(A)   The township shall not be responsible for any obligations incurred by an official or employee that is contrary to the provisions of these administrative policies and procedures or any other financial administration policies adopted by the Township Board.
   (B)   Department heads shall not consider appropriations contained in the budget as a mandate to expend township funds. No obligations shall be incurred against, and no payment shall be made from, any appropriation account unless there is a sufficient unencumbered balance in the appropriation and sufficient funds are or will be available to meet the obligation.
   (C)   The Township Board shall exercise supervision and control to ensure that expenditures are within appropriations, and shall not issue any purchase order for expenditures that exceed appropriations.
   (D)   Expenditures must follow the procedures set forth in the township’s expenditure control, purchasing or bidding policies.
   (E)   Department heads shall obtain authorization from the Supervisor or the Township Board before obligating the township for expenditures of the following nature:
      (1)   All goods or services in excess of $50;
      (2)   Travel beyond 75 miles from the township office;
      (3)   All out-of-state travel; and
      (4)   Professional services.
(Board and Administrative Policies Manual, § 4.84)