The fiscal year of the township shall be the calendar year. However, after 1976, if not prohibited by law, the Board may by ordinance adopt a different fiscal year, specifying an orderly procedure for financial and budgetary controls in making such transition.
The Board shall adopt in the Administrative Code[1] a uniform classification of accounts and codes to be used and followed in all financial plans, budgets and financial reports as set forth in this Article VIII.
[1]
Editor's Note: See Ch. 4, Administration of Government.
The Manager, with the assistance of the Finance Director, shall, at the time of presenting the annual budgets of the township for the consideration of the Board, submit as an annex to the budgets the tentative financial projections for a period of three or more years, said projections to be revised annually. The projections shall deal with operations, capital programs and a schedule for the amortization of debt. The Administrative Code[1] shall provide for the implementation of this section.
[1]
Editor's Note: See Ch. 4, Administration of Government.
A. 
At least 45 days before the end of the fiscal year, the Manager, with the assistance of the Finance Director, shall prepare and submit to the Board a proposed budget for the following fiscal year. The Board shall prescribe the form in which the annual operating budget is to be prepared, which shall include, in addition to the major classification of appropriations by which expenditures are to be allocated and controlled, a detailed analysis of the various items of revenues and expenditures. All appropriations shall be made in lump sum amounts and according to the following classes of expenditures for each office, department, major operating unit, board or commission:
(1) 
Personal services.
(2) 
Contractual services.
(3) 
Materials, supplies and equipment.
(4) 
Debt service.
(5) 
Capital expenditures.
(6) 
Such additional classes as the Board may prescribe.
B. 
At least 30 days before the end of the fiscal year, the Board shall complete consideration of the Manager's proposed budget, modify the Manager's proposal in such manner as it sees fit and adopt a preliminary budget. The budget must be balanced so that appropriations are matched by anticipated revenues and available surplus. A summary of the preliminary budget shall be advertised at least once in two or more newspapers of general circulation in the township at least 10 days before the date set for final adoption. In advertising the preliminary budget, the Board shall state the date set for final adoption. Copies of the detailed preliminary budget shall be available at the township office for public inspection and copies shall be available for purchase by any interested citizens for a reasonable fee to be set by the Board. After advertisement, the Board shall hold at least one public hearing on the preliminary budget, which may take place at any regular or special meeting of the Board.
C. 
The Board shall finally adopt a balanced budget before the start of the fiscal year to which it applies, except that in the year immediately following a municipal election, the new Board may within 45 days after the start of the fiscal year adopt a revised budget. The budget ordinance shall be effective as of the start of the fiscal year. In the event that the Board fails to adopt a budget by the start of the fiscal year, the amounts appropriated for the previous fiscal year shall be considered appropriated temporarily, prorated on a month-to-month basis, until a final budget is adopted.
D. 
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 may at any time amend the allocations within each appropriation, but changes in appropriations, either increases or decreases, in any items on which budgetary controls are maintained, shall be made only pursuant to an ordinance of the Board authorizing such changes. Ordinances amending the budget may be adopted and take effect immediately at any regular or special public meetings of the Board. The provisions of § C-38 will not apply to ordinances amending the budget appropriations. Supplemental appropriations may be made by the Board at any time. In the event that revenues are found and certified by the Finance Director to fall short of estimates in the budget, the Board shall make necessary reductions in appropriations in order to maintain a balanced budget. All unexpended appropriations shall lapse at the end of the fiscal year.
E. 
In the event of genuine emergencies, unanticipated at the time the operating budget was adopted, the Board may make supplemental appropriations to meet the emergency conditions. To the extent that there are no available unappropriated revenues to meet such emergency appropriations, 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 (Act 185 of 1972).[1] It is the intent of this Charter that operating expenditures shall neither be appropriated nor paid out of loan funds except to meet genuine emergencies.
[1]
Editor's Note: See 53 Pa.C.S.A. § 8001 et seq.
On or before the adoption of the operating budget, the Board shall adopt a capital program and a capital budget. The capital program shall set forth all capital expenditures amounting to $10,000 or more (except for maintenance of existing facilities, which shall be included in the operating budget), identified by project, the year in which acquisition or construction is to be scheduled, the means by which the capital program is to be financed, the effect of any proposed capital expenditures on future operating expenses and the effect of any proposed new indebtedness on the amortization schedule of existing debt and debt limits. The capital program shall incorporate all anticipated capital projects to be initiated with a period of three or more years. Following approval by the Board of the capital program, the Board shall adopt a capital budget providing appropriations for the next fiscal year, which shall be the first year of the capital program. The capital budget may be financed from unused appropriations of current revenues or moneys borrowed as authorized by this Charter or general law. All unused appropriations for the capital budget shall lapse at the end of the fiscal year. The Finance Director shall control expenditures in relation to appropriations in the capital budget in the same manner as required for the operating budget in § C-53D. The Board may amend the capital budget at any time during the fiscal year, but before doing so must amend the capital program. The capital program and the capital budget shall be adopted only after advertisement and public hearing in the same manner as provided for the adoption of the operating budget in § C-53B.
The Board shall provide in the Administrative Code[1] for procedures for the receipt, deposit and accounting for all moneys due and received by the township.
[1]
Editor's Note: See Ch. 4, Administration of Government.
A. 
