REORGANIZATION PLAN

OFFICE OF THE GOVERNOR

GOVERNOR CHRISTINE TODD WHITMAN

REORGANIZATION PLAN NO. 001-1997



     A PLAN FOR THE TRANSFER OF THE RESPONSIBILITIES FOR DEBT COLLECTION AND

RECEIPTS PROCESSING FUNCTIONS FROM VARIOUS STATE AGENCIES AND CONSOLIDATING

THEM IN A NEW DIVISION OF REVENUE WITHIN THE DEPARTMENT OF THE TREASURY



     PLEASE TAKE NOTICE that on January 14, 1997, Governor Christine Todd  

Whitman hereby issues this Reorganization Plan No. 001-1997 (the Plan), to  

provide for the transfer of responsibilities for certain debt collection and 

receipts processing functions as well as all or a portion of the organizational 

units responsible for such debt collection and receipts processing from the 

Department of Environmental Protection, the Department of Transportation and the  

Division of Taxation in the Department of the Treasury to the Division of 

Revenue in the Department of the Treasury.

     The Plan also provides for the transfer of responsibility for certain debt 

collection and receipts processing functions, without transferring 

organizational units, from the Department of Corrections, the Department of Law 

and Public Safety, the Department of Transportation and the Division of 

Taxation in the Department of the Treasury to the Division of Revenue in the 

Department of the Treasury.

     This Plan furthers an ongoing effort to streamline and make more effective 

the operations of the Executive Branch in the interests of efficiency by 

consolidating certain debt collection and receipts processing functions and 

consolidating all or portions of certain organizational units into a single 

organization.



