[Amended 9-6-1988 by Ord. No. 39-88]
There shall be a Department of Finance, the
head of which shall be the Director of Finance. He shall be appointed
by the Mayor and, prior to his appointment, shall be qualified by
training and experience in municipal budgeting, accounting and finance.
He shall be certified as a municipal finance officer by the Director
of the Division of Local Government Services pursuant to N.J.S.A.
40A:9-140.1 et seq. or shall be licensed by the State of New Jersey
or any other state within the United States as either a certified
public accountant or a registered municipal accountant, in which case
he shall, as a condition of continued employment, have a period of
one year from the date of appointment and confirmation to become certified
as a municipal finance officer by the Director of the Division of
Local Government Services.
[Amended 9-5-1989 by Ord. No. 26-89]
The Director of Finance, subject to the direction
and supervision of the Mayor, shall:
A.
Serve as the Chief Financial Officer of the municipality,
when appointed to such position.
B.
Supervise the work of the Department and its divisions.
C.
Through the divisions established by this article
and otherwise subject to the requirements of the State Division of
Local Government and of the Charter and this Code:
(1)
Have the authority to review and monitor the accounting,
preauditing and control of all municipal revenues and expenditures
and the custody, receipt and disbursement of municipal funds.
(2)
Be responsible for the safety and investment of the
Township's investments and management of the Township's debt.
(3)
Be responsible for the development of financial policies
for recommendation to the Mayor and the safeguarding of the Township's
financial interests to the fullest.
D.
Be responsible for all personnel matters regarding
department employees, including but not limited to their hiring, discipline,
termination, assignment and management, together with developing and
implementing departmental policies for such personnel.
[Amended 9-5-1989 by Ord. No. 26-89]
The Director of Finance shall:
A.
Compile the current expense estimates for the budget
for the Mayor.
B.
Supervise the disbursement of all funds and review
all proposed expenditures.
C.
Compile the capital estimates for the budget for the
Mayor.
D.
Supervise the establishment and maintenance of a general
accounting system for each of the Township's officers, departments
and agencies; exercise financial budgetary control over each office,
department and agency, and supervise the bookkeeping, keep separate
accounts for the item of appropriation contained in the budget, each
of which accounts shall show the amount of the appropriation, the
amounts paid therefrom, the unpaid obligations against it and the
unencumbered balance; require reports of receipts and disbursements
from each receiving and spending agency of the municipal government,
to be made daily or at such intervals as he may deem expedient.
E.
Submit to the Council, through the Mayor, a monthly
statement of all receipts and disbursements in sufficient detail to
show the exact financial condition of the municipality.
F.
Review and comment upon the complete financial statement
and report prepared for the Mayor by the Chief Financial Officer as
of the end of each fiscal year.
There shall be a Division of the Treasury, the
head of which shall be the Township Treasurer. He shall, prior to
his appointment, be qualified by training and experience in municipal
tax and revenue administration. The Treasurer shall:
A.
Administer the work of the Division.
B.
Have charge of the collection, receipt, custody, deposit
and disbursement of all funds belonging to or under the control of
the Township or of any department, office or agency of the municipal
government.
C.
Disburse funds from the municipal treasury only upon
warrant of the Mayor or his designee.
D.
Render regular accountings of his cash receipts and
disbursements in such form and at such intervals as shall be required
by the Mayor.
E.
Serve as the Chief Financial Officer of the municipality,
when appointed to such position.
[Added 9-5-1989 by Ord. No. 27-89]
[Amended 9-5-1989 by Ord. No. 27-89; 6-28-1993 by Ord. No.
24-93]
A.
Within the Division of Treasury, there shall be a
Central Cashier's office. All cash receipts of the municipal government,
except fines imposed for traffic violations or in the Municipal Court,
shall be received and accounted for by the Cashier.
B.
In the event a check is issued and delivered to the
Township of Old Bridge for any purpose which is returned unpaid because
the payor bank refused payment due to insufficient funds, uncollected
funds, closed account or similar reason, the issuer thereof shall
pay a returned check fee of $20 to the Township of Old Bridge.
The Treasurer, through the Division of the Treasury,
shall:
A.
Deposit all funds received by the Division in such
depositories as may be designated by resolution of the Council. All
moneys of the Township not required for current operations shall be
invested pursuant to law or shall be deposited in interest-bearing
accounts. All such interest shall be accounted for in the municipality's
books of account.
B.
