The fiscal year of the Township shall begin
on the first day of January and end on the last day of December unless
otherwise provided by law.
The Manager shall be responsible for the administration
of the Township finances including the collection of taxes and payment
of obligations. The Council may provide for the appointment by the
Manager, with the approval by the Council, of a Finance Director who
shall be directly responsible to the Manager, who shall exercise the
control functions in the management of the Township finances.
On or before the 45th day before the end of
each fiscal year, the Manager shall submit to the Council a budget
for the ensuing year with an accompanying message.
The Manager's message shall explain the budget
both in fiscal terms and in terms of the work programs. It shall outline
the 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
Manager deems desirable.
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 this Charter, shall be in such form
as the Manager deems desirable or the Council may require. In organizing
the budget, the Manager shall utilize the most feasible combination
of expenditure classifications 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 any proposed tax levy, and all proposed expenditures, including
debt service, for the ensuing fiscal year; and shall be so arranged
as to show comparative figures for actual and estimated income and
expenditures of the preceding fiscal year. It shall indicate in separate
sections:
A.
Proposed expenditures for current operations during
the ensuing fiscal year, detailed by offices, departments and agencies
as outlined in the Administrative Code[1] in terms of their respective work programs, and the method
of financing such expenditures;
B.
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 expenditure.
The total of proposed expenditures shall not exceed the total estimated
income and available surplus.
The Manager shall prepare and submit to the
Council Members a minimum of a three-year capital program at least
two months prior to the final date for the submission of the budget.
The capital program shall include at least the following:
A.
A clear summary of its contents.
B.
A list of all capital improvements which are proposed
to be undertaken during the three fiscal years next ensuing, with
appropriate supporting information as to the necessity for such improvements;
C.
Cost estimates, method of financing and recommended
time schedules for each such improvement; and
D.
The estimated annual cost of operating and maintaining
the facilities or equipment to be constructed or acquired. The above
information may be revised and extended each year with regard to capital
improvements still pending or in the process of construction or acquisition.
A.
Notice and hearing. The Council shall cause to be
posted the budget and budget message in the Township Building in the
place set aside for the posting of ordinances, at least two weeks
prior to the scheduled public presentation of the budget. Notice of
the availability of the proposed budget and time and location of its
public presentation shall be placed in a newspaper of general Township
circulation at the time of its posting. Copies of the budget and budget
message shall be open for inspection and available at cost to the
public during this time.
B.
Amendment before adoption. At a meeting no less than
one week after the public presentation, the Council may adopt the
budget 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 no amendment to the budget
shall increase the authorized expenditures to an amount greater than
the total estimated income.
C.
Adoption. The Council shall adopt the budget on or
before the last day of the fiscal year currently ending. If it fails
to adopt the budget by this date, the amounts appropriated for current
operations for the current fiscal year shall be deemed adopted for
the ensuing fiscal year on a month-to-month basis, with all items
prorated accordingly, until such time as the Council adopts a budget
for the ensuing fiscal year. Adoption of the budget shall constitute
appropriations of the amounts specified therein as expenditures from
the funds indicated and shall constitute a levy of the taxes therein
proposed.
Copies of the budget and capital program as
adopted shall be public records and shall be made available to the
public at the Township Building during normal business hours.
A.
Supplemental appropriations. If during the fiscal
year the Manager certifies that there are available for appropriation
revenues in excess of those estimated in the budget, the Council by
ordinance may make supplemental appropriations for the year up to
the amount of such excess.
B.
Emergency appropriations. In the event of a genuine
emergency, unanticipated at the time the operating budget was adopted,
the Council may make supplemental appropriations to meet the emergency.
To the extent that there are no available unappropriated revenues
to meet the emergency, the Council may authorize the issuance of temporary
notes which shall constitute unfunded debt to be funded and repaid
in accordance with the Local Government Unit Debt Act (Act 185 of
1972)[1]. It is the intent of this Charter that operating expenses
shall neither be appropriated nor paid out of loan funds except to
meet genuine emergencies.
