Chapter 3.12


3.12.010    Director – Established – Bond – Duties generally.

3.12.020    Director – Functions and duties.

3.12.010 Director – Established – Bond – Duties generally.

A. There shall be a department of finance, the head of which shall be the director of finance appointed by the borough manager for an indefinite term.

B. The director of finance shall be bonded and shall be an officer of the borough, and shall have supervision and control of the department of finance.

C. When reference is made by law or otherwise to “borough treasurer,” it means the director of finance.

D. In all case where the financial and property interests of the borough are concerned, where the duty is not expressly charged in any other department or office, it shall be the duty of the director of finance to act, to promote, secure, and preserve the financial and property interests of the borough. [Ord. 387 § 6(a), 1979.]

3.12.020 Director – Functions and duties.

The functions and duties of the director of finance shall be to perform all of the duties required of the office as set out in this chapter or as may be required by the borough manager, or as may be required by the Charter, by state law and ordinances of the borough, or which is made specifically applicable to home rule, and such other duties and functions that are not in conflict therewith. The director of finance shall:

A. Collect or receive revenue and other money for the borough;

B. Be responsible for the custody, safe keeping, deposit, investment, and disbursement of all revenue and other moneys of the borough in accordance with the Charter and the ordinances and laws of the borough;

C. Maintain a general accounting system for the borough government;

D. Exercise general supervision over all officers of the borough regarding the proper management of the fiscal concerns of their respective offices, which may include examination of the books of the department, but which shall specifically include the requirement that officers receiving money pay the same into the borough treasurer when thereto required, and that all necessary financial reports are made by officers; he shall report all delinquencies in such payments or reports to the borough manager and assembly;

E. As to subsection (D) of this section, report the default of any officer of the borough to the borough manager, who shall direct the borough attorney to take immediate legal measures for the recovery of the amount for which such officer may be in default;

F. Prepare for payment all borough checks for the certified payroll, approved bills and approved expenses and/or expenditures; payment shall be by check with each check to have a dual signature;

G. Demand and receive all moneys and fees owing to the borough whenever any person is indebted to the borough in any manner; when the means of collection of such debt is not otherwise provided for by law and any claims are not collectible by other methods, he shall report the same to the borough attorney for prosecution;

H. Issue all permits and licenses except those which are required by ordinance to be issued by a particular department or office;

I. Make a detailed report to the borough manager on the fifteenth day of each month as to the business of his office during the month preceding, showing the balance on hand to the credit of the different funds at the time of his last report, the amounts received during the month, and on what account, together with such other items and facts as the borough manager or assembly may require;

J. Prepare estimates of revenue and give such other assistance in the preparation of the budget as may be required by the borough manager;

K. Keep all general accounts of the borough government and of the respective departments, offices, boards, commissions, and institutions thereof;

L. Prepare all work in connection with the assessment of property, and the preparation of all assessment and tax rolls and tax notices;

M. Collect all taxes in the manner authorized and required by law. [Ord. 387 § 6(b), 1979.]