Have custody of all investments and invested funds
of the Township or in its possession in a fiduciary capacity, except
as otherwise provided by law, and have the safekeeping of all bonds
and notes for transfer, registration or exchange.
C.
Disburse all moneys due to the Board of Education
pursuant to the provisions of Title 18 of the Revised Statutes of
New Jersey.
D.
Make disbursement of Township funds upon warrant of
the Mayor by an individual warrant check for each bill or claim and
not otherwise. Wage and salary payments shall be made upon the sole
signature of the Mayor.
[Amended 9-5-1989 by Ord. No. 27-89]
E.
Keep a full and systematic account of all cash receipts
and disbursements by the Division of the Treasury in proper books
approved by the Director of Finance. He shall, at least once every
month and more often if the Council requires, furnish the Council
with a statement of all moneys received and expended by the decision
of the Treasurer, including school moneys, subsequent to his last
report to the Council of his receipts and expenditures during the
preceding calendar year and shall whenever required lay before the
Council for examination and audit all books, papers and vouchers pertaining
to his office.
F.
Maintain a central payroll system and all social security,
pension and insurance records required for municipal personnel.
[Amended 9-5-1989 by Ord. No. 27-89]
A.
No department, office or agency of the municipal government
shall expend or commit any funds to the Township unless the Treasurer
shall first certify that there is an unencumbered balance of appropriation
and funds available for the purpose.
B.
Prior to payment of any bill, claim or demand against
the Township, the Treasurer shall ascertain that all materials, supplies
or equipment have been received according to the purchase order or
that the work, labor or services have been rendered according to the
order or contract and appropriate delivery slips, receipts and other
appropriate documents are attached to the payment voucher and verified
as being correct.
C.
Disbursements in payment of bills, claims and demands
shall be made by the Treasurer upon preaudit and warrant of the Mayor
or his designee and the Director of Finance. Every check shall be
payable to the order of the person entitled to receive it and shall
specify the purpose for which it is drawn and the account or appropriation
to which it is chargeable. Each check, except payroll checks, shall
bear the signature of the Mayor or his designee, the Director of Finance
and the Treasurer or Acting Treasurer, as the case may be. Payroll
checks shall be signed only by the Mayor.
The head of the Division of Tax Collection shall
be the Tax Collector. The Tax Collector shall:
A.
Receive and collect all current and delinquent real
and personal property taxes, charge and receive penalties and interest
pursuant to law and account for all collections in such form and manner
at such times as may be prescribed or approved by the Director of
Finance.
B.
Make or cause to be made and certify searches for
tax and other liens on real property in the Township as may be authorized
by law and charge and collect, for the use of the municipality, the
fee required pursuant to law for any such searches.
C.
Perform the functions of a Collector of Taxes under
general law, including, without limitation thereto, the preparation
and mailing of tax bills and the maintenance of tax accounting records
in such manner as may be prescribed or approved by the Director of
Finance.
[Amended 1-9-2006 by Ord. No. 38-2005]
D.
Deposit daily, through the Township Treasurer, all
moneys received to the credit of the Township, in one or more depositories
selected by the Council, maintain full and complete records and accounts
of all sums collected and received according to such procedures and
systems as may be prescribed or approved by the Director of Finance
and make sure periodic reports and accountings of the funds of the
Township collected, received and deposited as the Mayor may require,
which reports and accountings shall be filed as a public record with
the Municipal Clerk.
E.
Charge $5 for the first duplicate copy and $25 for
each subsequent duplicate copy of the same tax bill in the same year,
for any requests for a duplicate copy of a tax bill or payment made
without the original tax bill, a duplicate copy thereof or a property
tax replacement bill approved by the Division of Local Government
Services and made pursuant to its regulations, from the mortgagee,
servicing organization or property tax processing organization.
[Amended 1-29-1985 by Ord. No. 3-85; 5-18-1992 by Ord. No.
15-92]
F.
Charge a penalty of 6% to any taxpayer with a delinquency
in excess of $10,000 who fails to pay that delinquency prior to the
end of the fiscal year.[1]
[Added 5-18-1992 by Ord. No. 15-92]
[1]
Editor's Note: Original Sec. 2-9.8g, which included a service charge for a returned check (added 5-18-1992 by Ord. No. 15-92) and original Sec. 2-9.8f, which also contained a charge for a returned check (added 6-28-1993 by Ord. No. 24-93), which previously followed this subsection, were deleted 1-9-2006 by Ord. No. 38-2005. For current provisions regarding a returned check fee, see § 5-71B.
