[Added 2-2-2015 by Ord. No. 1-2015[1]]
[1]
Editor's Note: This ordinance also repealed
former Art. VI, Department of Finance, added 5-12-1986 by Ord. No.
19-1986, as amended.
[Amended 5-26-2015 by Ord. No. 28-2015]
Under the oversight, supervision and direction of the City Administrator;
there is hereby established the Division of Finance, which shall oversee
the financial operations of the City and coordinate financial data
and reports generated by the Account and Controls Unit and the Treasury
Unit.
[Amended 5-26-2015 by Ord. No. 28-2015; 4-22-2019 by Ord. No. 10-2019]
A.
There is hereby established the office of Chief Financial Officer
within the Division of Finance. The Chief Financial Officer shall
be a City officer appointed by the Mayor and confirmed by the City
Council. The Chief Financial Officer shall be a certified municipal
finance officer, holding a certificate issued pursuant to the provisions
of P.L. 1971, c. 39, and P.L. 1988, c. 110 (N.J.S.A. 40A:9-140.1 et
seq.). The Chief Financial Officer shall also perform the duties and
responsibilities set forth under these provisions and N.J.S.A. 52:27BB-26
et seq. Any and all references to the "City Comptroller" or "Comptroller"
in the Code shall hereinafter be designated "Chief Financial Officer"
unless otherwise provided by law or ordinance.
B.
There shall also be the position of Treasurer within the Division
of Finance. The Treasurer shall be a City officer appointed and confirmed
in the same manner as the Chief Financial Officer and shall be qualified
by experience and training under applicable law to perform the duties
of his/her unit within the Division of Finance.
C.
There shall also be the position of Manager of Accounts and Controls
within the Division of Finance. The Manager of Accounts and Controls
shall be a City officer appointed and confirmed in the same manner
as the Chief Financial Officer and shall be qualified bv experience
and training under applicable law to perform the duties of his/her
unit within the Division of Finance.
D.
There shall also be the position of Manager, Abatements and Special
Taxes (also referred to throughout the Code as "Manager of Abatements
and Special Taxes") within the Division of Finance. The person holding
this position shall be a confidential employee appointed by the Mayor,
without the need for confirmation by the City Council, and shall be
qualified by experience and training under applicable law to perform
the duties of his/her unit within the Division of Finance.
[Amended 5-26-2015 by Ord. No. 28-2015; 4-22-2019 by Ord. No. 10-2019]
A.
The
Chief Financial Officer shall oversee and direct the fiscal affairs
of the City and be responsible for the maintenance of a uniform system
of accounting and a complete set of records and for maintaining a
system of internal controls to assure that all vouchers and payments
approved by the Division of Finance shall be in accordance with law
and within appropriations made therefor, except as may be provided
in emergencies pursuant to any ordinance or resolution adopted by
the City.
B.
The Manager of Accounts and Controls shall perform those duties as assigned and designated by the City Administrator and the Chief Financial Officer and aid the Chief Financial Officer in effectuating the duties of the Division of Finance as set forth in Article VI of this chapter. The Manager of Accounts and Controls shall be responsible for the recording of all financial transactions as well as rendering reports to the Chief Financial Officer and City Administrator on a monthly basis. The Manager of Accounts and Controls shall supervise the Accounts and Controls Unit within the Division of Finance.
C.
The Treasurer shall perform those duties as assigned and designated by the City Administrator and aid the Chief Financial Officer in effectuating the duties of the Division of Finance as set forth in Articles VI and VII of this chapter. The Treasurer shall be responsible for the custody of all City funds and for the disbursement of the same upon proper certification within the Division of Finance. The Treasurer shall also be responsible for the reconciliation of all bank accounts as well as coupon accounts and the rendering of monthly activity reports to the Chief Financial Officer. The Treasurer shall be the Unit Manager for the Treasury Unit within the Division of Finance.
D.
The Manager of Abatements and Special Taxes shall perform those duties as assigned and designated by the City Administrator and the Chief Financial Officer in effectuating the duties of the Division of Finance as set forth in Articles VI and VII of this chapter as they may relate to tax-abated/exempt projects within the City. The Manager of Abatements and Special Taxes shall specifically perform the following duties:
(1)
Assist in the process of evaluating and making recommendations regarding
tax abatement/exemption applications and preparing financial agreements
related thereto;
(2)
Supervise and oversee development and implementation of rules, regulations
and procedures necessary to promote standardization, administrative
and cost efficiency, accountability, and integrity in collection of
revenues, arrearages, and delinquencies due to the City with respect
to tax-abated/exempt projects;
(3)
Supervise and oversee fiscal administration of tax-abated/exempt
projects, including calculation of property taxes, service charges
and fees, as well as invoice review and processing, financial analysis,
quality assurance and resolution of disputes;
(4)
Maintain an ongoing revenue reporting system relating to tax-abated/exempt
projects and conduct continuous cost-analysis studies of revenue collection
relating to tax-abated/exempt properties;
(5)
Ensure timely collection of all revenue due from tax-abated/exempt
projects;
(6)
Develop administrative procedures to increase collection rates and
reduce delinquency rates with respect to financial aspects of tax-abated/exempt
projects;
(7)
Review and process reports, financial statements and documents associated
with tax-abated/exempt projects;
(8)
Oversee enforcement of financial agreements relating to tax-abated/exempt
projects; and
(9)
Act as liaison between departments, divisions and units within the
City on matters pertaining to tax-abated/exempt projects.
