The fiscal year of the Township shall be the calendar year.
However, after 1976, if not prohibited by law, Council may by ordinance
adopt a different fiscal year, specifying an orderly procedure for
financial and budgetary controls in making the transition to a different
fiscal year.
Collections shall be directed and supervised by the Finance
Director who shall exercise the powers and perform the duties heretofore
exercised and performed pursuant to prior law by the Treasurer and
all other officers, departments, boards and commissions of Plymouth
Township, a First Class Township, in the determination, receipt and
collection of taxes, license fees and other moneys due the Township,
and such other powers and duties as may be imposed or conferred upon
it by this Charter or by ordinance.
[Ord. No. 1105, §§ 8, 9, 6-15-1992]
A. The Township may make contracts for all lawful purposes subject to
the provisions of this Charter and general laws. No contract shall
be made or obligation incurred unless the Finance Director shall certify
to Council and the Manager that there is a sufficient unencumbered
balance in an appropriation and sufficient funds therefrom are or
will be available to cover the claim or meet the obligation when it
becomes due and payable. Any contract made in violation of this provision
shall be void and any payment made therefor shall be illegal and shall
be cause for removal of any officer authorizing same who shall also
be liable to the Township for any amount so paid.
B. All contracts of the Township involving sums in excess of the amount
set forth in Section 705.F.2. of this Charter shall be in writing
and shall be executed on behalf of the Township by the Chairman of
Council. Except, Council may, by ordinance, authorize the Manager
to execute contracts which involve sums of less than a specified amount
and which are made pursuant to budget or other prior authorization
by Council. The Chairman of Council shall also execute all contracts,
regardless of amount, for the purchase, sale, lease or use of real
estate. All written contracts shall be reviewed by the Township Attorney
to approve the same as to form. Council shall establish, by ordinance,
the requirements of and procedures for contracts not subject to the
competitive bidding requirements of this Charter.
C. No person shall evade the provisions of this Section of the Charter
by purchasing or contracting for services or supplies piecemeal which
transactions should, in the exercise of reasonable discretion and
prudence, be conducted as one (1) transaction amounting to more than
the amount as specified above by Council.
D. Except as otherwise provided in this Charter, no contract for supplies,
material, labor, franchise or other valuable consideration, to be
furnished to or by the Township, shall be authorized on behalf of
the Township, except with the lowest responsible bidder after competitive
bidding.
E. Council shall, by ordinance, establish a procedure for competitive
bidding to include such definitions, publication requirements, deposit
and bond requirements conditions, terms, rules, regulations, waivers,
rights of acceptance and rejection, and exceptions as it shall from
time to time deem advisable.
F. Competitive bidding shall not be required under this Charter for:
1. Labor or services rendered by any Township officer or employee;
2. Contracts for labor, material, supplies or services aggregating less
than ten thousand dollars ($10,000.00) for the item in the year supplied
or such other amount as from time to time may be provided under similar
provisions governing contracts under the First Class Township Code.
3. Contracts relating to the acquisition or use of real property;
4. Contracts for professional or unique services or supplies;
5. Contracts for emergency repair of public works of the Township; or
6. Contracts with other governmental entities, authorities, agencies
or political subdivisions.
G. Contracts for the purchase of supplies consumed in the daily conduct
of Township affairs may be made for a period not to exceed two (2)
years if all of the following conditions are satisfied:
1. The terms of such contract are to the advantage of the Township for
reasons of favorable cost, material quality and continuity of supply;
2. The provisions of Section 705A of this Charter are met for the fiscal
year in which such contract is made;
3. Council shall, by resolution, approve the terms of the proposed contract.
Council shall provide for an independent annual audit of all
Township revenues and accounts by a Certified Public Accountant who
is not a Township employee and who has no personal interest, direct
or indirect, in the fiscal affairs of the Township government or any
of its elected or appointed officers. Council may provide for more
frequent audits, as well as special audits, as it deems necessary.
The results of the annual audit and a financial statement of the fiscal
affairs of the Township shall be presented to Council for inclusion
in the annual report to the Township as specified in this Charter.
Council shall provide in the Administrative Code for bonding
of all employees and representatives of the Township who are involved
in the handling or authorization of receipts, disbursements, goods
and supplies.