GENERAL STATEMENT OF PURPOSE
The Plan is designed to create a single organization with responsibility for revenue management, including processing of cash receipts, management of accounts receivable and collection of debts. Certain receivables are excepted from this Plan, namely (1) interagency receivables, (2) loans and notes receivables and (3) grants and contracts receivables. There are a number of reasons why consolidation of collection activity on receivables is in the best interest of the State. At present, each Executive Branch agency manages its own receivables and performs its own debt collection activity. These activities vary widely, ranging from the sophisticated to the rudimentary. Receivables and collection activity are given less than full attention when an agency does not have adequate resources (either people or technology) to manage delinquent receivables. Delinquent receivables often are not considered a high priority within an agency because they are not central to the agency's mission or there is a lack of understanding about how delinquent receivables should be managed most efficiently. Few agencies use the full range of enforcement actions and tools available to help collect debt. The result is that, for debts owed the State, enforcement actions vary widely and are based on the specific agency responsible for collecting the debt. In sum, receivables represent a major asset of the State of New Jersey, yet the State has no way to measure, monitor or control this asset at an appropriate level of detail. Centralizing revenue management will allow a single organization with State-wide responsibility and authority to define and control the policies and procedures governing revenue management, specifically the processing of cash receipts, the management of accounts receivable and collection of delinquent receivables. This centralized collections entity will assist State agencies in the recovery and resolution of their accounts receivables by providing specialized collection services in an efficient and cost-effective manner. To more efficiently direct, administer and control the State's revenue management functions, specifically the processing of cash receipts, the management of accounts receivable and the collection of billings with accounts receivable, this Plan provides for the consolidation and coordination of certain of these activities into a single organization, the Division of Revenue within the Department of the Treasury. This consolidation will improve the State's overall ability to collect revenue and reduce receivable balances. Moreover, the consolidation will eliminate duplication of effort in the area of receipts processing and debt collection. NOW, THEREFORE, pursuant to the "Executive Reorganization Act of 1969," P.L. 1969, c.203 (C. 52:14C-1 et seq.) (the Act), I find, with respect to the reorganization, transfer and consolidation provided for in this Plan, that each aspect of the Plan is necessary to accomplish the purposes set forth in Section 2 of the Act and that each aspect will: 1. promote the better execution of the laws, the more effective management of the Executive Branch and of its agencies and functions and the expeditious administration of the public business; 2. reduce expenditures and promote economy to the fullest extent consistent with the efficient operation of the Executive Branch; 3. increase the efficiency of the operations of the Executive Branch to the fullest extent practicable; 4. group, coordinate and consolidate agencies and functions of the Executive Branch, as nearly as may be, according to major purposes; 5. reduce the number of agencies by consolidating those having similar functions under a single head and abolish such agencies or functions thereof as may not be necessary for the efficient conduct of the Executive Branch; and 6. eliminate overlapping and duplication of effort.
PROVISIONS OF THE REORGANIZATION PLAN
Therefore, I hereby order the following reorganization:
A. ORGANIZATIONAL UNITS
