The fiscal year of the Township shall begin on the first day
of January and end on the last day of December or at such other time
as Council may ordain.
The Mayor shall submit to Council a budget for the ensuing fiscal
year and a budget message. Submission of these items shall take place
at least 60 days prior to the start of this fiscal year or at such
earlier time as Council shall establish in the Administrative Code.
The Mayor's message shall explain the budget both in fiscal
terms and in the terms of work programs. It shall outline 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 material as the Mayor deems desirable.
A.
The budget shall provide a complete financial plan of all Township
funds and activities for the ensuing fiscal year and, except as required
by law or by this Charter, shall be in such form as the Mayor deems
desirable or as the Council 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. It shall begin with a clear general summary of its contents;
shall show in detail all estimated income, indicating the proposed
real property tax levy, and all proposed expenditures, including debt
service, for the ensuing fiscal year and actual income and expenditures
of the preceding year. It shall indicate in separate sections:
(1)
Proposed expenditures for current operations during the ensuing fiscal
year, detailed by offices, departments, and agencies in terms of their
respective work programs, and the method of financing such expenditures;
(2)
Proposed capital expenditures during the ensuing fiscal year, detailed
by offices, departments, and agencies when practicable, and the proposed
method of financing each such capital expenditures; and
(3)
Anticipated net surplus or deficit for the ensuing fiscal year of
each utility owned or operated by the Township and the proposed method
of its disposition; subsidiary budgets for each utility giving detailed
income and expenditure information shall be attached as appendices
to the budget.
B.
The total of proposed expenditures shall not exceed the total of
estimated income.
A.
Submission to Council. The Mayor shall prepare annually and submit
to the Council a five-year capital program at such time as Council
shall establish in the Administrative Code, but at no time shall the
capital program be submitted later than 30 days prior to the time
the budget is submitted.
B.
Contents. The capital program shall include:
(1)
A clear general summary of its contents;
(2)
A list of all capital improvements which are proposed to be undertaken
during the five fiscal years next ensuing with appropriate supporting
information as to the necessity for such improvements;
(3)
Cost estimates, method of financing, and recommended time schedules
for each such improvement; and
(4)
The estimated annual cost of operating and maintaining the facilities
to be constructed or acquired.
C.
The above information may be revised and extended each year with
regard to capital improvements still pending or in process of construction
or acquisition.
A.
Notice and Hearing. The Council shall publish in one or more newspapers
of general circulation in the Township the general summary of the
budget and a notice stating:
B.
Amendment before Adoption. After the public hearing, the Council
may adopt the budget by resolution with or without amendment. In amending
the budget, it may add or increase programs or amounts and may delete
or decrease any programs or amounts, except expenditures required
by law or for debt service or for estimated cash deficit, provided
that no amendment to the budget shall increase the authorized expenditures
to an amount greater than the total of estimated income.
C.
Adoption, Appropriation, Tax Levy. On or before the last day of the
fiscal year currently ending, the Council shall:
(1)
Adopt the budget by resolution;
(2)
Pass an appropriation ordinance; and
(3)
Pass an ordinance levying taxes.
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If Council fails to take these actions by this date, then the
amounts appropriated for current operation for the current fiscal
year shall be deemed adopted for the ensuing fiscal year on a month-to-month
basis, with all items in it prorated accordingly, until such time
as the Council adopts a budget for the ensuing fiscal year. Appropriations
shall be made in lump sum to departments and agencies in the following
categories: personal services; material, supplies and equipment; debt
service. Council may adopt a program budget, in which case appropriations
will be made to programs.
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D.
Real Property Tax Levy Limitation. Real Property Tax rate increases
are limited to a maximum of three mills or 5% of the prior year's
budget per annum unless approved through the action of public referendum;
however, in addition to the foregoing, an annual tax sufficient to
pay interest and principal on any indebtedness incurred pursuant to
the Local Government Unit Debt Act, or any prior or subsequent act
governing the incurrence of indebtedness of the Township, is permitted.
[Amended 1-20-1988 by Ord. No. 2714[1]]
[1]
Editor's Note: Approved at election held 4-26-1988.
A.
Notice and Hearing. The Council shall publish in one or more newspapers
of general circulation in the Township the general summary of the
capital program and a notice stating:
B.
Adoption. The Council by resolution shall adopt the capital program,
with or without amendment, after the pubic hearing and within such
time as Council has established.
Copies of the budget and the capital program as adopted shall
be public records and shall be made available to the public at suitable
places in the Township.
A.
Supplemental Appropriations. If during the fiscal year the Chief
Administrative Officer certifies that there are available for appropriation
revenues in excess of those estimated in the budget, Council by ordinance
may make supplemental appropriations for the year up to the amount
of such excess.
B.
Emergency Appropriations. To meet a public emergency affecting life,
health, property, or the public peace, Council may make emergency
appropriations. Such appropriations may be made by emergency ordinance
in accordance with the provisions of this Charter. To the extent that
there are no available unappropriated revenues to meet such appropriations,
Council may by such emergency ordinance authorize the issuance of
emergency notes, which may be renewed from time to time, but the emergency
notes and renewals of any fiscal year shall be paid not later than
the last day of the fiscal year next succeeding that in which the
emergency appropriation was made.
C.
Reduction of Appropriations. If at any time during the fiscal year
it appears probable to the Chief Administrative Officer that the revenue
available will be insufficient to meet the amount appropriated, he
shall report to the Council, through the Mayor, without delay, indicating
the estimated amount of the deficit, any remedial action taken by
him, and his recommendations as to any other steps to be taken. The
Council shall then take such further action as it deems necessary
to prevent or minimize any deficit; and for that purpose, it may by
ordinance reduce one or more appropriations.
D.
Transfer of Appropriations. At any time during the fiscal year, the
Mayor may transfer part or all of any unencumbered appropriation balance
among programs within a department, office, or agency; and, upon written
request by the Mayor, the Council may by ordinance transfer part or
all of any unencumbered appropriation balance from one department,
office, or agency to another.
E.
Limitations; Effective Date. No appropriation for debt service may
be reduced or transferred, and no appropriation may be reduced below
any amount required by law to be appropriated or by more than the
amount of the unencumbered balance thereof. The supplemental and emergency
appropriations and reduction or transfer of appropriations authorized
by this section may be made effective immediately upon adoption.
Every appropriation, except an appropriation for a capital expenditure,
shall lapse at the close of the fiscal year to the extent that it
has not been expended or encumbered. An appropriation for a capital
expenditure shall continue in force until the purpose for which it
was made has been accomplished or abandoned; the purpose of any such
appropriation shall be deemed abandoned if three years pass without
any disbursement from or encumbrance of the appropriation.
No payment shall be made or obligation incurred against any
appropriation except in accordance with appropriations duly made and
unless the Chief Administrative Officer or his designee first certifies
that there is a sufficient unencumbered balance in such appropriation
and that sufficient funds are or will be available to cover the claim
or meet the obligation when it becomes due or payable. Any authorization
of payment or incurring of obligation in violation of the provisions
of this Charter shall be void and any payment so made illegal; such
action shall be cause for removal of any officer who knowingly authorized
or made such payment or incurred such obligation, and he shall also
be liable to the Township for any amount so paid. However, except
where prohibited by law, nothing in this Charter shall be construed
to prevent the making or authorizing of payments or making of contracts
for capital improvements to be financed wholly or partly by the issuance
of bonds to prevent the making of any contract or lease providing
for payments beyond the end of the fiscal year, provided that such
action is made or approved by ordinance.
