The fiscal year of the Township shall commence
on the first day of January of each year. When changed by statute,
the fiscal year shall automatically change.
[Amended 3-18-1987 by Ord. No. 3037]
A. General funds (with such fund accounts as set forth
in the annual Budget Ordinance).
G. Agency and Trust Fund (with such subsidiary accounts
as are required for proper accounting purposes).
H. Parsons (Appleford) Arboretum Trust Fund.
J. Solid Waste Fund.
[Added 8-15-1992 by Ord. No. 3292]
On or before the date of November 15 of each
year, the Manager shall submit to the Board a balanced annual operating
budget for the ensuing fiscal year, a proposed tax ordinance and an
accompanying budget message. The first reading of the budget shall
take place in November, and the budget shall be finally adopted in
the month of December prior to the ensuing fiscal year to which such
budget shall apply.
The budget message submitted by the Manager
shall outline the proposed financial policies of the Township for
the ensuing year; describe the important features of the budget; indicate
any major changes in financial policies, expenditures and revenues
from the then current year, together with the reasons for such changes;
summarize the Township's debt position; make a general fiscal forecast
of at least five years; and include such other material as the Board
may request or as the Manager deems desirable.
The budget document shall provide a complete
financial plan of all municipal funds and activities for the ensuing
fiscal year and, except as required by statute, 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. The document also shall include
an organization unit-major line item budget utilizing the standard
system of accounts and shall relate it to the official fund budget.
[Amended 1-19-2002 by Ord. No. 3630]
The Manager shall cause to be prepared and included,
as a separate section in the annual budget submitted to the Board,
a program of capital expenditures, including the Capital Improvement
Program of the Director of Building and Planning, of a nonrecurring
and long-range nature.
The Board shall publish in one or more newspapers
of general circulation in the Township the general summary of the
budget and a notice stating:
A. The times and places, published at least 20 days prior
to the date set for the adoption of the budget, where copies of the
budget message and the budget are available for public inspection.
B. The time and place, not less than 10 days after such
publication, for a public hearing on the budget.
A. Amendment before adoption. Following the public hearing,
the Board may adopt the budget with or without amendment. In amending
the budget, the Board may add or increase programs or amounts, except
for expenditures required by law or for debt services; or may reduce
or delete programs or amounts, provided that no amendment to the budget
shall increase the authorized expenditures to an amount greater than
the total of estimated revenue and available fund balance.
B. Increases to proposed expenditures. Where, upon any
revision of the budget, it appears that the estimated expenditures
in the adopted budget will be increased more than 10% in the aggregate
or more than 25% in any fund or general fund account over the proposed
budget, it shall be presumed that the proposed budget was inaccurate;
and such budget may not be legally adopted with any such increases
therein unless the same is again advertised once, as in the case of
the proposed budget, and an opportunity afforded to taxpayers to examine
the same and protest such increases.
C. Adoption. The Board shall adopt the budget by ordinance
on or before the last day of the fiscal year then currently ending.
D. Appropriations. Adoption of the budget shall constitute
the appropriation of the amounts specified therein as expenditures
from the funds indicated and shall constitute a levy of the taxes
therein proposed.
Copies of the budget, as adopted, and of the
capital program plan shall be public records and shall be made available
to the public at suitable places in the Township as determined by
the Board. The Township Secretary will file a copy of the adopted
budget with the Pennsylvania Department of Community Affairs within
15 days after the adoption of the budget or at such other schedule
as may be provided by statute.
A. Supplemental appropriations. The Board may, at any
time, by resolution, make supplemental appropriations for any lawful
purpose from any funds on hand or estimated to be received within
the fiscal year and not appropriated to any other purpose, including
the proceeds of any borrowing now or hereafter authorized by law.
B. Emergency appropriations. To meet a public emergency
affecting life, health, property or the public peace, the Board may,
during the year, by ordinance, make emergency appropriations. To the
extent that there are not available unappropriated revenues to meet
such emergency appropriations, the Board may, by ordinance, authorize
the issuance of emergency notes, which may be renewed from time to
time; such notes and renewals of any fiscal year shall be repaid not
later than the last day of the fiscal year next succeeding that in
which the emergency appropriation was made.
