Township of Upper Providence, PA
Delaware County
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Table of Contents
Table of Contents
The fiscal year shall be as established by ordinance of the Council. Whenever the fiscal year is changed by ordinance, the same ordinance shall specify an orderly transition procedure for all financial and budgeting controls.
The Council shall cause a Township Financial Plan to be prepared for each fiscal year. The Financial Plan shall be the basis for financial operation of the Township during the fiscal year The Township Financial Plan shall be comprised of the following parts:
A. 
The Operating Budget. The Operating Budget shall define all anticipated revenues and operating expenditures for the fiscal year. The Budget shall be in such detail as specified in the Administrative Code. The budget must disclose the source and amount of all anticipated Township revenues and the nature and amount of expenditures for each operating department. Available surpluses from prior years shall be included in anticipated revenues. The Budget shall not authorize expenditures to an amount greater than the total anticipated revenues.
B. 
The Capital Program. The Capital Program shall define all expenditures for capital improvements to be made during the five fiscal years next ensuing. Supporting information as to the necessity of such improvements shall be provided in the program. The estimated annual cost of operating and maintaining facilities to be constructed or acquired shall be provided in the program. These costs will be included in the appropriate Operating Budgets. The Capital Program may be revised and extended each year with regard to improvements still pending or in process.
C. 
Statement of Debt. The Statement of Debt shall describe the type of instrument of each indebtedness and the terms thereof. Proposed additional indebtedness shall be similarly described. The projects necessitating such debt or other reasons for incurring such debt shall be defined.
D. 
The Financial Plan Explanation. The explanation shall discuss the Financial Plan both in fiscal terms and in terms of the programs and services to be provided. The explanation shall include:
(1) 
An outline of the proposed financial policies of the Township for the ensuing fiscal year, describing important aspects of the financial plan;
(2) 
A description of major changes from current financial policies, expenditures and revenues together with the reasons for such changes;
(3) 
A summary of the Township's present debt position and projected debt position; and
(4) 
Such other material as the Council deems desirable.
[Amended 11-5-1996]
The proposed Township Financial Plan shall be submitted to the Council at a public meeting at least sixty days prior to the beginning of the ensuing fiscal year. It shall be made available for public inspection at the Township Building during regular business hours. A public hearing shall be held not less than thirty days prior to the adoption of a final Township Plan. Not less than ten days prior to said public hearing, the Council shall advertise:
A. 
A summary of the Financial Plan;
B. 
A statement of when and where copies of the complete Financial Plan are available for inspection; and
C. 
The time and place of the public hearing on the final Financial Plan.
The Financial Plan shall be adopted at a public meeting by the majority of the Council. It shall then become the Financial Plan of the Township for the ensuing fiscal year. The plan shall be adopted at least ten days prior to the beginning of the fiscal year. Should the Council fail to adopt a Financial Plan within the specified period, the Township shall operate on the basis of the current fiscal year's plan, prorating expenses at the rate of one-twelfth of each defined operating expenditure per month. The Capital Program shall be similarly pro-rated based upon the current year's program. These pro-ratings shall be used until the Council adopts a final Township Financial Plan.
A. 
Amendment Before Adoption. The Council may adopt the Financial Plan with or without amendment. In amending the Plan, 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. No amendment to the Plan shall increase the authorized expenditures to an amount greater than the total of anticipated revenues. Amendments to the Plan shall be presented and discussed at a public meeting prior to the adoption of a final Financial Plan.
B. 
Amendment After Adoption.
1. 
Supplemental Appropriations. If, during the fiscal year, the Council determines that there are available for appropriation revenues in excess of those estimated in the Operating Budget, the Council by resolution may make supplemental appropriations for the year up to the amount of such excess. If the excess of revenues exceeds one percent of the revenues anticipated in the Financial Plan, the intended distribution of the funds shall be advertised prior to the adoption of said resolution.
2. 
Emergency Appropriations. To meet a public emergency affecting life, health, property or the public peace, the Council may make emergency appropriations. Such appropriations may be made by emergency ordinance in accordance with the provisions of this Charter. To the extent that there are no available unappropriated revenues to meet such appropriations, the Council may by such emergency ordinance authorize the issuance of emergency notes. These notes may be renewed from time to time, but the notes and their renewals in any fiscal year shall be paid not later than the last day of the fiscal year next succeeding that in which the emergency appropriation was made.
3. 
Reduction of Appropriations. If at any time during the fiscal year it appears probable that the revenues available will be insufficient to meet the amount appropriated, such information shall be reported to the Council without delay, indicating the estimated amount of the deficit. The Council shall then take such action as it deems necessary to prevent or minimize any deficit and for that purpose it may by resolution reduce one or more appropriations.
4. 
Transfer of Appropriations. At any time during the fiscal year, the administration may transfer part or all of any unencumbered appropriation balance among programs within a department, office or agency. The Council may by resolution transfer part or all of any unencumbered appropriation balance from one department, office or agency to another.
5. 
Limitations. No appropriation for debt service may be reduced or transferred. No appropriation may be reduced below any amount required by law 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, except an appropriation for a capital expenditure, shall lapse at the close of the fiscal year to the extent that it has not been expended or encumbered. An appropriation for a capital expenditure shall continue in force until the purpose for which it was made has been accomplished. If three years pass without any disbursement from or encumbrance of the capital appropriation, it shall lapse.
The Council shall provide by ordinance the procedures and the accounting required for the receipt, deposit or disbursement of all monies due to or payable by the Township.
A. 
The Township may make contracts for lawful purposes subject to the provisions of this Charter and general law. No contract shall be made unless there is sufficient unencumbered balance in an appropriation of the current financial plan.
B. 
The Township Council shall establish or amend by specific ordinance the value of a contract defined in the subsequent sections as a "Major Contract."
C. 
All Major Contracts of the Township shall be in writing and shall be executed on behalf of the Township by a member of the Council. Also, all contracts extending over a period of more than two years, or for the purchase, sale, lease or use of real estate, or authorizing contracts for the construction of capital improvements, shall be formally approved by the Council and executed by a member of Council. Also, all Major Contracts shall be submitted, prior to execution, to the Township Solicitor for an opinion as to their legality.
D. 
For other than Major Contracts, the Council may, by ordinance, authorize others to execute contracts which are made pursuant to the budget or other prior authorizations.
E. 
Competitive bidding shall be required for all Major Contracts except for those listed in subsection F. hereof. The former contracts shall be made only with the lowest responsible bidder. The invitation for bids shall be advertised at least ten days prior to the date fixed for the opening of bids. Acceptance of bids shall be made by public announcement at the meeting at which bids are received, or at a subsequent meeting, the time and place of which shall be publicly announced when bids are received. As to other details, the Council shall, by ordinance, establish a procedure for competitive bidding to include definitions, deposit and bond requirements, conditions, terms, rules, regulations, waivers, rights of acceptance and rejection and exception as it shall from time to time deem advisable.
F. 
Competitive bidding shall not be required for:
(1) 
Labor or services rendered by Township officers or employees in the course of their normal duties;
(2) 
Contracts relating to the acquisition or use of real property;
(3) 
Contracts for services or supplies from a unique source;
(4) 
Contracts assigned for negotiation by unanimous consent of the Council.
G. 
No person shall evade the provisions of this Article by purchasing or contracting for services or goods piecemeal, if such transactions conducted as a single transaction would result in Major Contracts.
The Township Auditors shall conduct an annual audit.
Council shall provide for an independent audit of all Township accounts at least every four years.
All such audits shall be conducted by a certified public accountant. All audits, including the independent audits, shall be made public and advertised.