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.
A.
The Manager, assisted by the Finance Director, shall each year, at
a time specified by Council, submit to Council a financial plan for
the Township which shall:
1.
Reflect the policies and objectives established by Council therefor;
2.
Cover all Township funds and activities;
3.
Specify a total of expenditures not to exceed estimated revenue from
all sources to be received in the course of normal governmental activity
excluding any extraordinary income not contracted for at the date
of adoption of such plan. Available surpluses from prior years may
be included with estimated revenues;
4.
Be in such form as Council shall, by ordinance or directive, direct;
and as a minimum, contain the following:
a.
Operation plan of revenue and expenditures for the next fiscal year
to be designated as the Operating Budget which shall be in such detail
as Council may direct. The information to be provided in such plan
shall contain, as a minimum, the amounts to be appropriated for each
activity in terms of:
b.
Operation plan of revenue and expenditures for a period of at least
four (4) additional years, individually stated to be advisory only
for the purpose of long range planning. The information to be provided
shall be stated in general categories only;
c.
Capital Program for the remainder of the term of the improvements
proposed to be undertaken but in no case less than five (5) fiscal
years the first year of which shall be in detail and designated as
the Capital Budget;
d.
Statement of Debt, the amortization schedule through a time period
covering the latest final maturity of any issue, and showing in addition
to existing debt, the amortization schedule for all proposed debt
for projects included in the Capital Program. The amortization schedule
should show, both separately and inclusively, payments for interest
as well as principal;
e.
An explanation, by the Manager, of the plan in terms of programs,
projects and services to be provided, the policies and objectives
established by Council and response thereto, and such other information
which he shall deem desirable.
B.
Council shall review the proposed financial plan with the Manager,
Finance Director and others it may deem appropriate for viability,
legality and compliance with guidelines previously established. Following
such review and the completion of changes directed by Council to be
made, Council shall cause to be published in one (1) or more newspapers
of general circulation within the Township:
C.
Council shall conduct a public meeting which shall follow such notice
by no less than seven (7) days to receive the comments and suggestions
of Township citizens. Such public meeting may be held at the regularly
scheduled monthly Council meeting.
D.
After the public meeting and on or before the thirty-first of December
of each year, Council shall, by ordinance, with or without amendment,
adopt the Operating and Capital budgets which shall become effective
immediately upon adoption and which shall constitute for the ensuing
fiscal year appropriations of the amounts specified therein as expenditures
from the funds indicated and shall constitute a levy of the taxes
therein proposed. If Council shall fail to adopt such budgets by this
date, the amounts appropriated for the current fiscal year shall be
deemed adopted for the ensuing fiscal year on a month to month basis
until such time as Council adopts the budgets for the ensuing fiscal
year.
E.
In the years following a municipal election, the new Council may,
within forty-five (45) days from the beginning of the fiscal year
adopt a revised financial plan.
A.
Council may, by ordinance, which shall be effective immediately upon
adoption, amend the financial plan by:
1.
Making supplemental appropriations only when the Finance Director
certifies there are available for such appropriations, revenues in
excess of those estimated in the financial plan;
2.
Reducing one or more appropriations when the Finance Director has
reason to believe revenues available will be insufficient to meet
the amounts appropriated, which fact he shall report to the Manager
and Council without delay, indicating the estimated amount of the
deficit, any remedial action he has taken and his recommendation as
to any steps to take;
3.
Transferring part or all of any unencumbered appropriation balance
from one department, office or agency to another Council shall clearly
state the reason for doing so and the amount of the funds affected
both before and after the transfer;
B.
Every appropriation shall lapse at the close of the fiscal year to
the extent that it has not been expended or encumbered.
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.
A.
The Finance Director shall make all disbursements in discharge of
Township obligations lawfully incurred and duly approved for payment,
signing all checks, drafts and other orders of payment which shall
be countersigned by the Manager or in his absence, the Acting Manager.
B.
Council shall prescribe, by ordinance, the manner in which bills
for Township indebtedness shall be approved for payment.
A.
The Finance Director shall record, or cause to be recorded, in the
form and by the procedures prescribed by ordinance, all financial
activities of the Township in terms of dollars and other appropriate
units of measurements so that required reports and analyses may be
produced for the proper management and control of such activities.
B.
Council shall provide in the Administrative Code for the preservation
of financial and other public records. Records shall be kept at the
offices of the Township and shall be open for public inspection during
regular business hours.
C.
Council shall, by ordinance, adopt a uniform classification of accounts
and codes used in the planning, programming, budgeting and reporting
processes.
A.
The Finance Director shall take appropriate measures to reasonably
insure that the Manager and Council are kept informed of any significant
financial or financially related fact which would have an impact or
influence on the Township.
B.
The Finance Director shall report on the financial operations of
the Township as Council and the Manager direct to comply with the
provisions of this Charter.
C.
The Finance Director shall prepare an annual financial report in
the form prescribed by Council which shall:
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.
A.
Until such time as the General Assembly shall provide uniform laws
on rates of taxation which apply to a municipality with a Home Rule
Charter, the Township shall continue to be subject to the limitations
on the rates of taxation which apply to Townships of the First Class.
B.
The borrowing of money shall continue to be limited by Acts of the
General Assembly applying to municipalities governed by a Home Rule
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.
