Classification of accounts and accounts to be
used in all financial plans, budgets and reports shall be as follows:
Fund
|
Code
|
---|---|
General
|
01
|
State Liquid Fuels
|
02
|
Bond
|
94
|
Capital Reserve
|
92
|
Community Development
|
05
|
Sinking
|
09
|
Municipal Police Pension
|
06
|
Payroll
|
11, 12 and 13
|
Library Trust
|
07
|
Federal Revenue Sharing and Antirecessional
|
08
|
A.
The independent auditors shall prepare and submit
the annual financial statement of the Township within 105 days following
the end of the fiscal year.
B.
The annual financial statements of the Township shall
include but not be limited to the following:
(1)
The certified public accountant's (CPA's) opinion.
(2)
The combined balance sheet, all funds.
(3)
Combined statements of revenues and expenditures,
all funds.
(4)
Combined statements of changes in fund balances, all
funds.
(6)
Combined schedule of investments, all funds.
(7)
Schedule of general fund receipts and disbursements,
budgeted and actual.
(8)
Schedule of tax collection account.
(9)
Schedule of returned taxes.
(10)
Schedule of sewer rentals.
(11)
Schedule of sinking fund debt obligations payable.
(12)
Schedule of Township and agency funds' investments.
To meet the financial statement requirements as defined in § 5-61 of this Article and the statutory financial reporting requirements of the Commonwealth of Pennsylvania and the monthly and financial operating reporting requirements of the Township, there shall be maintained as necessary the following records of accounts for each Township fund:
B.
The records of original entry contain the original
entries of any account and transaction and, therefore, may vary widely
in format, depending on the requirements of the respective funds.
The Director of Fiscal Affairs, together with
the Township Manager, shall have the authority to invest, redeem and
reinvest funds available, but not immediately required, for Township
operations, within the limits of programs previously approved by the
Board of Commissioners. Such investments shall be made only in securities
backed by the full faith and credit of the United States Government,
by the Federal Deposit Insurance Corporation, by the Federal Savings
and Loan Insurance Corporation or by the pledges of assets of the
type and valuation as provided by law and approved by the Solicitor.
Temporary investments may also be made in bank certificates of deposit
supported by fully pledged collateral and repurchase agreements for
United States Government or other allowable securities. It shall be
the responsibility of the Director of Fiscal Affairs to maximize investment
revenues consistent with applicable laws and minimum investment risk.
A.
No payment of funds shall be made unless provided
for in the budget or otherwise authorized by the Board of Commissioners.
B.
All checks, drafts or other orders of payment, except
checks drawn upon the payroll fund, shall bear the signatures of the
President of the Board, the Township Manager and the Director of Fiscal
Affairs. A facsimile signature may be used for the President of the
Board and the Township Manager with the approval of the signatory.
A facsimile signature may not be used by the Director of Fiscal Affairs
or his designee.
C.
Payroll. All checks, drafts or other orders of payment
against the payroll fund shall bear the signature of the Director
of Fiscal Affairs or his designee.
A.
The Township Manager shall establish a purchasing
system which shall provide the regulations, policies and procedures
covering the acquisition of goods and services required by all departments
in the administrative service of the Township, subject to the provisions
of the Charter and this code.
B.
C.
The rules and regulations governing competitive bidding shall follow procedures as set forth in Chapter 52, Purchasing.
D.
Disqualification of bidders. A bidder may be disqualified
for reasons including but not limited to the following:
(1)
Previous unsatisfactory experience with the bidder
by the Township or other recipient of the bidder's goods or services.
(2)
False or misleading statements about a product or
service.
(3)
An attempt by a bidder to influence the purchase of
goods or services by the Township through a gift, gratuity, favor
or benefit or promise thereof to a Township officer or employee.
(4)
Collusion with another bidder in an attempt to regulate
the price, quality or availability of goods or services to the detriment
of the Township.
E.
Bid procedure.
(1)
All bids shall be firmly sealed in an envelope and
labeled to indicate the specific purchase for which the bid is submitted.
Bids shall be opened at the appointed time by the Township Manager
and at least two members of the Township administrative staff. All
bid openings shall be open to the public. Any bids received after
the bid opening has commenced shall be returned to the bidder unopened.
Upon completion of the bid opening, the Township Manager and administrative
staff will analyze the bid for conformance with the specifications
and recommend to the Board of Commissioners the lowest responsible
bid.
(2)
The Board of Commissioners may authorize the waiver of the competitive bidding procedure in accordance with the provisions of § C1207C of the Charter and as follows:
(a)
When the Board shall declare that emergency circumstances
require that a purchase be made within a certain period of time.
(b)
When delay would seriously hinder the effective delivery
of essential Township services, thereby presenting a threat to the
health, safety or welfare of the residents of the Township.
(c)
When delay of purchases required by unforeseen circumstances
would seriously handicap the effect of delivery of essential Township
services.
(d)
When there are no feasible alternatives to the emergency
purchase.
The Township Manager shall have the authority
to dispose of unneeded, obsolete or surplus equipment with a sale
value of less than $2,500 in a manner most beneficial to the Township.
Sale of equipment with a sale value of more than $2,500 shall be with
the approval of the Board of Commissioners through competitive bidding,
except that competitive bidding shall not be required for the sale
of equipment, supplies or services to other governmental entities,
agencies, authorities or political subdivisions.
[Amended 4-17-1979 by Ord. No. 1462]
A.
In accordance with § C1303 of the Charter, the following officials and employees shall deliver a bond or bonds to the Township with a surety or sureties approved by the Board, conditioned upon the faithful performance of their official duties. The bond amounts shall be as follows:
[Amended 11-21-1995 by Ord. No. 1846-95; 3-15-2017 by Ord. No. 2344-17]
B.
All other officers and employees shall be covered
by a public employees' blanket bond. All such bonds shall be approved
by the Township Solicitor as to form and sufficiency, and the Township
shall pay the cost of all such bonds.