1. a. There is hereby established within the Department of the Treasury a Division of Revenue for the purpose of consolidating all of the functions, powers, duties and units reorganized pursuant to this Plan. b. The Division of Revenue shall be headed by a director who shall be appointed by, and serve at the pleasure of, the Treasurer, as provided by N.J.S.A. 52:14C-5(b). The director shall receive such salary as may be provided by law applicable to comparable officers in the Executive Branch. I find and declare that the appointment and compensation of the director is necessary to effectuate the reorganization made by this Plan. c. The Division of Revenue shall be under the immediate supervision of the director who shall administer the work of the Division and who may exercise all of the powers, duties and functions transferred to the Division pursuant to this Plan, provided that nothing in this Plan shall be construed to grant the Division any functions, powers and duties with regard to (1) interagency receivables, (2) loans and notes receivables and (3) grants and contracts receivables. Nothing in the Plan shall be construed to diminish or modify the Attorney General's powers, duties or role pursuant to the Constitution, the common or statutory law, including but not limited to the Attorney General's powers, duties and role pursuant to P.L. 1944, c.20, as amended (C. 52:17A-1 et seq.) to act as sole legal advisor, attorney and counsel for all officers, departments, boards, bodies, commissions and instrumentalities of the State government and to represent them in all proceedings or actions of any kind which may be brought for or against them in any court of this State; to interpret all statutes and legal documents, inspect and approve contracts and titles and otherwise control their legal activities; to attend generally to all legal matters in which the State or any officer, department, board, body, commission or instrumentality of the State government is a party or in which its rights or interests are involved; and to appoint, employ, supervise and dismiss special counsel. d. The specific organization, names and functions of the bureaus, offices, sections and programs of the Division of Revenue shall be determined by the Treasurer, and may be modified thereby from time to time as the Treasurer deems appropriate in order to effectuate the purposes and provisions of this Plan. 2. The Bureau of Revenue of the Division of Financial Management and General Services in the Department of Environmental Protection, including the functions, powers and duties assigned to it by the Commissioner of the Department of Environmental Protection are continued and are transferred to the Division of Revenue. Such programmatic, administrative and support staff presently comprising the Bureau of Revenue of the Division of Financial Management and General Services within the Department of Environmental Protection as may be agreed upon by the Commissioner of the Department of Environmental Protection and the Treasurer are transferred to the Division of Revenue, with all of their present functions, powers and duties. A proportionate share of those support services or funds to purchase such services utilized for the support of the Bureau of Revenue of the Division of Financial Management and General Services within the Department of Environmental Protection shall be transferred to the Division of Revenue. These transfers shall be made as determined by agreement between the Commissioner of the Department of Environmental Protection and the Treasurer after considering the number and type of positions presently utilized for support of the Bureau of Revenue of the Division of Financial Management and General Services and the appropriateness of transferring personnel, positions or funding. 3. The Cash Control and Revenue Processing Units of the Bureau of Revenue Administration of the Division of Accounting and Auditing in the Department of Transportation, including the functions, powers and duties assigned to it by the Commissioner of the Department of Transportation, are continued and are transferred to the Division of Revenue. Such programmatic, administrative and support staff presently comprising the Cash Control and Revenue Processing Units of the Bureau of Revenue Administration, of the Division of Accounting and Auditing in the Department of Transportation, as may be agreed upon by the Commissioner of the Department of Transportation and the Treasurer are transferred to the Division of Revenue, with all of their present functions, powers and duties. A proportionate share of those support services or funds to purchase such services utilized for the support of the Cash Control and Revenue Processing Units of the Bureau of Revenue Administration of the Division of Accounting and Auditing in the Department of Transportation shall be transferred to the Division of Revenue. These transfers shall be made as determined by agreement between the Commissioner of the Department of Transportation and the Treasurer after considering the number and type of positions presently utilized for support of the Bureau of Revenue Administration and the appropriateness of transferring personnel, positions or funding. 