[Amended 3-11-1991 by Ord. No. 1722]
The provisions of the Home Rule Charter relative
to the election, qualifications and tenure of the Treasurer shall
govern those matters.
[Amended 3-11-1991 by Ord. No. 1722]
A. Additional staff. The Treasurer is empowered to employ
such staff as is needed to work in the Treasurer's office, within
budget constraints established by the Board of Commissioners.
B. Location of office. The office of the Treasurer will
be located at the Whitehall Township Municipal Building.
C. Estimated expenses. The Treasurer shall annually submit
to the Mayor an estimate of expenses that will be incurred for the
coming year by the Treasurer's office, which estimate shall be included
in the prepared budget of the Mayor.
[Amended 6-8-2009 by Ord. No. 2776, approved 11-3-2009]
[Amended 11-8-1982 by Ord. No. 1410; 3-11-1991 by Ord. No.
1722]
A. The Treasurer shall receive all monies paid to the
Township and shall disburse Township monies to the Mayor upon the
warrant of the Mayor. Furthermore, the Treasurer shall keep in proper
books, a full and accurate account of all monies received and disbursed
by him or her on behalf of the Township, specifying the time of receipt
and disbursement, from whom funds were received and to whom disbursed,
on what account funds were received and disbursed and how such funds
were paid.
[Amended 6-8-2009 by Ord. No. 2776, approved 11-3-2009]
B. Billing forms shall be initialed by Department or
Bureau personnel or any other Township entity. The form shall be presented
to the Treasurer's office, together with payment thereof, and the
receipted proof of payment shall be returned to the source. Upon receipt
of payment, any appropriate license, permit, fee or authorization
shall be awarded.
C. In the case of the Bureau of Police parking tickets,
all payments shall be made directly to the Treasurer's office, receipt
shall be issued and recorded and the receipted tickets returned daily
to the Bureau of Police. All money shall be received by the Treasurer,
including money delivered to the Township by mail.
D. This section shall not preclude exceptions granted
by other laws or by the Home Rule Charter for certain collections
which are to be made by the Township Solicitor.
[Added 11-20-1979 by Ord. No. 1321;
amended 11-8-1982 by Ord. No. 1410; 3-11-1991 by Ord. No. 1722]
The Treasurer shall establish, from time to
time, such separate accounts as the Treasurer, in his or her discretion,
deems necessary for the efficient operation of the Treasurer's office
provided, however, that at a minimum the following accounts shall
be maintained:
C. Earned income tax account.
D. Business privilege tax account.
E. Occupation privilege tax account.
H. Capital reserve sharing account.
J. Developer's escrow account.
[Added 11-20-1978 by Ord. No. 1321; amended 3-11-1991 by Ord. No. 1722]
A. Audits. The Treasurer's accounts shall be immediately
available for inspection or for any audit authorized by the Whitehall
Township Board of Commissioners.
B. Maintenance of accounts. The Treasurer's accounts
shall be maintained at a Whitehall Township depository as designated
by resolution of the Board of Commissioners. These accounts must be
audited at the end of each fiscal year, or sooner if warranted. The
Treasurer shall keep an accounting of all monies collected as taxes
under the authority of any duplicate or duplicates in his or her possession.
C. Access to all account records shall be made available
to the Mayor or to members of the Board of Commissioners, or both,
upon request.
[Amended 6-8-2009 by Ord. No. 2776, approved 11-3-2009]
[Amended 4-10-1979 by Ord. No. 1300; 11-8-1982 by Ord. No.
1410; 3-11-1991 by Ord. No. 1722]
Investments shall be made by the Township Treasurer
or his/her designee in accordance with existing laws.
A. All monies received by the Township, except those
designated for the general fund shall be invested in approve government
obligations, obligations of federal organizations, and obligations
of Pennsylvania governmental organizations, as set forth in the State
Fiscal Code, Act of April 25, 1929, P.L. 723, § 1, 72 P.S.
§ 3603, as amended.
B. The Treasurer shall solicit a minimum of three quotations
for interest on investments of all Township funds from financial institutions
and invest said funds to obtain the best possible return. He or she
shall apprise the Treasurer of all temporary investments on not less
than a monthly basis.
C. Authorized investment types:
(1) The Township Treasurer shall have power to provide
for the investment of monies in the General Township Fund or in special
funds.
(2) The Township Treasurer shall invest Township funds
consistent with sound business practice and shall provide for an investment
program subject to the restrictions contained in the State Fiscal
Code, in the Home Rule Charter or in any other ordinance, rule or
regulation adopted by the Board of Commissioners.
(3) Authorized types of investments for Township funds
shall be:
(a)
United States Treasury bills.
(b)
Short-term obligations of the United States
governments or its agencies or instrumentalities.
(c)
Deposits in savings accounts or time deposits
or share accounts of institutions insured by the Federal Deposit Corporation
or the Federal Savings and Loan Insurance Corporation or the National
Credit Union Share Insurance Fund to the extent that such accounts
are so insured, and, for any amount above the insured maximum, provided
that approved collateral for public deposits, as provided by law thereunder,
shall be pledged by the depository.
(d)
Obligations of the United States or any of its
agencies or instrumentalities backed by the full faith and credit
of the United States of America, the Commonwealth of Pennsylvania
or any of its agencies or instrumentalities backed by the full faith
and credit of the Commonwealth or of any political subdivision of
the Commonwealth of Pennsylvania or any of its agencies or instrumentalities
backed by the full faith and credit of the political subdivision.
(e)
Shares of an investment company registered under the Investment Company Act of 1940, whose shares are registered under the Securities Act of 1933, provided that the only investments of that company are in the authorized investments for Township funds listed in Subsections
C(3)(a) through
(d).
(4) In making any investment of Township funds, the Township
Treasurer shall have authority:
(a)
To permit assets pledged as collateral under
§ 163(3)(C) to be pooled in accordance with the Act of August
6, 1971, P.L. 281, No. 72, relating to pledges of assets to secure
deposits of public funds.
(b)
To combine monies from more than one fund under
Township control for the purpose of a single investment, provided
that each of the funds combined for the purpose shall be accounted
for separately in all respects and that the earnings from the investment
are separately and individually computed, recorded and credited to
the accounts for which the investment was purchased.
(c)
To join with one or more other political subdivisions
and municipal authorities in accordance with the Act of July 12, 1972,
P.L. 762, No. 180, entitled "An Act Relating to Intergovernmental
Cooperation," in the purchase of a single investment, provided that
the requirement of § 163(3)(D)(2) regarding the separate
accounting of individual funds and separate computation and recording
and crediting of the earnings therefrom are adhered to.
[Added 3-11-1991 by Ord. No. 1723; amended 5-10-1999 by Ord. No.
2169]
The Treasurer shall be the Township officer
authorized to provide tax certifications upon request by the public.
The Treasurer is hereby authorized to assess, collect and retain,
as compensation for providing this service, a fee of $20 per certificate.