The township may make contracts for lawful purposes subject to the provisions of this Charter and general law. No contract shall be made or obligation incurred unless the Finance Director shall certify to the Manager that there is a sufficient unencumbered balance in an appropriation and sufficient funds therefrom are or will be available to cover the claim or meet the obligations when it becomes due and payable. Any officer authorizing or permitting any contract to be made in violation of this provision shall be subject to removal from office and liable to the township for any loss incurred.
B. 
All contracts of the township involving sums in excess of an amount specified by the Board by ordinance shall be in writing. The Manager shall execute all contracts on behalf of the township involving sums of less than the amount specified by the Board, provided that such action is in accordance with the budget or other specific prior authorization. Contracts in excess of amounts authorized to be approved by the Manager, or extending over a period of more than two years, shall be formally approved by the Board and countersigned by the Chairman of the Board as well as the Manager. Authorization for contracts for the purchase, sale, lease or use of real estate or for the construction of assessable public capital improvements shall be given by ordinance. Any officer required to execute a written contract shall submit the form of contract to the Township Solicitor for approval before executing the contract.
C. 
The Board shall, by ordinance, establish a procedure for competitive bidding to include definitions of amounts, publication and notice requirements, including advertisement at least once in two or more newspapers of general circulation in the township, deposit and bond requirements, conditions, terms, rules, regulation, waiver and exceptions, as it shall from time to time deem advisable, in accordance with this Charter and general law. Competitive bidding shall not be required under this Charter for:
(1) 
Labor or services rendered by any township officer or employee.
(2) 
Contracts for labor, material, supplies or services aggregating less than the amount specified by the Board, by ordinance, for the item in the year supplied.
(3) 
Contracts relating to the acquisition or use of real property.
(4) 
Contracts for professional or unique services or supplies.
(5) 
Contracts for insurance and surety company bonds, except that the use of competitive bidding for such items shall be encouraged where practicable.
(6) 
Contracts for emergency repairs.
(7) 
Contracts with other governmental entities, authorities, agencies or political subdivisions.
D. 
Except as otherwise provided in this Charter, no contract for supplies, materials, labor, franchise or other valuable consideration, to be furnished to or by the township, shall be authorized on behalf of the township, except with the lowest responsible bidder after competitive bidding.
E. 
No person shall evade the provisions of this section of the Charter by purchasing or contracting for services or supplies piecemeal with transactions which would, in the exercise of reasonable discretion and prudence, be conducted as one transaction amounting to more than the amount as specified by the Board.
F. 
The terms of contracts for the purchase of supplies shall not exceed two years.
The Finance Director shall authorize disbursement of township moneys only after determining that all goods and services have actually been received or performed. The Board shall provide in the Administrative Code[1] for procedures for the signing and countersigning of all checks, drafts and other orders of payment by two persons, one of whom shall be the Finance Director or other employee under his direction as shall be specified in the Administrative Code.
[1]
Editor's Note: See Ch. 4, Administration of Government.
A. 
The Finance Director shall be responsible for providing for the recording of all financial transactions and related activities of the township in terms of dollars and other appropriate units of measurement, in accordance with the form and procedures prescribed by the Board in the Administrative Code[1] in order that required reports and analyses may be produced for the proper management and control of such activities.
[1]
Editor's Note: See Ch. 4, Administration of Government.
B. 
The Finance Director shall take appropriate measures reasonable to ensure that the Manager and the Board are kept informed of any significant financial or financially related fact which would have an impact or influence on the township.
C. 
The Finance Director shall prepare for the Manager and the Board periodic financial reports, at least monthly, and at such other times as the Board or the Manager may direct, and shall at the end of each fiscal year prepare an annual financial report which shall be included in the Manager's annual report to the Board and the public.
D. 
The Finance Director shall provide for the preservation of financial records which shall be kept at the office of the township and shall be available for public inspection throughout normal office hours.
The Board shall provide for an annual independent certified standard municipal audit of township receipts, expenditures, accounts and reports by a Pennsylvania certified public accountant or accountant firm having no interest, direct or indirect, in the fiscal affairs of the township government or any of its elected or appointed personnel. The Board may provide for more frequent audits, as well as special audits, as it deems necessary. The results of the annual audit and a financial statement of the fiscal affairs of the township shall be submitted to the Manager and to the Board and shall be included in the annual report of the township. A summary of the annual audit report of the independent auditor shall be published at least once in two or more newspapers of general circulation in the township within 60 days after the close of the fiscal year.
The Board shall provide in the Administrative Code[1] for the bonding of all officers and employees who are responsible for the handling and/or authorization of receipts, disbursements, goods and supplies. All such bonds shall be approved by the Township Solicitor as to form and sufficiency. The premiums for such bonds shall be paid by the township.
[1]
Editor's Note: See Ch. 4, Administration of Government.
A. 
The Board shall be limited in sources and rates of taxation by general laws applying to municipalities governed by a Home Rule Charter. Pending enactment thereof, the tax limitation provisions, including relief therefrom, applicable to townships of the second class shall apply.
B. 
The borrowing of money shall be limited to general laws applying to municipalities governed by a Home Rule Charter and by the Local Government Unit Debt Act (Act 185 of 1972)[1] as to procedural matters.
[1]
Editor's Note: See 53 Pa.C.S.A. § 8001 et seq.