C. Reduction in appropriations. If, at any time during
the fiscal year, it appears probable that the revenues available will
be insufficient to meet the amounts appropriated, the Board shall
take such action as it deems necessary to prevent or minimize any
deficit, and for that purpose it may, by resolution, reduce or eliminate
one or more appropriations.
D. Transfer of appropriations. During the last nine months
of the fiscal year:
(1) The Board may, by resolution, transfer part or all
of any unencumbered balance appropriated to a fund or general fund
account.
(2) The Manager may transfer part or all of any unencumbered
balance appropriated for programs within a department, office, agency
or other organizational unit, provided that said transfer does not
change the fund budget set by the Board.
(3) When a transfer of over 5% of an appropriation item
is made within a fund, or when a transfer of over 5% of the total
appropriation to a fund is made from said fund to another fund, an
affirmative vote of 2/3 of the Commissioners shall be required.
E. Temporary deficiency appropriation. In the event that
a fund within the general fund or any fund in total is expected to
exceed its appropriation as approved in the annual Budget Ordinance,
the following procedure shall be followed to allow for continuation
of the various public services:
(1) The Director of Finance shall monitor fund expenditures
and report monthly those funds that may be expected to exceed their
annual appropriation. Further, upon the advice of the Township Manager,
the Director of Finance shall recommend the manner in which the deficit
is to be covered.
(2) By the end of the week in which an overexpenditure
of a fund is determined, the Director of Finance shall inform the
Board of Commissioners of the overexpenditure and recommend the means
by which it will be remedied.
(3) Following notice from the Director of Finance as provided
in this section, the Board of Commissioners may elect to either reappropriate
funds prior to the end of the fiscal year or to wait until the conclusion
of the fiscal year.
(4) Annually, the Board of Commissioners shall make a
final adjustment of fund appropriations where required. This adjustment
shall be made as soon as possible after the end of the fiscal year
and prior to the final closing of the accounting records.
Every appropriation shall lapse at the end of
the fiscal year to the extent that it has not been expended or encumbered
and thereby shall be reflected in the fund balance estimated to be
available at the commencement of the ensuing fiscal year.
The Manager shall designate, subject to Board
approval by resolution, the depositories of the several funds of the
Township.
The Director of Finance or his authorized representative
shall administer the temporary investment of Township moneys in accordance
with the provisions of state and federal law and general accounting
procedures.
A. The procedure for approval of payment of compensation
for Township employees shall be as follows:
(1) The Director of Personnel shall certify to the Director
of Finance the authorized rate of compensation for each employee.
(2) In accordance with the Township's pay periods, each
department head shall submit approved time sheets to the Director
of Finance.
(3) The Director of Finance shall authorize the payment
of compensation for all Township employees.
B. The Township Secretary shall authorize compensation
to the Township Commissioners, and the Director of Building and Planning
shall authorize compensation to the members of the Zoning Hearing
Board.
[Amended 1-19-2002 by Ord. No. 3631]
The procedure for approval of payment for goods
and services received by the Township shall be as follows:
A. The ordering or contracting of goods and/or services
shall be made in accordance with the Township policy as prescribed
by the Township Manager.
B. A receiving and payment authorization report shall
be submitted to the Director of Finance upon receipt of goods or services
as ordered or contracted for.
C. The Director of Finance shall process all bills and
authorize their payment.
The Township Manager shall authorize payment
of all other Township obligations which are not in the nature of those
kinds of indebtedness previously referred to in this chapter.
[Added 9-18-1996 by Ord. No. 3428; amended 1-16-2019 by Ord. No. 4153]
Municipal claims filed upon the assessment for amounts remaining
unpaid for improvements to real estate shall, upon filing, have added
thereto a penalty of 5% of the amount of the claim. Municipal claims
filed upon the failure to pay for services rendered or provided, shall,
upon filing, have added thereto a penalty of 10% of the amount of
the claim, except where a different rate or date of adding the penalty
is set forth in this Code. In addition, upon collection of any municipal
claim, there shall be added thereto interest on the sum of the claim
from the date of the filing of the lien or the completion of the work,
whichever shall last occur, at the rate of 5% per annum up to January
1, 1982, and 10% per annum thereafter; except that where a municipal
claim is filed arising out of a project financed by the issuance of
Township bonds, interest shall be collectible at the rate of interest
paid on the bonds or at the rate of 12% per annum, whichever is less.
