[Amended 5-2-1995 by Ord. No. 11-95; 1-28-2014 by Ord. No. 56-2013]
The fiscal year of the city shall be from January 1 through December 31 of each calendar year. The city's budget procedures shall follow the mandates of the Local Budget Law, N.J.S.A. 40A:4-1, et seq., and the rules and regulations promulgated thereunder, as amended from time to time by the State Legislature, by the Director of the Division of Local Government Services, the Local Finance Board, and by any other state agencies, boards, officers, or administrative personnel who may be authorized and empowered to do so under the Local Budget Law.
[Amended 5-19-2015 by Ord. No. 21-2015]
A. 
Claims: approval for payment.
(1) 
Every bill, demand or claim shall be submitted in a form approved by the Finance Director.
(2) 
Claims may be paid after audit and approval by the Finance Director or his/her designee, 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.
(3) 
For each regular Council meeting, the Finance Director shall list all claims paid through the close of business on the Friday before the meeting and since the last preceding report. The list shall be filed with the Clerk as a public record.
(4) 
For the purposes of N.J.S.A. 40A:5-17, the Council shall approve or disapprove, by resolution, at a regular Council meeting, all claims listed on the report of claims filed by the Chief Financial Officer. No claims shall be paid, except those required by statute, without the prior approval of the Council.
[Amended 7-1-1986 by Ord. No. 42-86]
(5) 
Statutory payments and other payments made under exigent circumstances may be paid after audit and approval by the Chief Financial Officer or his/her designee, provided that no such payment shall be approved unless it meets the requirements for payment of a claim as set forth in subsection A(2) of this section, to the extent that such requirements are applicable.
[Added 2-21-1995 by Ord. No. 2-95]
(6) 
On the Wednesday before the second regular Council meeting of each month, payments required by statute and any other payments made by the City of Orange which do not appear with the claims listed on the report of claims filed by the Chief Financial Officer (Bill List) shall be listed on a report of payments, which shall contain all such payments made since the last preceding report of payments, and which shall be filed by the Chief Financial Officer with the Clerk as a public record and placed on the agenda for the following regular Council meeting for review and approval or disapproval, by resolution, by the City Council.
[Added 2-21-1995 by Ord. No. 2-95]
B. 
Claims: payment and signatures on checks. Claims may be paid by warrant, voucher check or bank check signed by the Mayor and countersigned by the Treasurer as disbursing officer. Payroll checks shall be signed by the Mayor and Treasurer on authority of a voucher or warrant of the Finance Director for a complete or partial payroll. The Business Administrator is hereby designated as an authorized signatory for the purposes of disbursement of funds or payment of claims, and for all bank and financial institutions the city conducts business with. Facsimile signature plates or stamps under the personal control of the signers may be used.
[Amended 9-1-2009 by Ord. No. 17-2009]
C. 
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 Finance Director, at such times and in such form as he/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 Finance Director shall complete a central payroll and prepare the necessary checks for signature.
(1) 
Salary deferment. Any employee may have his salary deferred for a period not to exceed four (4) months with the written approval of the Mayor. This salary deferment will be made at no additional cost to the city.
[Added 11-20-1984 by Ord. No. 31-84]
D. 
Financial reporting.
(1) 
The Finance Director shall submit monthly and quarterly reports to the Mayor, Council and Business Administrator, 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 the unencumbered balances of budget appropriations. Quarterly reports shall include appropriate analyses, explanations and forecasts of income, expenditures and surplus in relation to the budget.
(2) 
The Finance 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 Fiscal Affairs 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.
E. 
Post audit.
(1) 
The Council shall appoint and retain a Registered Municipal Accountant (RMA) of New Jersey to make an annual post audit 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 standards.
(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 distribution to affected administrative personnel. Publication shall be at least once in the official newspaper of the city within fifteen (15) days after receipt of the report.
(4) 
The heads of all departments, offices and agencies cited in recommendations of the RMA shall forthwith comply therewith or, if unable to comply, shall submit their reasons in writing to the Mayor and Council within thirty (30) days after receipt thereof.
F. 
Time of budget hearings. Pursuant to N.J.S.A. 40A:4-1 et seq., upon receipt of the budget from the Mayor; the governing body shall schedule hearings to introduce and approve the budget not later than February 10 of the calendar year. Unless approval is granted by the proper state authorities to the Mayor and the Administration extending the time to present the budget to the governing body, said hearings shall conclude no later than a date on or before March 31 of the calendar year. In the event, an extension is granted; said hearings shall conclude on a date no later than forty-five (45) days after the budget is introduced.
The budget shall be introduced in writing at a meeting of the governing body. Approval thereof shall constitute a first reading which may be by title. Three (3) certified copies of the approved budget shall be transmitted to the Director within three (3) days after approval. Upon approval of the budget by the governing body, it shall fix the time and place for the holding of a public hearing upon the budget. Said hearings are to begin no later than fifteen (15) days after approval.
[Added 1-28-2014 by Ord. No. 56-2013]
G. 
New/outgoing Administration and Council. As the budget is fixed on a calendar year; said budget shall be in place at the time of a change in Administration and Council which is July 1. Any new Administration and Council shall adhere to the budget presently in existence at the time the new Administration and Council take office. Additionally, payments for salary increases and payouts made by and on behalf of outgoing Administration officials shall not be made without approval of the City Council.
[Added 5-19-2015 by Ord. No. 21-2015]
[Added 2-3-2015 by Ord. No. 1-2015]
A. 
The city shall make the following items available on its website:
(1) 
Public employee salary information of the top five (5) salaried employees in each department or top ten percent (10%) earners, whichever is greater in the number of employees; and
(2) 
Overtime expenses for each department; and
(3) 
Any collective bargaining agreements.
B. 
The information shall be published on the city's website in a timely manner, but no later than seven (7) days after such public record was created and subject to the Open Public Records Act. All postings shall remain on the city's website, enabling all who desire the opportunity to review a chance to do so.
C. 
The city shall make the following items for the current calendar year and the two previous calendar years budget years available on its website.
(1) 
Public employee salary information of the top five (5) salaried employees in each department or the top ten percent (10%) of earners, whichever is the greater number of employees;
(2) 
Overtime expenses for each department; and
(3) 
Any collective bargaining agreements.