[1]
Editor's Note: Said Act was repealed 12-19-1996
by P.L. 1158, No. 177. See now 53 Pa.C.S.A. § 8001 et seq.
C.
Reduction of appropriations. If at any time during
the fiscal year it appears probable to the Manager that the revenues
available will be insufficient to meet the amount appropriated, he
shall report to the Council 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 Manager may transfer part or all of any unencumbered
appropriation balance among programs within a department, office or
agency and, upon written request by the Manager, 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
existing 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 shall lapse at the close
of the fiscal year to the extent that it has not been expended or
encumbered.
At such times as the Manager shall specify,
each department, office or agency shall submit work programs for the
ensuing fiscal year showing the requested allotments of its appropriation
by periods within the year. The Manager shall review and authorize
such allotments of its appropriations by periods with or without revision
as early as possible in the fiscal year. He may revise such allotments
during the year if he deems it desirable and shall revise them to
accord with any supplemental, emergency, reduced or transferred appropriations
made pursuant to Section 409.
Rates of taxation may not be increased by the
Council beyond the maximum rate that may be levied by Second Class
Townships in the Commonwealth of Pennsylvania as that rate is from
time to time established by the General Assembly, except by referendum.
The Township shall continue to be limited by
the Local Unit Debt Act (Act 185).[1]
[1]
Editor's Note: Said Act was repealed 12-19-1996
by P.L. 1158, No. 177. See now 53 Pa.C.S.A. § 8001 et seq.
The Manager may make contracts for lawful purposes,
subject to general law or this Charter. No contract shall be made
or obligation incurred unless there is a sufficient unencumbered balance
in an appropriation and that sufficient monies therefrom are or will
be available to cover the claim or meet the obligation when it becomes
due and payable. Any officer authorizing or permitting any contract
to be made in violation of this provision shall be subject to removal
from office and liable to the Township for any loss incurred as a
result of such action. The Council shall provide in the Administrative
Code[1] the procedures for letting contracts which shall not be
inconsistent with general law or this Charter, and shall include as
a minimum the following provisions:
A.
All contracts of the Township involving sums in excess
of an amount specified by Council by ordinance shall be in writing.
The Manager shall execute all contracts on behalf of the Township.
Authorization for contracts for the purchase, sale, lease or use of
real estate, or for the construction of public capital improvements
shall be given by ordinance and such contracts shall be signed by
the presiding officer of Council as well as the Manager. Any officer
authorized to execute a written contract shall submit the form of
contract to the Township Solicitor for approval before executing the
contract.
B.
The Council shall, by ordinance, establish a procedure
for competitive bidding to include definitions of amounts, publication
and notice requirements, deposit and bond requirements, conditions,
terms, rules, regulations, waiver and exceptions, as it shall from
time to time deem advisable and in accordance with general law and
this Charter. Competitive bidding shall not be required for:
(1)
Labor or services rendered by any Township officer
or employee;
(2)
Contracts for labor, materials, supplies or services
aggregating less than the amount specified by the Council;
(3)
Contracts relating to the acquisition or use of real
property;
(4)
Contracts for professional or unique services or supplies;
(5)
Contracts for insurance and surety company bonds,
except that the use of competitive bidding for such items shall be
encouraged where practicable;
(6)
Contracts for emergency repairs; and
(7)
Contracts with other governmental entities, authorities,
agencies or political subdivisions.
C.
Except as otherwise provided in this Charter, no contract
for materials, supplies, labor, franchise or other valuable consideration,
to be furnished to or by the Township, shall be authorized on behalf
of the Township except with the lowest responsible bidder after competitive
bidding.
D.
No person shall evade the provisions of this section
of the Charter by purchasing or contracting for materials, supplies,
or services piecemeal which transactions would, in the exercise of
reasonable discretion and prudence, be considered as one transaction
amounting to more than the amount as specified by the Council.
E.
The terms of contracts for the purchase of materials
and supplies shall not exceed two years.