[Added 5-16-2001 by Ord. No. 3609; amended 2-19-2003 by Ord. No.
3669]
A. Schedule of fees. In the event legal services are
rendered to the Township in connection with the collection of delinquent
accounts (account) pursuant to the Municipal Claim and Tax Lien Law, as amended, the Township may collect, in addition to the amount of the claim or lien, interest and penalty, attorneys' fees and expenses, including postage, as set forth in Chapter
A167. The amount of fees and expenses determined according to the Schedule of Fees shall be added to the Township's claim in each account.
[Amended 7-19-2017 by Ord. No. 4112]
B. Notification of assessment. At least 30 days prior
to assessing or imposing attorney fees in connection with the collection
of a delinquent account, the Township shall, by United States certified
mail, return receipt requested, postage prepaid, mail a notice of
such intention to the taxpayer, debtor or other person or entity liable
for the account (the "account debtor").
C. Subsequent notification of assessment. If, within 30 days of mailing the notice in accordance with the foregoing Subsection
B, the certified mail is refused or unclaimed, or the return receipt is not received, then at least 10 days prior to assessing or imposing attorneys' fees in connection with the collection of a delinquent account, the Township shall, by United States first class mail, mail to the account debtor a second notice of such intention.
D. Contents and purpose of notice. The notice shall be
mailed to the owner's last known post office address as known to the
Township and to the Montgomery County Board for the Assessment and
Revision of Taxes, shall set forth the type of tax or other charge
for which payment is due, the date it became due and the amount owed,
including penalty and interest, and shall include the following:
(1) A statement that it is the intention of the Township to impose or assess attorneys' fees within 30 days after mailing the notice pursuant to Subsection
B hereof, or within 10 days after mailing the notice pursuant to Subsection
C hereof;
(2) The manner in which the imposition or assessment of
attorneys' fees may be avoided by payment of the delinquent account;
and
(3) The place of payment for accounts and the name and
telephone number of the Township representative designated as responsible
for collection matters.
E. Credit and debit card charges. The Township authorizes an attorney
or private collector collecting unpaid municipal claims on behalf
of the Township to accept payment of the unpaid municipal claims by
credit or debit card. Where payment is made by credit or debit card,
any fees charged by the credit card or debit card company and/or credit
card or debit card servicing agent shall be charged immediately to
the credit card or debit card used to make payment. This applies to
credit card or debit card payments made by mail, telephone, over the
Internet, or in person.
[Added 7-19-2017 by Ord.
No. 4112]
All disbursements in discharge of Township indebtedness,
duly incurred for any purpose as referred to in this chapter or otherwise,
shall be made by the Township Treasurer or his deputy by virtue of
warrants or orders drawn on him by order of the Board of Township
Commissioners, signed by the President or Vice President of the Board
and attested to by the Secretary or Assistant Secretary of the Township.
The warrant or order shall be in the form of a check. The warrant
or order shall then be used to fund all imprest accounts and all other
Township accounts and to pay all other Township obligations. The Treasurer
or his deputy shall thereafter sign all checks in payment of Township
indebtedness, except checks for occupational privilege tax refunds,
which shall be signed by the Township Manager. Disbursement of checks
or warrants containing imprinted facsimiles of signatures shall be
permitted, provided that such imprinting device and machines are used
or operated only by authorized personnel.
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 First Class Township Code, who has 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. 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 financial statement of the fiscal affairs of the Township,
shall be presented to the Board no later than the last day of the
fourth month following the fiscal year being audited. 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.
The same auditing firm or auditor shall not be used for more than
four consecutive years, unless proposals are solicited from other
qualified firms.
The Director of Finance shall be the Secretary of the Municipal Police Pension Fund established by Article
II of Chapter
32 of the Lower Merion Code.