[Amended 8-6-1984 by Ord.
No. 1458, approved 11-6-1984; 7-8-1985 by Ord. No.
1507, approved 11-5-1985; 12-28-1989 by Ord.
No. 1661, approved 5-15-1991]
The fiscal year of the Township shall begin on the first day
of January and end of the last day of December of each year.
[Amended 6-8-2009 by Ord.
No. 2776, approved 11-3-2009]
At a regular or special public meeting of the Board held on
or before the 15th day of October of each year, the Mayor shall submit
to the Board a proposed budget for the ensuing fiscal year and an
accompanying message.
[Amended 6-8-2009 by Ord.
No. 2776, approved 11-3-2009]
The Mayor's message shall explain the budget both in fiscal
terms and in terms of the work programs. It shall outline the proposed
financial policies of the Township for the ensuing fiscal year, describe
the important features of the budget, indicate any major changes from
the current year in financial policies, expenditures and revenues,
together with the reasons for such changes, summarize the Township's
debt position and include such other supporting or explanatory material
as the Mayor deems necessary or appropriate.
[Amended 6-8-2009 by Ord.
No. 2776, approved 11-3-2009]
The budget shall provide a complete financial plan of all Township
funds and activities for the ensuing fiscal year and, except as required
by this Charter, shall be in such form as the Board may require. In
organizing the budget, the Mayor shall utilize the most feasible combination
of expenditure classification by fund, organization unit, program,
purpose or activity and object. The budget shall contain, inter alia,
the following:
A.
A general summary of its contents.
B.
A detailed statement of all estimated income, indicating the existing
and proposed tax levies, as well as other assessments, fees and charges.
C.
A detailed statement of all proposed expenditures, including debt
service, for the ensuing fiscal year.
D.
The number of proposed employees in every job classification.
E.
Comparative figures for actual and estimated income and expenditures
for the current fiscal year and actual income and expenditures of
the preceding fiscal year.
F.
A statement of all proposed expenditures during the ensuing fiscal
year, detailed by offices, departments and bureaus, in terms of their
respective work programs and the methods of financing such expenditures.
G.
All proposed capital expenditures during the ensuing fiscal year,
detailed by offices, departments and bureaus when practicable and
the proposed method of financing each such capital expenditure.
The total proposed expenditures shall not exceed the total estimated
income.
The annual budget shall be a public record and shall be available
for public inspection after submission, prior to adoption, and after
adoption at the Township Municipal Building during the Township's
regular business hours.
The Board shall publish in one or more newspapers of general
circulation in the Township the general summary of the budget and
a notice stating:
[Amended 6-8-2009 by Ord.
No. 2776, approved 11-3-2009]
The annual budget shall be adopted by ordinance, subject to the approval or veto of the Mayor and the power of the Township Commissioners to override the veto, as provided in Article III, § 3.21, of this Charter. Final adoption of the budget shall occur prior to the commencement of the year for which it is prepared, but only after it has been available for public inspection at reasonable hours, after public notice thereof, at least 6 days prior to the time fixed by the Board for adoption of the budget ordinance.
[Amended 6-8-2009 by Ord.
No. 2776, approved 11-3-2009]
At the request of the Mayor, the Board may modify the budget
on or before the 15th day of February of the fiscal year for which
the budget was approved, provided, however, that where the aggregate
of modifications results in an increase or decrease of a departmental
appropriation by more than 15% of the original approved budget, such
modifications shall be made only by ordinance finally adopted on or
before the 15th day of March of the fiscal year for which the budget
was approved and pursuant to procedures required for the adoption
of the original budget.
Adoption of the budget and modifications thereof shall constitute
appropriations for the expenditures set forth therein.
[Amended 6-8-2009 by Ord.
No. 2776, approved 11-3-2009]
No expenditure or payment of any funds of the Township shall
be made except upon approval of the Mayor or the Deputy Mayor. Directives
for payment as so approved shall be certified to the Treasurer. All
checks or drafts of the Township shall be signed by the Treasurer
or, in his absence or disability, by a duly designated deputy.
The Board shall provide for an independent annual audit of all
fiscal affairs of the Township by a Certified Public Accountant or
a firm of Certified Public Accountants who have no personal financial
interest, direct or indirect, in the fiscal affairs of the Township
government. The Board may provide for more frequent audits, as well
as special audits, as deemed necessary. The results of the annual
audit and a financial statement of the fiscal affairs of the Township
shall be presented to the Board and a summary of the audit published
in a newspaper of general circulation in the Township by April 1st
of the year following the fiscal year audited.
[Amended 6-8-2009 by Ord.
No. 2776, approved 11-3-2009]
Before entering upon the duties of their respective offices
or positions, the Township Treasurer, Mayor and Deputy Mayor, as well
as any other officer (elected or appointed), agent or employee of
the Township as the Board may determine, shall execute and file with
the Township corporate surety bonds, conditioned for the honest and
faithful performance of their respective duties, in such sums as shall
be fixed by the Board. All such bonds and sureties thereon, before
being accepted by the Township, shall be approved by the Township
Solicitor. The agency placing such bonds shall be determined by the
Board and the premium therefor shall be paid by the Township. Such
bonds may provide for one or more additional obligees in the event
that the officer bonded is acting in a dual or similar capacity with
other political subdivisions or governmental or quasi-governmental
entities.
[Amended 12-19-2005 by Ord. No. 2602; approved 11-8-2005]
No taxes levied under the provisions of this Charter shall be
levied by the Township of Whitehall on the following subjects exceeding
the rates specified in this Section:
|
Tax
|
Tax Limitations
|
|---|---|
|
Real Estate
|
20 mills
|
|
Earned Income
|
1%
|
|
Occupation Tax
|
1/2 mill
|
|
Business Tax on Gross Income
|
1 1/2 mills
|
|
Deed Transfer
|
1% up to $40,000 inclusive 2% of the amount over $40,000
|
|
Per Capita
|
$10
|
|
Emergency and Municipal Services Tax Exemption: Any person whose
total income from all sources is less than $2,500 per annum
|
$52 per year
|