4. The Compliance Activity within the Division of Taxation in the Department of the Treasury together with all the functions, powers and duties assigned to it by the Director of Taxation pursuant to P.L. 1931, c.336, as amended (C. 54:1-6 et seq.) is continued and is transferred to the Division of Revenue. These functions, powers and duties shall include but not be limited to those, such as the administration and enforcement of the confidentiality provisions of P.L. 1936, c.23, ss408 and 409 (C. 54:50-8 and -9), specifically delegated to the Director of Taxation by the Uniform Tax Procedure Act, P.L. 1936, c.163, as amended (C. 54:48-1 et seq.). 5. The Processing Activity within the Division of Taxation in the Department of the Treasury together with all the functions, powers and duties assigned to it by the Director of Taxation pursuant to P.L. 1931, c.336, as amended (C. 54:1-6 et seq.) is continued and is transferred to the Division of Revenue. These functions, powers and duties shall include but not be limited to those, such as the administration and enforcement of the confidentiality provisions of P.L. 1936, c.23, ss408 and 409 (C. 54:50-8 and -9), specifically delegated to the Director of Taxation by the Uniform Tax Procedure Act, P.L. 1936, c.163, as amended (C. 54:48-1 et seq.).
B. FUNCTIONS, POWERS AND DUTIES
6. The functions, powers and duties assigned to the Commissioner of the Department of Corrections pursuant to P.L. 1979, c.396, s3, as amended (C. 2C:46-4), or pursuant to any other law to collect fees, fines, assessments, restitution and penalties from those offenders who have been discharged from parole and from those offenders who are released without parole after serving their sentences are continued and transferred to the Division of Revenue. In all other respects the functions, powers and duties assigned to the Commissioner of the Department of Corrections to collect fees, fines, assessments, restitution and penalties pursuant to P.L. 1979, c.396, s3, as amended (C. 2C:46-4) or pursuant to any other law shall remain with the Commissioner of the Department of Corrections. 7. The functions, powers and duties assigned to the Director of the Division of Consumer Affairs and to the various professional boards in the Department of Law and Public Safety pursuant to the statutes set forth below and in P.L. 1978, c.73, as amended, to bill and collect delinquent fees, costs and penalties are continued and transferred to the Division of Revenue: Professional Board Citation Accountancy P.L. 1977, c.144, as amended (C. 45:2B-1 et seq.) Acupuncture P.L. 1983, c.7, as amended (C. 45:2C-1 et seq.) Acupuncture Research P.L. 1975, c.358, as amended (C. 45:9B-1 et seq.) Architects P.L. 1902, c.29, as amended (C. 45:3-1 et seq.) Audiology and Speech P.L. 1983, c.420, as amended Language Pathology (C. 45:3B-1 et seq.) Cemetery Board P.L. 1971, c.333, as amended (C. 8A:1-1 et seq.) Chiropody P.L. 1930, c.125, as amended (C. 45:5-1 et seq.) Chiropractic Examiners P.L. 1953, c.233, as amended (C. 45:9-41.4 et seq.) Cosmetology and Hairstyling P.L. 1984, c.205, as amended (C. 45:5B-1 et seq.) Dentistry P.L. 1915, c.146, as amended (C. 45:6-1 et seq.) Electrical Contractors P.L. 1962, c.162, as amended (C. 45:5A-1 et seq.) Hearing Aid Dispensers P.L. 1973, c.19, as amended (C. 45:9A-1 et seq.) Landscape Architects P.L. 1983, c.337 (C. 45:3A-1 et seq.) Marriage Counsel or Examiners P.L. 1968, c.401, as amended (C. 45:8B-1 et seq.) Master Plumbers P.L. 1968, c.362, as amended (C. 45:14C-1 et seq.) Medical Examiners R.S. 45:9-1, as amended (C. 45:9-1 et seq.) Midwifery P.L. 1910, c.280, as amended (C. 45:10-1 et seq.) Mortuary Science P.L. 1952, c.340, as amended (C. 45:7-32 et seq.) Nursing P.L. 1947, c.262, as amended (C. 45:11-23 et seq.) Occupational Therapist and P.L. 1993, c.85 Assistants (C. 45:9-37.51 et seq.) Ophthalmic Dispensers P.L. 1952, c.336, as amended and Technicians (C. 52:17B-41.1 et seq.) Optometrists P.L. 1914, c.222, as amended (C. 45:12-1 et seq.) Orthotics and Prosthetics P.L. 1991, c.512, as amended (C. 45:12B-1 et seq.) Pharmacy P.L. 1901, c.51, as amended (C. 45:14-1 et seq.) Physical Therapy P.L. 1983, c.296 (C. 45:9-37.11 et seq.) Physician Assistant P.L. 1991, c.378, as amended (C. 45:9-27.10 et seq.) Professional Engineers and P.L. 1938, c.342, as amended Land Surveyors (C. 45:8-27 et seq.) Professional Planners P.L. 1962, c.109, as amended (C. 45:14A-1 et seq.) Psychological Examiners P.L. 1966, c.282, as amended (C. 45:14B-1 et seq.) Public