The fiscal year of the Township shall begin
on January 1 and end on December 31 of each year. All receipts, expenditures,
contracts and purchases shall be chargeable to and entered of record
in the fiscal year in which made.
A.
The Township budget shall be prepared annually by
the Manager with the assistance of the department heads, commissions,
authorities or other boards requiring financial support. The Manager
shall submit to the Council his proposed budget by November 15 to
provide time for the Council's review, scheduling the budget meetings
if necessary, proper advertisement and public review as required by
general law. The budget shall be in the format as prescribed by the
Pennsylvania Department of Community and Economic Development and
shall have attached explanatory and supporting comments or statements
and a detailed analysis of the budget items, with specific emphasis
on major changes from the previous fiscal year.
B.
The budget, as submitted and adopted, must be balanced.
Adoption of the budget shall be no later than December 31 and after
the budget has been made available for public review for 20 days.
C.
During the month of January next following any municipal
election, the Council may amend the budget and the levy and tax rate
to conform with its amended budget. After presentation of the proposed
amended budget, the Manager shall see that a notice to the effect
that it is available for public inspection at the Township Municipal
Building be published once in a newspaper of general circulation.
Any amended budget must be adopted by the Council on or before the
15th day of February.
D.
No such proposed amended budget shall be revised upward
in excess of 10% in the aggregate thereof or, as to an individual
item, in excess of 25% of the amount of each individual item in the
proposed amended budget. The Manager shall file a copy thereof with
the Pennsylvania Department of Community and Economic Development
within 15 days after the adoption of an amended budget, as provided
for by the Second Class Township Code.[1]
[1]
Editor's Note: See 53 P.S. § 65101
et seq.
On or before September 1 of each year, the Manager
shall submit to the Council a proposed program and schedule of capital
projects for the next five fiscal years. The capital program shall
specifically identify projects, including cost estimates, time schedules
and plans for financing such projects.
No disbursement of Township funds shall be made
unless provided for in the budget and upon presentation of signed
purchase orders, work authorizations or other designated purchase
authorizations which shall specify the purpose for which the funds
are to be spent. No work shall be hired to be done, no materials purchased,
no contracts made and no order issued for the payment of any funds
in any amount which shall cause the sums budgeted for specific purposes
to be exceeded. The Council may make supplemental appropriations for
any lawful purpose from funds on hand or estimated to be received
within the fiscal year and not appropriated to any other purpose.
The Council shall have the power to authorize the transfer of any
unexpended balance of any budget item or any portion thereof as provided
by the Second Class Township Code.[1] Where specific expenditures exceed $800, the Manager shall
provide the Council with a written notification prior to authorizing
such expenditures.
[1]
Editor's Note: See 53 P.S. § 65101
et seq.
[Amended 7-27-1977 by Ord. No. 77-1]
The purchase of goods, properties or services
for or on behalf of the Township and the procedures for the advertising
and awarding of bids and exceptions to required bidding shall be governed
by the Second Class Township Code.[1]
[1]
Editor's Note: See 53 P.S. § 65101
et seq.
[Amended 7-16-1980 by Ord. No. 80-7; 3-3-2021 by Ord. No.
2021-01]
All funds collected and received by the Tax
Collection and Disbursement Division of the Manager's Office shall
be deposited promptly in a depository or depositories so designated
annually by the Council. All such deposits shall be made in the name
of the Township and other specific designations as required by those
taxing jurisdictions for which the Director of Finance is performing
a collection function.
[Amended 7-16-1980 by Ord. No. 80-7; 3-3-2021 by Ord. No.
2021-01]
The Manager, Director of Finance and Controller,
acting as a body for the temporary investment of funds, shall have
the power to provide for such investments in United States Treasury
Bills and for the disposal of such securities when the funds may be
needed or in savings accounts or share accounts of institutions insured
by the Federal Deposit Insurance Corporation or the Federal Savings
and Loan Insurance Corporation to the extent that such accounts are
so insured. Any idle funds or funds not required for immediate disbursement
shall be promptly invested in such a manner as to maximize interest
income.
The Council shall retain the assistance of a
certified public accountant or public accounting firm to develop for
Council adoption a code of accounting and financial procedures which
shall provide guidelines for Township financial affairs. This code
shall specifically include regulations and procedures for receiving
and approving vouchers and expense accounts of persons designated
by the Council to participate in activities that are for the benefit
of the Township.
[Amended 7-16-1980 by Ord. No. 80-7; 3-3-2021 by Ord. No.
2021-01]
The Council shall provide for an annual post
audit of all the Director of Finance's accounts by an independent
certified public accountant registered in Pennsylvania or a firm so
registered.
[Added 7-16-1980 by Ord. No. 80-7]
The following procedures shall be followed for
the disbursement of Township funds:
B.
In the event of the absence of one or both of the
primary individuals, the Council may, by motion, appoint an individual
or, in the event of the absence of both primary individuals, two individuals
to perform the duties of a primary individual, such appointment or
appointments to be for a period not to exceed six months or until
the return of the primary individual or individuals, whichever occurs
first.
C.
In the absence of any of the primary individuals and
until the Council appoints a substitute individual, any of the following
alternate individuals are authorized to sign a draft to disburse Township
funds in order to satisfy the requirement that two authorized signatures
appear thereon:[1]
[Amended 6-3-2009 by Ord. No. 2009-03]
[1]
Editor's Note: Res. No. 02-2007, adopted 1-2-2007,
sets forth the current hierarchy of officials authorized to sign checks.
