[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.
G. 
When so directed by the Mayor, serve as the Treasurer, Deputy Treasurer or Assistant Treasurer and perform all the duties set forth in § 5-70.
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.