Movers and P.L. 1981, c.311, as amended Warehousemen (C. 45:14D-1 et seq.) Real Estate Appraisers P.L. 1991, c.68, as amended (C. 45:14F-1 et seq.) Respiratory Care P.L. 1991, c.31 (C. 45:14E-1 et seq.) Shorthand Reporting P.L. 1940, c.175, as amended (C. 45:15B-1 et seq.) Social Workers P.L. 1991, c.134, as amended (C. 45:15BB-1 et seq.) Veterinarian Medical P.L. 1902, c.18, as amended Examiners (C. 45:16-1 et seq.) 8. The functions, powers and duties to bill and collect delinquent fees, fines, costs and penalties imposed pursuant to the statutes set forth below are continued and transferred to the Division of Revenue. Activity Citation Amusement Games Control P.L. 1959, c.108 and 109, as amended (C. 5:8-78 et seq., and 5:8-100 et seq.) Charitable Registration and P.L. 1994, c.16 Investigation Act (C. 45:17A-18 et seq.) Consumer Fraud R.S. 56:8-1 et seq., as amended (C. 56:8-1) Controlled Dangerous P.L. 1970, c.226, as amended Substances Act (C. 24:21-1 et seq.) Private Employment Agencies P.L. 1989, c.331, as amended (C. 34:8-43 et seq.) Securities Enforcement P.L. 1967, c.93, as amended (C. 49:3-47 et seq.) and P.L. 1985, c.405 (C. 49:3-66.1 et seq.) Weights and Measures R.S. 51:1-1 et seq., as amended (C. 51:1-54 et seq.) 9. The functions, powers and duties assigned to the Director of the Division of Motor Vehicles in the Department of Transportation pursuant to P.L. 1983, c.65, as amended (C. 17:29A-35), to bill and collect merit rating plan surcharges and to collect delinquent merit rating plan surcharges are continued and transferred to the Division of Revenue. 10. The functions, powers and duties assigned to the Director of the Division of Motor Vehicles in the Department of Transportation pursuant to P.L. 1990, c.8, ss66 and 68, as amended (C. 17:33B-61, -63) and Chapters 3, 4, 5, 6, 6B, 7, 8, 10, 10A, 11, 12 and 13 of Title 39 of the Revised Statutes, as amended, to process and deposit fees, charges and penalties, including but not limited to driver license, vehicle registration and other license fees, and to collect delinquent fees and penalties, are continued and transferred to the Division of Revenue. 11. The functions, powers and duties assigned to the Director of the Division of Taxation pursuant to the following laws to collect delinquent taxes and penalties are continued and transferred to the Division of Revenue; provided that the Director of the Division of Taxation shall retain the functions, powers and duties pursuant to P.L. 1936, c.263, s313, as amended (C. 54:49-12), P.L. 1987, c.76, s8 (C. 54:49-12.1), P.L. 1992, c.172 (C. 54:49-12.2 et seq.), P.L. 1936, c.263, s314, as amended (C. 54:49-13), P.L. 1981, c.392, s1, as amended (C. 54:49-13a). Tax Citation Alcoholic Beverage Tax P.L. 1933, c.434, as amended (C. 54:41-1 et seq.) Alcoholic Beverage Wholesale P.L. 1980, c.62, as amended Sales Tax (C. 54:32C-1 et seq.) Atlantic City Casino Parking P.L. 1993, c.159 Fee (C. 5:12-173.1 to -173.5) Atlantic City Luxury Sales Tax P.L. 1947, c.71, as amended (C. 40:48-8.15 et seq.) P.L. 1980, c.60 (C. 54:32B-24.1) Business Personal Property Tax P.L. 1966, c.136, as amended (C. 54:11A-1 et seq.) (repealed P.L. 1993, c.174) Cape May County Tourism P.L. 1992, c.165 Sales Tax (C. 40:54D-1 to -10) Cigarette Tax P.L. 1948, c.65, as amended (C. 54:40A-1 et seq.) P.L. 1952, c.247, as amended (C. 56:7-18 et seq.) Corporation Business (Net P.L. 1945, c.162, as amended Income and Net Worth) Tax (C. 54:10A-1 et seq.) Corporation Business Tax P.L. 1975, c.170, as amended Banking Corporation (C. 54:10A-1 et seq.) Corporation Business Tax P.L. 1975, c.171 Financial Corporation (C. 54:10A-1 et seq.) Corporation Income Tax P.L. 1973, c.170, as amended (C. 54:10E-1 et seq.) Financial Business Tax P.L. 1946, c.174, as amended (C. 54:10B-1 et seq.) Gross Income Tax P.L. 1976, c.47, as amended (C. 54A:1-1 et seq.) Insurance Premiums Taxes P.L. 1928, c.38, as amended (C. 54:16-1 et seq.) P.L. 1952, c.227, repealed P.L. 1981, c.183 (C. 54:16A-1 et seq.) P.L. 1945, c.132, as amended (C. 54:18A-1 et seq.) Landfill Closure and P.L. 1981, c.306, as amended Contingency Tax (C. 13:1E-100 et seq.) Litter Control Tax P.L. 1981, c.278, as amended (C. 13:1E-92 et seq.) Motor Fuels Tax P.L. 1935, c.319, as amended (C. 54:39-1 et seq.) Petroleum Products Gross P.L. 1990, c.42, as amended Receipts Tax (C. 54:15B-1 et seq.) Public Community Water P.L. 1983, c.443, as amended System Tax (C. 58:12A-21 et seq.) Public Utility Taxes: Public Utility Excise Taxes P.L. 1940, c.4, as amended (C. 54:30A-16 et seq.) P.L. 1940, c.5, as amended (C. 54:30A-49 et