The fiscal year of the Township shall begin on the first day
of January and end on the last day of December of each year.
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 manager deems desirable
or as the Supervisors or State law may require. In organizing the
budget, the Manager 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:
1.Â
It shall begin with a general summary of its contents.
2.Â
It shall show in detain all estimated income, indicating the existing
and proposed tax levies, as well as other assessments, fees and charges.
3.Â
It shall show all proposed expenditures, including debt service,
for the ensuing fiscal year.
4.Â
It shall show the number of proposed employees in every job classification.
5.Â
It shall be so arranged as to show comparative figures for actual
and estimated income and expenditures for the current fiscal year,
and actual income and expenditures of the preceding fiscal year.
6.Â
It shall indicate proposed expenditures during the ensuing fiscal
year, detailed by offices, departments and agencies, in terms of their
respective work programs and the methods of financing such expenditures.
7.Â
It shall indicate proposed capital expenditures during the ensuing
fiscal year, detailed by offices, departments and agencies, in terms
of their respective work programs and the methods of financing such
expenditures.
(As amended by Res. 2004-25, 7/6/2004)
At least 45 days prior to the beginning of the fiscal year,
the Manager shall prepare and submit to the Board a budget and capital
program presenting the financial plan for conducting the affairs of
the Township for the ensuing year.
The budget and capital program shall be public records, available
for public inspection after submission to the Board and prior to adoption
and after adoption, during regular business hours.
The Board or a committee of the Board shall review the budget
and the capital program and not later than the first of December file
with the Township Manager its report including any recommendation
proposed therein.
Not later than the first of December, the Manager shall arrange
for publication in a newspaper of general circulation within the Township
a notice of the time and place of a public hearing on the budget and
capital program. The public hearing will take place between the third
and fifteenth of December at a time and place designated by the Board.
Copies of the proposed budget shall be available at the Township Office
for public inspection at least 5 days prior to the public hearing.
The availability of copies of the budget shall be noted in the newspaper
advertising the public hearing.
The Board in considering the budget may revise, alter, increase or decrease the items in the budget and capital program. Any revision of the budget in which the estimated expenditures in the adopted budget will be increased more than 10%, in the aggregate or more than 25% in any individual item over the proposed budget, then the budget may not be adopted until public notice is given in a newspaper of general circulation in the Township at least 3 days prior to reconsideration of the adoption of the revised budget. At least 5 days before the start of the forthcoming fiscal year, the Board shall adopt the budget. If a budget has not been adopted as herein provided, on or before the first of January, then the budget as submitted by the Manager, as specified in Section 7.03, shall be the budget for the ensuing year.
(As amended by Ord. 367, 7/26/1988, § 1M)
In amending the budget, the Board may increase or decrease programs
or amounts except for expenditures required by law, or for debt service;
provided, that no amendment to the budget shall increase the authorized
expenditures to an amount greater than the total estimated revenue.
Prior to the adoption of the amendment a public hearing shall be scheduled
following publication of the time and place in a newspaper circulating
generally within the Township. The public hearing shall take place
within a period of 2 weeks following the declaration of the amendment
which shall be done by resolution and shall ensure that the income
and expenditure totals balance.
(As amended by Ord. 367, 7/26/1988, § 1N)
Adoption of the budget and amendments thereof shall constitute
appropriations for the expenditures set forth therein and shall constitute
a levy of the taxes therein proposed.
Payment of Township funds shall require specific approval of
the Board in accordance with the provisions of the budget. The Board
may by resolution transfer unencumbered monies from one account to
another by providing that a balanced budget is retained except in
those cases involving payment of debt or special tax funds. All checks
or drafts of the Township shall be signed by the Manager. Those checks
in excess of an amount, which shall be set by the Board of Supervisors
by ordinance, must be countersigned by the Chairman or the Vice Chairman
of the Board.
(As amended by Ord. 367, 7/26/1988, § 10)
The Board shall provide for an independent annual audit of all
Township revenues and accounts by a Certified Public Accountant or
firm of Certified Public Accountants. The Board 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 the Board and published
in a newspaper circulating generally in the Township by April 15 of
the year following the fiscal year audited. [See also Ord. 183, 1/30/1979.]
