The fiscal year of the township shall be the calendar year. However, after 1978, if not prohibited by law, the Board may, by ordinance, adopt a different fiscal year, specifying an orderly procedure for fiscal and budgetary controls in making such a transition.
The Board shall have responsibility for establishing financial policies for the township, for developing and approving the budget and for levying taxes. The Board shall adopt, in the Administrative Code, a uniform classification of accounts to be used and followed in all financial plans, programs, budgets, financial records and reports.[1] The budget for each fiscal year shall be balanced as provided in this Article. The Manager shall have overall responsibility for the administration of township finances. Under the supervision of the Manager, the Finance Director shall administer the township finances in accordance with the provisions of this Charter, the Administrative Code, ordinance and law.
[1]
Editor's Note: See Ch. 5, Administration of Government, Art. VII.
[Amended 1-7-2013 by Ord. No. 2012-22[1]]
At one or more regular or special meetings of the Board, held as provided for below, the Manager and department heads shall submit and present to the Board a proposed comprehensive budget for the ensuing fiscal year, which shall be comprised of a proposed operating budget and a proposed 3 year capital program. The comprehensive budget and supporting documentation will be posted on the Township's website at least 5 days in advance of the budget meeting as described in § 7.06.C. of this Article.
[1]
Editor’s Note: This ordinance was subject to referendum and was approved by a majority of the qualified voters 5-21-2013.
The presentation of the proposed budget shall be accompanied by a budget message from the Manager. The Manager's message shall explain the proposed budget both in terms of revenues and expenditures as well as programs, projects and services. 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; and summarize the township's debt position. In the budget message, the Manager shall also submit, for long-range planning and advisory purposes only, as a supplement to the proposed capital program and proposed budget, tentative projections of revenues and expenditures for a period of at least three (3) years. The projections shall include programs, projects and services, as well as a schedule for the amortization of debt, stated in general categories in accordance with the provisions of the Administrative Code.[1] The projections shall also include estimates for unfunded obligations and contingent liabilities not set forth in the capital program.
[1]
Editor's Note: See Ch. 5 Administration of Government, Art. VII.
[Amended 1-7-2013 by Ord. No. 2012-22[1]]
The proposed, recommended, and adopted comprehensive budgets, which as provided in § 7.03 are each comprised of an operating budget and a three-year capital program, shall provide a complete financial plan of all Township funds and activities for the ensuing fiscal year. The proposed, recommended, and adopted comprehensive budgets shall follow Generally Accepted Accounting Principles (GAAP) and shall be in the form prescribed by this Charter, the Administrative Code,[2] and by law. They shall begin with a clear general summary of their 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.
[1]
Editor’s Note: This ordinance was subject to referendum and was approved by a majority of the qualified voters 5-21-2013.
[2]
Editor's Note: See Ch. 5 Administration of Government, Art. VII.
[Amended 1-7-2013 by Ord. No. 2012-22[1]]
A. 
Time line. The time line for comprehensive budget approval is as follows:
(1) 
No later than 105 days before the end of the fiscal year: Submission of the Manager's proposed comprehensive budget.
(2) 
No later than 60 days before the end of the fiscal year: Board Approval of the recommended comprehensive budget.
(3) 
No later than 20 days before the end of the fiscal year: Board Adoption of the final comprehensive budget.
B. 
Approval of the recommended comprehensive budget. At least 60 days before the end of the fiscal year, the Board shall complete its review of the Manager's proposed comprehensive budget, make such adjustments as the Board deems necessary, and in a publicly noticed Board meeting, approve by resolution a recommended comprehensive budget, copies of which shall be made available promptly thereafter to the public.
C. 
Public Notice and Public Hearing. No later than 5 days following the approval of the recommended comprehensive budget by the Board, the Board shall provide public notice of the date, time, and place at which the Board shall hold a public hearing on the recommended comprehensive budget. This notice shall include a summary of the recommended comprehensive budget. The public hearing shall take place at any regular or special meeting of the Board at least 7 days after advertisement and at least 20 days prior to the end of the fiscal year.
D. 
Levy of Taxes. At the time of enacting the final budget, the Board shall, by ordinance, levy sufficient taxes allowed by law which, with other revenues and available receipts and balances, shall provide for a balanced budget.
[1]
Editor’s Note: This ordinance was subject to referendum and was approved by a majority of the qualified voters 5-21-2013.
[Amended 1-7-2013 by Ord. No. 2012-22[1]]
Within 15 days after the end of each fiscal quarter the Township Manager shall present to Board at a public meeting a report on the unfunded liabilities, incurred operating and capital expenditures, revenues and cash position, along with a comparison to the comprehensive budget adopted for the same period. The Township Manager shall also present a budgetary forecast for the remaining fiscal year.
