§ 4901. Fiscal year, annual budget and regulation of appropriations.

598 words·~3 min read·/pa/title-73/chapter-49/4901

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(a)Fiscal year.-- The fiscal year in townships of the first class shall begin on January 1 and end on December 31.

(b)Annual budget.-- The board of commissioners shall annually prepare a proposed budget for all funds for the ensuing fiscal year. The proposed budget shall reflect as nearly as possible the estimated revenues and expenditures of the township for the year for which the budget is prepared.

(c)Notice of proposed budget.-- Notice that the proposed budget is available for inspection and copying shall be published by the township in a newspaper of general circulation in accordance with the provisions of section 1107 (relating to legal advertising). The proposed budget shall be kept on file with the township secretary and be made available for public inspection and copying by the township secretary for a period of 20 days. The notice shall state the date fixed by the board of commissioners for adoption of the proposed budget, and notice shall be published at least 20 days prior to the time fixed by the board of commissioners for adoption of the proposed budget. A township may not prepare and advertise notice of a proposed budget when the budget is knowingly inaccurate.

(d)Adoption of budget.-- After the proposed budget has been available for public inspection for at least 20 days, the board of commissioners shall, after making revisions as appropriate, adopt the final budget not later than December 31.

(e)Revision of budget.-- Upon a revision of the proposed budget, if the estimated revenues or expenses in the budget will be increased more than 10% in the aggregate, or more than 25% on any individual item, over the proposed budget, it shall be presumed that the tentative budget was inaccurate, and the proposed budget may not be legally adopted with the increases unless the proposed budget is again advertised once, at least 10 days before adoption, and an opportunity given to taxpayers to examine the amended proposed budget.

(f)Regulation of appropriations.-- The tax levied by the board of commissioners shall be fixed, within the limit allowed by law, that together with other sources of revenue will meet and cover appropriations. The total appropriation may not exceed the revenues estimated as available for the fiscal year. If the money available from taxation and other sources is estimated to be in excess of the requirements of the ensuing fiscal year, an appropriation may be made for the payment of township orders or indebtedness of the previous years. A budget adopted in the December prior to the fiscal year to which the budget applies may be amended.

(g)Supplemental appropriations.-- The board of commissioners may at any time by resolution make supplemental appropriations for any lawful purpose from any money on hand or estimated to be received within the fiscal year and not appropriated to any other purpose, including the proceeds of any borrowing as authorized by law. Supplemental appropriations may be made whether or not an appropriation for that purpose was included in the original budget as adopted.

(h)Transfers.-- The board of commissioners may, by resolution, transfer unencumbered money from one township account to another, but no money may be transferred from the fund allocated for the payment of debts or from any fund raised by a special tax levy or assessment for a particular purpose. Transfers may not be made during the first three months of the fiscal year. No money may be paid out of the township treasury except upon appropriation made according to law.

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