other reports as may be required by law.