[1]
Editor’s Note: This ordinance was subject to referendum and was approved by a majority of the qualified voters 5-21-2013.
A. 
Budget revision by new Board. Notwithstanding any other provisions of this Charter, in any year following a municipal election, if the fiscal year is on a calendar-year basis, the newly elected Board may, within forty-five (45) days after the start of the fiscal year, enact a revised budget and levy a different tax in place of the budget and tax levy enacted by the previous Board. The Board shall make such revisions as it deems necessary in the budget of the previous Board and shall adopt, by resolution, a preliminary revised budget at a Board meeting. The procedures for adopting a final revised budget shall be in accordance with § 7.07A through D. Ordinances enacting a revised budget or levying taxes shall be effective as of the start of the fiscal year and shall rescind and replace the budget and tax ordinances of the previous Board.
B. 
Supplemental appropriations. If during the fiscal year the Manager certifies to the Board that there are available for appropriation revenues in excess of those estimated in the budget, the Board may make, by resolution, supplemental appropriations for operating expenses or for the purpose of reducing indebtedness up to the amount of such excess.
C. 
Emergency appropriations. In the event of an emergency, the Board may make supplemental appropriations to meet the emergency. To the extent that there are no available unappropriated revenues to meet the emergency, the Board 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[1] or other law. It is the intent of this Charter that the proceeds of such temporary notes shall neither be appropriated nor paid out except to meet emergencies.
[1]
Editor's Note: See 53 P.S. § 6780-1 et seq.
D. 
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, the Manager shall report to the Board without delay, indicating the estimate amount of the deficit, any remedial action taken and recommendations as to any other steps to be taken. The Board shall then take such further action as it deems necessary to prevent or minimize any deficit, and for that purpose, it may, by resolution, reduce one (1) or more appropriations.
E. 
Transfer of appropriations. At any time during the fiscal year, the Manager, with the approval of the Board, may transfer part or all of any unencumbered appropriation balance among programs within a department or office, and, upon written request by the Manager, the Board may, by ordinance, transfer part or all of any unencumbered appropriation balance from one department or office to another.
F. 
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.
Every appropriation shall lapse at the close of the fiscal year to the extent that it has not been expended or encumbered.
A. 
Receipts. The Board shall provide in the Administrative Code, consistent with the provisions of this Charter, procedures for the receipt, deposit and accounting by the Township Treasurer for all moneys due and received by the township.[1]
[1]
Editor's Note: See Ch. 5, Administration of Government, Art. VII.
B. 
Expenditures. The Finance Director shall cause the appropriations voted by the Board to be entered in the accounting records of the township and shall approve no contract or expenditure which would exceed the unencumbered balance of appropriations in any account. The Board shall provide in the Administrative Code for a uniform procedure for the execution and control of all township purchases, including those involving sums less than three thousand dollars ($3,000.).[2] The Finance Director shall authorize disbursement of township money only after determining that all goods and services contracted for have actually been received or performed. The Board shall provide in the Administrative Code for procedures for the signing and countersigning of all checks, drafts or other orders of payment[3] by two (2) persons, one (1) of whom shall be the Treasurer or such other employee of the Treasurer as the Treasurer may designate, subject to the approval of the Board.
[2]
Editor's Note: See Ch. 5, Administration of Government, § 5-49.
[3]
Editor's Note: See Ch. 5, Administration of Government, § 5-48.
[Amended 1-7-2013 by Ord. No. 2012-23[1]]
No contract shall be made or obligation incurred unless there is a sufficient unencumbered balance in an appropriation and sufficient money is available to cover the contract or meet the obligation when it becomes due and payable. Any official who authorizes knowingly a contract to be made in violation of this provision shall be subject to removal from office and liable to the township, or its surety, for any loss incurred as a result of such action. The Board shall provide in the Administrative Code the procedures for letting contracts which shall not be inconsistent with this Charter or law.[2]
A. 
Written contracts. All contracts of the township shall be in writing, either in the form of a purchase order or more formal document. For sums in excess of $3,000, the document shall bear signatures of the Township and the vendor or contractor.
B. 
Contracts requiring approval by ordinance. 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 President of the Board as well as the Manager. Any official authorized to execute a written contract shall submit a form of contract to the Township Solicitor for approval before execution. All contracts requiring approval by Ordinance shall be submitted to the Township Solicitor for legal review prior to final execution.
C. 
Expenditures not exceeding $7,500. The Manager may, within the amounts and items appropriated by the Board, but otherwise without specific Board approval for such purchase or contract, make purchases and enter into contracts on behalf of the Township involving expenditures not in excess of $7,500.
