The Board of Commissioners shall appoint a Township Treasurer,
who may also be the elected Township Tax Collector or an employee
of the Township, to serve at the pleasure of the Board of Township
Commissioners.
Effective January 1, 2014, if the appointed Treasurer is also
the elected Tax Collector for the Township, he or she shall receive
no additional compensation for his or her duties as Treasurer beyond
that received by him or her as Tax Collector for the Township.
The Township Treasurer shall give a fidelity bond to the commonwealth in an amount prescribed by resolution of the Board of Commissioners and at least equal to 50% of the amount of Township funds estimated by the Board of Commissioners to be available to the Township Treasurer at any time during the current year. The bond shall be subscribed by a surety company or companies duly authorized to do business in the Commonwealth of Pennsylvania. The bond given by the Treasurer shall be conditioned on the faithful performance of the duties as provided for in §
79-4 of this chapter. The Treasurer shall not, in any event, be required to give bond or bonds aggregating an amount in excess of the taxes to be paid over to him or her by the Tax Collector.
The Township Treasurer shall:
A. Receive all moneys due the Township and promptly deposit them in
a designated depository in the name of the Township.
B. Keep distinct and accurate accounts of all sums received from taxes
and other sources, which accounts shall be open to the inspection
of the Board of Commissioners or Township Auditors.
C. Annually state the accounts with the books and vouchers for audit
by the Township Auditors.
D. Pay out all moneys of the Township only on orders signed by the President
or Vice President and attested by the Secretary or Assistant Secretary
of the Board, and designating the appropriation out of which the orders
shall be paid. The signature of the President or Vice President may
be by facsimile signature. When a Treasurer pays out moneys except
upon orders or pays moneys in excess of the appropriation, he or she
shall receive no credit in the settlement of his or her accounts for
those amounts, nor shall he or she have any claim or right of action
against the Township.
E. Preserve the account books, papers, documents and other things held
in right of his or her office and turn them over to the successor
in office.
F. Pay over to the successor any balance in money remaining in his or
her hands or charged against him or her in the settlement of his or
her accounts.
When the Township Treasurer is unable to perform the duties
of office or fails to appoint a Deputy Treasurer, the Board of Commissioners
may appoint a Deputy Treasurer to serve until the Treasurer is again
able to perform the duties of his or her office. The Deputy Treasurer
shall be bonded for the same amount as the Township Treasurer when
acting in the capacity of Township Treasurer. The Board of Commissioners
shall affix by resolution the compensation of the Deputy Treasurer.