The fiscal year of the township shall begin on the first day
of January and end on the last day of December.
On or before the 15th day of November of each year, the manager
shall submit to the board of supervisors a budget for the ensuing
fiscal year and an accompanying message.
The manager's message shall explain the budget both in
fiscal terms and in terms of progress. It shall outline the proposed
financial policies of the township for the ensuing fiscal year; describe
the important features of the budget; indicate any major changes from
the current year in financial policies, expenditures, and revenues,
together with reasons for such changes; summarize the township's
debt position; and include such other material as the manager deems
desirable.
The budget shall provide a complete financial plan of all township
funds and activities for the ensuing fiscal year and, except as required
by this charter, shall be in such form as the manager deems desirable
or the board of supervisors may require. In organizing the budget,
the manager shall utilize the most feasible combination of expenditure
classification by fund, organization unit, program, purpose or activity,
and object. The budget shall contain, inter alia, the following:
(1)
A general summary of its contents.
(2)
All estimated income, in detail, indicating the existing and proposed
tax levies, as well as other assessments, fees and charges.
(3)
All proposed expenditures, including debt service, for the ensuing
fiscal year.
(4)
The number of proposed employees in every job classification.
(5)
Comparative figures for actual and estimated income and expenditures
for the current fiscal year, and actual income and expenditures of
the preceding fiscal year.
(6)
Proposed expenditures during the ensuing fiscal year, detailed by
offices, departments and agencies, in terms of their respective work
programs and the methods of financing such expenditures.
(7)
Proposed capital expenditures during the ensuing fiscal year, detailed
by offices, departments and agencies when practicable, and the proposed
method of financing each such capital expenditure.
|
The total of proposed expenditures shall not exceed the total
of estimated income.
|
(a)
Submission to Council. The manager shall prepare and submit to the
board of supervisors a five-year capital program at least three (3)
months prior to the final date for submission of the budget.
(b)
Contents. The capital program shall include:
(1)
A clear general summary of its contents.
(2)
A list of all capital improvements which are proposed to be
undertaken during the five fiscal years next ensuing, with appropriate
supporting information as to the necessity for such improvements.
(3)
Cost estimates, method of financing and recommended time schedules
for each such improvement.
(4)
The estimated annual cost of operating and maintaining the facilities
to be constructed or acquired.
|
The above information may be revised and extended each year
with regard to capital improvements still pending or in process of
construction or acquisition.
|
The annual budget shall be a public record and shall be available
for public inspection after submission and prior to adoption, and
after adoption, during regular business hours.
(a)
Amendment Before Adoption. After the public hearing, the board of
supervisors may adopt the budget with or without amendment. In amending
the budget, 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, provided
that no amendment to the budget shall increase the authorized expenditures
to an amount greater than the total of estimated income.
(b)
Adoption of Budget. The annual budget shall be adopted by ordinance.
This action shall be taken prior to the commencement of the year for
which the budget is prepared, but only after it has been available
for public inspection, after due notice, for at least ten (10) days.
(c)
Tax Rates. Immediately after the budget is finally adopted, the board
of supervisors shall, by ordinance, set the tax rates and levy on
the various subjects of taxation. The fixing of rates of taxation
on the assessed valuation of all real property shall be in conformity
with and subject to the Second Class Township Code as it may be amended
from time to time. The board of supervisors shall determine the rate
of all taxes which may be levied under the authority of the Local
Tax Enabling Act, Act 511 of 1965, as amended.
(d)
Amendment After Adoption:
(1)
Supplemental Appropriations. If, during the fiscal year, the
manager certifies that there are available for appropriation revenues
in excess of those estimated in the budget, the board of supervisors,
by ordinance, may make supplemental appropriations for the year up
to the amount of such excess.
(2)
Emergency Appropriations. To meet a public emergency affecting
life, health, property or the public peace, the board of supervisors
may make emergency appropriations. Such appropriations may be made
by emergency ordinance in accordance with the provisions of section
403. To the extent that there are no available unappropriated revenues
to meet such appropriations, the board of supervisors may by such
emergency ordinance authorize the issuance of emergency notes, which
may be renewed from time to time, but the emergency notes and renewals
of 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 to the manager that the revenues available
will be insufficient to meet the amount appropriated, he shall report
to the board of supervisors without delay, indicating the estimated
amount of the deficit, any remedial action taken by him, and his recommendations
as to any other steps to be taken. The board of supervisors shall
then take such further action as it deems necessary to prevent or
minimize any deficit and for that purpose it may, by ordinance, reduce
one or more appropriations.
(4)
Transfer of Appropriations. At any time during the fiscal year
the manager may transfer part or all of any unencumbered appropriation
balance among programs within a department, office or agency; and,
upon written request by the manager, the board of supervisors may,
by ordinance, transfer part or all of any unencumbered appropriation
balance from one department, office or agency to another.
(5)
Limitations; Effective Date. No appropriation for debt service
may be reduced or transferred, and no appropriation may be reduced
below any amount required by law to be appropriated 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.
(e)
Appropriations. Adoption of the budget and amendments thereof shall
constitute appropriations for the expenditures set forth herein.
(a)
Notice and Hearing. The board of supervisors shall publish in one
or more newspapers of general circulation in the township the general
summary of the capital program and a notice stating:
(b)
Adoption. The board of supervisors, by resolution, shall adopt the
capital program, with or without amendment, after the public hearing
and concurrently with action on the operating budget for the forthcoming
fiscal year.
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, but it shall lapse if three years
pass without any disbursement from or encumbrance of the appropriation.
(a)
Work Programs and Allotments. At such time as the manager shall specify,
each department, office or agency shall submit work programs for the
ensuing fiscal year showing the requested allotments of its appropriation
by periods within the year. The manager shall review and authorize
such allotments with or without revision as early as possible in the
fiscal year. He may revise such allotments during the year if he deems
it desirable and shall revise them to accord with any supplemental,
emergency, reduced or transferred appropriations made pursuant to
section 707(d).
(b)
Payment of Funds. No payment of any fund of the township shall be
made unless provided for in the budget and specifically approved by
the board of supervisors; provided, however, that payroll and utility
expenditures may be made at the direction of the manager where based
upon a prior ordinance or contract. All checks or drafts of the township
shall be signed by the manager and shall be counter-signed by the
chairman or vicechairman of the board of supervisors.
The board of supervisors shall provide for an independent annual
audit of all township revenues and accounts by a Certified Public
Accountant who has no personal interest, direct or indirect, in the
fiscal affairs of the township government or any of its elected or
appointed officers. The board of supervisors 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 presented to the board of supervisors
and published in a newspaper circulating generally in the township
by April 1st of the year following the fiscal year audited.
Before entering upon the duties of their respective offices
or positions, the township manager as well as any other officer, agent
or employee of the township, as the board of supervisors may determine,
shall execute and file with the township corporate surety bonds, conditioned
for the honest and faithful performance of their respective duties,
in such sums as shall be fixed by the board of supervisors. All such
bonds and sureties thereon, before being accepted by the township,
shall be approved by the township legal officer. The insurance carrier
placing such bonds shall be determined by the board of supervisors
and the premium therefore shall be paid by the township. Such bonds
may provide for one or more additional obligees in the event that
the officer bonded is acting in a dual or similar capacity with other
political sub-divisions or governmental or quasi-governmental entities.