D. 
Expenditures exceeding $7,500. All expenditures above $7,500 shall require Board of Commissioners' specific approval, subject to the following:
(1) 
Emergency expenditures. Emergency expenditures may be made without Board of Commissioners' prior approval when obtaining the Board's approval would be impracticable and provided that such emergency expenditures are promptly thereafter presented to the Board of Commissioners for its approval.
(2) 
Expenditures of $25,000 and above. Expenditures of $25,000 and above shall only be authorized by the Board of Commissioners pursuant to a contract made with the lowest responsible and responsive bidder after public advertising and receipt of bids in the manner provided.
E. 
No-bid contracts. Regardless of the amount of same, the following expenditures may be authorized by the Board of Commissioners without being subject to the advertisement and public bidding procedures in the Charter:
(1) 
For the acquisition of real estate;
(2) 
For professional services;
(3) 
For the joint use of facilities or exercise of powers with other political subdivisions; or
(4) 
For products or services of public utilities including those operated by political subdivisions or other municipal entities.
F. 
Piecemeal evasion prohibited. No person shall evade the provisions of this section of the Charter by purchasing or contracting for materials, supplies or services piecemeal, when the transactions would, in the exercise of reasonable discretion and prudence, be considered as one transaction amounting to more than $7,500.
G. 
Limit on terms. The terms of contracts for the purchase of materials, supplies and services shall not exceed 3 years. The term for contracts, leases or service agreements for capital equipment may be extended by the Board to a period longer than 3 years, but in no event longer than the expected usable life of such capital equipment.
H. 
Future adjustment of dollar limitations. The Board may increase by ordinance the dollar limitations contained in this Section to reflect inflation. Such increases must be approved by an affirmative vote of 2/3 of the Commissioners.
[1]
Editor’s Note: This ordinance was subject to referendum and was approved by a majority of the qualified voters 5-21-2013.
[2]
Editor's Note: See Ch. 5, Administration of Government, § 5-51.
A record of all township financial transactions shall be maintained by the Finance Director in accordance with the forms and procedures prescribed in the Administrative Code.[1]The Finance Director shall prepare financial reports, at least monthly and at such other times as the Board shall direct, which shall be submitted to the Manager and the Board. Such reports shall be in such form as to present fairly the financial condition of the township, including receipts, disbursements and account balances for the month and year-to-date, compared with the budget allocation by month. In addition, the Finance Director shall prepare an annual inventory of capital assets. Special reports shall be prepared as required by the Manager or the Board. All financial records shall be maintained in the Township Building and shall be available for public inspection at reasonable times within regular office hours.
[1]
Editor's Note: See Ch. 5, Administration of Government, Art. VII.
The Board shall provide for an independent annual audit of township receipts, expenditures, accounts and reports by a Pennsylvania certified public accountant or a certified public accounting firm, experienced in municipal finance and having no personal interest, direct or indirect, in the fiscal affairs of the township or any of its elected or appointed officials. The Board may provide for more frequent audits at its discretion. The Board shall review the work of such auditor annually and, at intervals not to exceed three (3) years, shall obtain proposals for future audits from at least two (2) other qualified firms for comparison with the incumbent auditor's proposal. The results of the annual audit and financial statements of the township shall be submitted to the Board and Manager, and the audited financial statements shall be included in the township's annual report. Any report of the independent auditor containing recommendations concerning financial management or fiscal controls shall be presented to the Board and made available to the public upon request. The financial statements shall include a balance sheet showing all current assets and liabilities.
The Board shall provide in the Administrative Code for the bonding of the Treasurer, the Treasurer's employees and township employees who are responsible for receipts, disbursements, materials or supplies.[1] All such bonding shall be approved by the Township Solicitor for form and sufficiency in accordance with amounts fixed by the Board. The premium for such bonding shall be paid by the township.
[1]
Editor's Note: Editor's Note: See Ch. 5, Administration of Government, § 5-53.
The township shall be limited in sources and rates of taxation by laws applicable to municipalities governed by a home rule charter. Until such time as the General Assembly shall provide tax rate limits which apply to a municipality governed by a home rule charter, the township shall continue to be limited to the rates which apply to Pennsylvania townships of the first class generally. Proposed tax increases in excess of this limit shall require approval of the registered electors of the township by referendum. The borrowing of money by the township shall continue to be limited in amounts and governed by procedures in the Local Government Unit Debt Act (Act 185 of 1972), as amended,[1] or acts of the General Assembly of the Commonwealth of Pennsylvania.
[1]
Editor's Note: See 53 P.S. § 6780-1 et seq.