seq.) Railroad Franchise Tax P.L. 1941, c.291, as amended (C. 54:29A-13 et seq.) Railroad Property Tax P.L. 1941, c.291, as amended (C. 54:29A-7 et seq.) Realty Transfer Fee P.L. 1968, c.49, as amended (C. 46:15-5 et seq.) Resource Recovery Investment P.L. 1985, c.38, as amended Tax (C. 13:1E-136 et seq.) Sales and Use Tax P.L. 1966, c.30, as amended (C. 54:32B-1 et seq.) Sanitary Landfill Facility Tax P.L. 1981, c.306, as amended (C. 13:1E-100 et seq.) Savings Institution Tax P.L. 1973, c.31, as amended (C. 54:10D-1 et seq.) Solid Waste Importation Tax P.L. 1985, c.38, as amended (C. 13:1E-136 et seq.) Solid Waste Recycling Tax P.L. 1981, c.278, as amended (C. 13:1E-92 et seq.) Solid Waste Services Tax P.L. 1985, c.38, as amended (C. 13:1E-136 et seq.) Spill Compensation and Control P.L. 1976, c.141, as amended Tax (C. 58:10-23.11(h)) Tobacco Products Wholesale P.L. 1990, c.39 Sales and Use Tax (C. 54:40B-1 et seq.) Transfer Inheritance and Estate Taxes: Transfer Inheritance Tax P.L. 1909, c.228, as amended (C. 54:33-1 et seq.) Estate Tax P.L. 1934, c.243, as amended (C. 54:38-1 et seq.) These functions, powers and duties shall include but not be limited to those, such as the administration and enforcement of the confidentiality provisions of P.L. 1936, c.23, ss408 and 409, as amended (C. 54:50-8 and -9), specifically delegated to the Director of Taxation by the Uniform Tax Procedure Act, P.L. 1936, c.263, as amended (C. 54:48-1 et seq.).
GENERAL PROVISIONS
I find that each aspect of this reorganization is necessary to accomplish the purposes set forth in section 2 of P.L. 1969, c.203. Specifically, the reorganization will more efficiently direct, administer and control the State's revenue management functions, in particular the processing of cash receipts, the management of accounts receivable and the collection of billings with accounts receivable. This Plan provides for the consolidation and coordination of these activities into a single organization, the Division of Revenue within the Department of the Treasury. This consolidation will improve the State's overall ability to collect revenue and reduce receivable balances. Moreover, the consolidation will eliminate duplication of effort in the area of receipts processing and debt collection. Monies collected or received by the Division of Revenue shall be deposited in such accounts or funds as may be provided by law for deposit of such monies. Except as otherwise provided by law or by this Plan, the Treasurer shall determine delinquency in consultation with the Attorney General, the Commissioner of the Department of Corrections, the Commissioner of the Department of Environmental Protection or the Commissioner of the Department of Transportation, as appropriate. All acts or parts of acts inconsistent with any of the provisions of this Plan are superseded to the extent of such inconsistencies. Unless otherwise specified in this Plan, all transfers directed by this Plan shall be affected pursuant to the "State Agency Transfer Act," P.L. 1971, c.375 (C. 52:14D-1 et seq.). If any provisions of this Plan or the application thereof to any person or circumstances or the exercise of any power or authority hereunder are held invalid or contrary to law, such holding shall not affect other provisions or applications of this Plan, which can be given effect without the invalid provisions or applications of the Plan, or affect other exercises of power or authority under said provision not contrary to law. To this end, the provisions of this Plan are declared to be severable. This Plan is intended to make the operations of the Executive Branch more efficient and effective with regard to revenue management practices and shall be liberally construed to attain the objectives and effect the purposes thereof. A copy of this Reorganization Plan was filed on January 14, 1997 with the Secretary of State and the Office of Administrative Law for publication in the New Jersey Register. This Plan shall become effective in 60 days, on March 15, 1997, unless disapproved by each House of the Legislature by the passage of a Concurrent Resolution stating in substance that the Legislature does not favor this Plan, or at a date later than March 15, 1997, should the Governor establish such a later date for the effective date of the Plan, or any part thereof, by Executive Order. PLEASE TAKE NOTICE that this Plan, if not disapproved, has the force and effect of law and will be printed and published in the annual edition of the Public Laws and in the New Jersey Register under the heading of "Reorganization Plans."