The Township's fiscal year shall commence on the first
day of January of each year, pursuant to the Second Class Township
Code.[1] Should this Code change, the fiscal year will automatically
change.
[1]
Editor's Note: See 53 P.S. § 65101 et seq.
Upon the advice and recommendation of the Township Manager and
Finance Director, the Board of Supervisors shall approve by resolution
all necessary funds to finance the Township's operating and capital
operations. This resolution may be amended from time to time as situations
warrant.
The Township Manager, in coordination with the Finance Director,
shall prepare an annual budget in compliance with § 3202
of the Second Class Township Code.
A.
On or before the date of December 1 of each year, the Township Manager
shall prepare and submit to the Board a balanced, annual budget for
all funds for the ensuing fiscal year, including a budget transmittal
letter. This letter shall outline the proposed financial policies
for the ensuing year, describe important budget features, indicate
any major changes in spending patterns and make a general fiscal forecast
of at least five years and include such other material as the Board
may require or as the Manager deems desirable.
B.
The budget document shall provide a complete financial plan of all
municipal funds and activities for the ensuing fiscal year. Except
as required by statute, the plan shall be in such form as the Manager
deems desirable or as the Board may require. The budget document shall
provide that each fund is balanced and that the total of proposed
expenditures shall not exceed the total of the estimated revenue and
available fund balance.
C.
The Township Manager shall prepare and include, as a separate component
of the annual budget, a program of capital expenditures, including
a five-year capital improvement program of a nonrecurring and long-range
nature.
D.
The Board shall advertise once in one newspaper of general circulation
in the Township that the proposed budget is available for public inspection
at a designated place in the Township. After the proposed budget has
been available for public inspection for 20 calendar days, the Board
of Supervisors shall, after making appropriate revisions, adopt the
final budget not later than the 31st day of December. The final budget
must be balanced. The total budgetary appropriation shall not exceed
the estimated revenues for the fiscal year.
E.
If the Board decides to amend the budget before adoption and the
value of the amendments exceed 10% in the aggregate or more than 25%
in any major category over the proposed budget, then the budget will
need to be advertised again, following the same procedures outlined
in § 2-34D.
F.
During the month of January following any municipal election, the
Board of Supervisors may amend the budget and the levy and tax rate
to conform with its amended budget. Any amended budget must be adopted
by the Board of Supervisors on or before the 15th day of February.
The Township Manager shall designate, subject to the Board approval
by resolution, the depositories of all Township funds.
The Township Manager shall establish a comprehensive purchasing
policy, subject to Board approval by resolutions that will cover the
acquisition of goods and services by all Township departments, subject
to the provisions of the Second Class Township Code.[1]
[1]
Editor's Note: See 53 P.S. § 65101 et seq.
The Township Manager shall establish a policy, subject to Board
approval by resolution, for the disposal of unneeded, obsolete or
surplus equipment, subject to parameters established by the Second
Class Township Code.
A.
The Board shall provide for an independent annual audit of all Township
funds by a qualified outside auditor registered in Pennsylvania, as
provided for in the Second Class Township Code.
B.
This auditor shall have no personal interest, direct or indirect,
in the fiscal affairs of the Township government or of any of its
elected or appointed officials. Said appointment shall be made prior
to the close of the fiscal year, and such independent auditor shall
have and possess all the powers and perform all the duties provided
by law for elected auditors.
C.
The compensation of such independent auditors shall be fixed by resolution
of the Board or by the ordinance adopting the annual budget. The Board
may provide for more frequent audits, as well as special audits, as
it deems necessary. The auditor's report, together with the auditor's
recommendations of the annual report, and a complete financials statement
of the fiscal affairs of the Township, shall be presented to the Board.
A summary of the financial statement and auditor's recommendations
of the general audit shall be published in at least one newspaper
of general circulation in the Township following receipt of the auditor's
report by the Board.
