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Individuals authorized to do so will, to the best of their abilities, accurately communicate official positions of the township. Personal opinions will not be misrepresented as the official position of the township.
(Board and Administrative Policies Manual, § 3.50)
Township officials, appointees, employees and volunteers shall represent the official policies or positions of the Township Board, or other township boards, commissions or committees to the best of their ability when designated as delegates for this purpose. When presenting their individual opinions and positions, it should be explicitly stated that they do not represent their board, commission or committee or the township, nor will it be inferred that they do.
(Board and Administrative Policies Manual, § 3.51)
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)
(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
(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
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)
The proposed budget shall be developed according to the following schedule:
Date | Activity |
Date | Activity |
A/N | Budget policies developed by Township Board |
O/B 4/30 | Department heads/administrators submit proposed revenue and expenditure plans to Treasurer |
A/N | Treasurer meets with department heads/administrators |
J/M | Treasurer presents proposed budget to Township Board |
J/M | Budget public hearing held by Township Board |
J/M | Township Board adopts tentative budget |
Key: | |
A/N = As needed | |
O/B = On or before | |
J/M: At the June or final meeting of the fiscal year | |
(Board and Administrative Policies Manual, § 4.3)
(A) The proposed and adopted budgets shall provide financial data on revenues, other resources and expenditures for at least a three-year period, including prior year actual, current year budget and/or estimated current year actual and proposed budget.
(B) The proposed and adopted budgets shall also include a narrative that:
(1) Summarizes the major changes in priorities or service levels from the current year and the factors leading to those changes;
(2) Identifies the priorities and key issues for the new budget period; and
(3) Identifies and summarizes major financial factors and trends affecting the budget, such as: economic factors; long-range outlook; significant changes in revenue collections, tax rates or other changes; current and future debt obligations; and significant use of or increase in fund balance or retained earnings.
(Board and Administrative Policies Manual, § 4.5)
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