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§ 32.146  MEETING ATTENDANCE.
   Township officials, appointees, employees and volunteers shall come to meetings on time and be prepared to deliberate and make decisions.
(Board and Administrative Policies Manual, § 3.52)
§ 32.147  MEETING ATTENDANCE; DECORUM IN DEBATE.
   Township officials, appointees, employees and volunteers shall practice civility and decorum in discussions and debate. Difficult questions, tough challenges to a particular point of view, and criticism of the ideas and information are legitimate elements of a free democracy in action. Township officials, appointees, employees and volunteers will be respectful of diverse opinions and will avoid personal attacks, insults and injurious statements.
(Board and Administrative Policies Manual, § 3.53)
§ 32.148  MEETING ATTENDANCE; RESPECT FOR MODERATOR.
   (A)   Board members shall honor the role of the presiding officer in maintaining order and ensuring equal opportunity to provide input on matters of public policy. Board members will respect the role of the Supervisor as moderator to focus discussion on current agenda items.
   (B)   Objections to the Supervisor’s actions should be voiced politely and with reason.
(Board and Administrative Policies Manual, § 3.54)
FINANCIAL ADMINISTRATION
§ 32.160  FINANCIAL ADMINISTRATION.
   (A)   The township adopts the state’s Department of Treasury’s Accounting Procedures Manual and shall comply to the extent possible with both the required policies and the best practices identified in that manual.
   (B)   (1)   The following policies are intended to represent compliance with the Accounting Procedures Manual and the township’s administrative structure and procedures.
      (2)   No policy manual can anticipate all possibilities that may be encountered when administering the finances of the township.
      (3)   The following policies establish a framework for adequate controls over the financial administration processes.
      (4)   When questions arise, the Township Board must refer to this manual and agree to a solution to the question, and add, delete or amend this manual.
(Board and Administrative Policies Manual, § 4.1)
BUDGET
§ 32.175  DEVELOPMENT.
   The township shall use the following approaches to develop the budget, as recommended by the Government Finance Officers Association.
   (A)   The budget shall be based on expected revenues, including base revenues, any new revenue sources and the potential use of fund balance.
   (B)   The results or outcomes that matter most to citizens will be identified, and based on that, the Township Board shall determine what programs are most important to its constituents.
   (C)   The budget allocations shall be made in a fair and objective manner.
   (D)   The Board shall budget available dollars to the most significant programs and activities to maximize the benefit of the available resources.
(Board and Administrative Policies Manual, § 4.2)
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