E.
The Manager of Abatements and Special Taxes shall be the Unit Manager
for the Abatements and Special Taxes Unit within the Division of Finance.
A.
The
Manager of Accounts and Controls, under the supervision of the City
Administrator and Chief Financial Officer, shall develop, maintain
and enforce a uniform system of accounts, including forms, standards
and procedures, for all departments of the City government. He shall
maintain records of all fiscal transactions of the City through a
central bookkeeping system operated according to sound accounting
principles. In addition, he shall maintain such records as may be
prescribed by the Mayor or by resolution of the City Council for the
determination of performance of any functions, program or activity
of the City measured in such unit as may be appropriate thereto.
B.
The
Manager of Accounts and Controls, under the supervision of the City
Administrator and Chief Financial Officer, shall file and keep vouchers
of checks audited by him and copies of ordinances and resolutions
authorizing the appropriation of moneys and local improvements. All
such records and vouchers shall be kept in such form and manner and
for such period of time as may be required by law and applicable regulations
of the agencies of the state having jurisdiction thereof, and before
destroying or disposing of any of the aforesaid, at least 15 days
prior thereto, he shall advise the Mayor and City Council of the records
and vouchers scheduled for destruction or disposition.
C.
The
City Administrator and Chief Financial Officer shall advise the Mayor
and City Council promptly of any inconsistencies between ordinances
and procedures of the City and the requirements imposed by the state
and its agencies relating to the fiscal affairs of the City, and recommend
the ways and means of eliminating such inconsistencies.
A.
The
Chief Financial Officer shall make examinations and render reports
as required by law or as requested by the Mayor or the City Council
or by any board, commission, agency or officer for whom the Chief
Financial Officer has jurisdiction of the books and other fiscal records.
He shall notify the Mayor, City Council, commission, board, agency
or officer in case an appropriation is about to be exhausted or in
case any obligation is incurred for which no appropriation has been
made. He may compel, by subpoena where necessary, any City officer
or employee of the City to submit to examination under oath on any
matter pertaining to the fiscal affairs of the City. He shall have
the right at any time to examine any of the books, records and accounts
of the City and every board, body, commission or officer pertaining
to the fiscal affairs of the City. He may request any City officer,
employee or other person under the jurisdiction of the City to submit
to an examination by him under oath pertaining to the fiscal affairs
of the City. He shall make available to the independent accountant
retained by the City Council to audit the books and records of the
City any information or data requested and facilitate any examination,
investigation, study or report of such accountant as authorized by
the City Council.
B.
The
Chief Financial Officer shall render monthly reports to the Mayor
and City Council, which reports shall set forth in summary fashion
the information secured from the respective departments as to the
receipt of moneys by the City and disbursements by the City, any changes
in investments and such other pertinent financial data as will enable
the Mayor and City Council to be current on the financial affairs
of the City.
A.
The
City Administrator or his designee shall maintain complete records
as to surety bonds secured and filed on behalf of City officers and
employees and shall review annually the limits of such bonds and the
nature of the coverage and advise and recommend any changes therein
to comply with state laws and regulations and to ensure protection
to the City and its departments.
B.
The
City Administrator or his designee shall further secure from the respective
officers and employees of the City who are required by ordinance or
resolution to do so surety bonds to the City, as obligee, in its corporate
name, for the true and faithful performance of such duties of the
respective officers and employees as may be required pursuant to this
chapter.
C.
The City Administrator or his designee shall arrange and attend to
prompt payment of all premiums and shall serve as the City's agent
in the reporting of claims and of the administration relating to the
City's bonds and insurance policies.
D.
The City Administrator or his designee shall keep records of all
the expiration dates and premium payments on all policies of insurance
of the City and surety bonds on file with the City Clerk and make
sure that coverage is maintained on all such policies and surety bonds
and timely renewals are made thereon. He shall serve as liaison with
the various carriers in behalf of the City, and all information on
existing or potential claims shall be made to the City Administrator
or his designee by the various City departments and officials of the
City. He shall advise the Corporation Counsel of all such claims or
potential claims and other matters requiring the attention of the
Corporation Counsel.
A.
The
Manager of Accounts and Controls, under the supervision of the City
Administrator and Chief Financial Officer, shall install, operate
and maintain a central payroll system and all social security, hospitalization,
pension and insurance records for personnel of all departments.
B.
The
Manager of Accounts and Controls, under the supervision of the City
Administrator and his designee, shall serve as certifying agent and
City representative for all public pension funds, medical plans and
other fund systems or plans in which the City employee shall be enrolled
by official action of the City.
The Chief Financial Officer shall undertake and perform such
other and further duties pursuant to the directive of the Mayor or
resolution of the Mayor and City Council.
The Chief Financial Officer and/or his designee shall attend
all regular meetings of the City Council and, when specifically requested,
special meetings thereof or meetings of committees of the City Council
or meetings of any commission, board or agency for which he serves.
