§ 4-78. Fiscal procedures., Article XVI. Budget and Fiscal Procedures, Chapter 4. Administration of Government, Part I. Administrative Legislation, Code of Ordinances, Atlantic City

Claims: approval for payment.

(1)

Every bill, demand or claim shall be submitted in a form approved by the Director of the Department of Revenue and Finance (herein called the "Director").

(2)

Claims may be paid after audit and approval by the Director or his or her designee and by City Council, provided that no claim shall be approved unless it is certified correct by the party claiming payment, is itemized in sufficient detail for verification and is supported by a separate report in good order of goods or services.

(3)

For each regular Council meeting, the Director shall submit all claims to be paid through the close of business on the Friday before the meeting and since the last preceding approved list.

(4)

For the purposes of N.J.S.A. 40A:5-17, the Council shall approve or disapprove all claims, with the exception of those claims of $1,000 or less; those claims in excess of $1,000 which are payable and that have previously been authorized and approved by the Council; utilities; state contracts and general liability/workers' compensation claims that have previously been authorized and approved by Council; claims of the United States Postal Service for postage; claims of the official newspaper for advertisement and notices required by law to be published therein; and claims of contractors for performance of work pursuant to the VIP program.

[Amended 6-3-1992 by Ord. No. 58-1992]

(5)

For the purposes of those claims for which Council's approval or disapproval is not required pursuant to Subsection A(4) above, the Director shall be the certifying and approval officer, pursuant to N.J.S.A. 40A:5-17.

(6)

For the purposes of those claims for which Council's approval or disapproval is not required pursuant to Subsection A(4) above, the Director, in addition to his duties, shall make the certifications required by N.J.S.A. 40A:5-16b and shall also ascertain the existence of proper and sufficient appropriations for the payments to be made and determine that there is legal authority for the payment, evidenced by action of a purchasing department or agent or officer in respect to the goods or services ordered and the incurring of the expense therefor.

(7)

Claims for which Council's approval or disapproval is not required pursuant to Subsection A(4) above may be paid after audit and approval by the Director, provided that no claim shall be approved unless it is certified correct by the party claiming payment is itemized in sufficient detail for verification and is supported by a separate report of receipt in good order of goods or services.

(8)

As to claims for which Council's approval or disapproval is not required pursuant to Subsection A(4) above, the Director shall submit a list of all claims paid through the close of business on the Friday before the meeting and since the last preceding approved list provided to the Council by the Director and said list shall be incorporated by reference into the meetings of the governing body, pursuant to N.J.S.A. 40A:5-19.

(9)

In the event that the Director shall fail to submit a list of claims as required under Subsections A(3) and (8) above, he may be, at the discretion of the City Council, required to prepare and submit sworn statements regarding his official duty and be subject to removal pursuant to N.J.S.A. 40:69A-37.

Negligence, worker's compensation and contract claims: approval for settlement and payment.

[Added 5-15-1985 by Ord. No. 31-1985; 9-5-1990 by Ord. No. 63-1990]

(1)

Notwithstanding the provisions set forth in Subsection A above, the following procedure shall be utilized in the settlement and payment of negligence, worker's compensation and contract claims brought against the City of Atlantic City.

(2)

Every bill, demand or claim shall be submitted in a form approved by the Director of the Department of Revenue and Finance (herein referred to as the "Director").

(3)

All claims may be paid after audit and approval by the Director or his or her designee, provided that no claim shall be approved unless it is certified correct by the party claiming payment and is itemized in sufficient detail for verification and is supported by the appropriate documentation as hereinafter set forth.

(4)

All claims of $30,000 or less shall require only the approval of the City Solicitor, whose approval for payment shall be submitted, in writing, to the Director of Revenue and Finance, with a copy of said written approval being forwarded to the City Council of Atlantic City. Said approval shall set forth the name of the captioned litigation and specify the party to be paid and the amount to be paid.

[Amended 11-25-2003 by Ord. No. 66-2003; 1-11-2006 by Ord. No. 111-2005]

(5)

(Reserved)

Editor's Note: Former Subsection B(5), regarding claims between $10,000 and $30,000, was repealed 11-25-2003 by Ord. No. 66-2003.

(6)

All claims for settlement in excess of $30,000 shall be submitted to the City Council for review and approval of settlement and the amount for which the same shall be settled.

[Amended 11-25-2003 by Ord. No. 66-2003; 1-11-2006 by Ord. No. 111-2005]

(7)

For the purposes of this section, the monetary limitations for each category of claims shall be applied severally to the individual plaintiffs in any action against the City and not be considered to be in the aggregate; provided, however, that no individual plaintiff shall be entitled to fractionalize various counts of his or her claim or complaint in order to fall within a particular classification as set forth in the within section.

[Amended 11-25-2003 by Ord. No. 66-2003]

Editor's Note: Pursuant to this ordinance, former Subsections B through E were redesignated as Subsections C through F.

Claims: payment; signatures on checks. Claims may be paid by warrant, voucher check or bank check, signed by the Mayor and countersigned by the Director and the Comptroller as disbursing officer. Payroll checks shall be signed by the Mayor, the Director and the Comptroller. Facsimile signature plates or stamps under the control of the signers may be used. In the event there is a vacancy in any of the three above-named positions, two signature will suffice.

[Amended 9-16-2009 by Ord. No. 55-2009]

Central payroll. Salaries, wages and other compensation of officers and employees of the City shall be paid biweekly. The head of each department, office or agency shall certify to the Director, at such times and in such form as he or she shall prescribe, the names and positions of all persons employed in or by the department who are entitled to be paid on the next ensuing payroll. The Director shall complete central payroll and prepare necessary checks for signature.

Financial reporting.

(1)

The Director shall submit monthly quarterly reports to the Mayor and Council, with extracts therefrom for the heads of departments and agencies, showing the results of operations in all funds: actual versus budgeted income, expenditures versus appropriations, and unencumbered balances of budget versus appropriations. Quarterly reports shall include appropriate analysis, explanations and forecasts of income, expenditures and surplus in relation to the budget.

(2)

The Director shall prepare and publish an annual financial report conforming progressively to standards of the National Committee on Governmental Accounting. Statements from the annual audit required by the Local Finance Law (N.J.S.A. 40A:5-9) and the registered municipal accountant certificate thereto may serve as the basis for the report.

(3)

Annual financial reports shall be distributed to banks, lending institutions, bond rating agencies and other interested parties.

Post audit.

(1)

The Council shall appoint and retain a registered municipal accountant (RMA) of New Jersey to make an annual postaudit of the books, accounts, cash, bank balances and financial transactions of all departments, offices and agencies of the City and of procedures, controls and records pertaining thereto, in accordance with state laws and regulations and generally accepted auditing transactions.

(2)

The RMA shall render his report and recommendations on or before May 31 of each year, for the preceding calendar year, by filing the original with the Clerk.

(3)

The Clerk shall prepare and publish a synopsis of the audit report, with the recommendations made by the RMA, and transmit the recommendations to the Mayor for distributing to affected administrative personnel. Publication shall be at least once in the official newspaper of the City within 15 days after receipt thereof.