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Non-Real Property Taxes Boroughs and Townships General Purpose Tax Levies Occupation Townships) Act 511 Taxes Per Capita $10 Occupation (Flat Rate) $10 Occupation (Millage) no limit Occupational Privilege $10 Earned Income 1 percent Deed Transfer 1 percent Mechanical Devices no limit Amusement Business Gross Receipts @ 30 mills* (Boroughs and First Class 14 mills* (Second Class Townships) 10 percent 1 mill wholesale 1 2 mills retail no limit other businesses * Five additional mills with court approval. @ The imposition of any new business gross receipts tax is prohibited after November 30, 1988 under the terms of the Local Tax Reform Act. VIII-26
NOTES THE ELEMENTS OF A FEE/SERVICE CHARGE POLICY 1 If not now a part of their operating process, municipal officials should consider the adoption of a policy to guide their jurisdiction's existing service charge fee programs and their possible expansion to other areas. Such action will provide the members of the governing body with a comprehensive, thorough and rational approach to the use of this revenue source. The contents of a fee and service charge policy should address the following matters and activities: ! Determine the programs which can and should be financed from non-tax sources, such as service charges or permit fees; ! Identify problems and ways to ameliorate them - possible problem areas deal with revenue yield and collection costs, types of costs to be recovered, enforcement processes, impacts upon users, scope of tax subsidy, and the compulsory nature of services; and ! Conduct a periodic review of the non-tax revenue structure to ensure it reflects current conditions and opportunities. The periodic review is most critical because it provides a structured means to analyze fee structures. These can become quickly dated in a changing economic environment. The following are recommended stages in a fee review process: ! Prepare a comprehensive list of all services for which charges and fees are currently levied. ! Codify these levies by department or functional area for easy reference and amendment by ordinance. ! As part of the preparation of the operating budget, ask each department to estimate the revenue expected from each charge and the cost of providing each chargeable service. ! As part of the operating budget cycle, have the department heads compile a list of all charges and the percent of each service recovered through charges or fees. This list should be submitted along with other revenue items for review by the manager or secretary. 1 Adapted from: Pennsylvania Economy League, Western Division, Annual Report of Non-Tax Revenues of Allegheny County Communities. VIII-27
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THE MUNICIPAL SECRETARY DESKTOP REF
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SOUTHWESTERN PENNSYLVANIA COMMISSIO
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THE MUNICIPAL SECRETARY’S DESKTOP
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SECTION: PAGE IX. MUNICIPAL PURCHAS
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SECTION: PAGE XV. RECORDS MANAGEMEN
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ACKNOWLEDGMENTS The Local Governmen
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PREFACE THE MUNICIPAL SECRETARY’S
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INTRODUCTION THE MUNICIPAL SECRETAR
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SECTION I RESPONSIBILITIES OF THE G
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SECTION I POLICIES TO EXPEDITE AND
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A. RESPONSIBILITIES OF THE MUNICIPA
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B. MUNICIPAL INVESTMENT POLICIES AN
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C. MUNICIPAL INTERNAL CONTROL POLIC
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D. MUNICIPAL BUDGETING Developing a
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E. CAPITAL IMPROVEMENT PROGRAMMING
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F. MUNICIPAL RISK MANAGEMENT A muni
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G. MUNICIPAL TRAINING PROGRAM If mu
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H. MUNICIPAL PURCHASING Effective a
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I. PERSONNEL RECORDS AND PERSONNEL
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J. MUNICIPAL RECORDS MANAGEMENT The
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K. MEETING AGENDA The adoption and
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MUNICIPAL HIRING POLICY For local g
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General Qualification - In order to
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___________________________ TOWNSHI
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service or product that a Preferred
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SECTION II SECRETARY'S CALENDAR REF
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SECTION II REPORTING CALENDAR Forew
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ANNUAL SECRETARY’S CALENDAR DATE
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SECTION III NETWORKING REFERENCES P
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SECTION III NETWORKING Foreword Suc
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PROFESSIONAL AFFILIATIONS This port
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PENNSYLVANIA LOCAL GOVERNMENT SECRE
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THE GOVERNMENT FINANCE OFFICERS ASS
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GOVERNMENTAL AGENCIES DIRECTORY Alt
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STATE AGENCIES AND OFFICES ATTORNEY
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STATE AGENCIES AND OFFICES (continu
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STATE AGENCIES AND OFFICES (continu
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PUBLIC EMPLOYEE RETIREMENT COMMISSI
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III-19 Revised May 2006
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District Office Contact Information
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III-30
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III-32
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Pennsylvania Regional Planning Comm
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OTHER REGIONAL ASSISTANCE (not publ
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DEPARTMENT OF PLANNING Advises coun
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III-40
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III-42
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IV-2
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IV-4
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IV-6
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THE PENNSYLVANIA MUNICIPAL TRAINING
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INTERNATIONAL CITY/COUNTY MANAGEMEN
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LOCAL GOVERNMENT ACADEMY The Local
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PENN STATE UNIVERSITY=S PENNSYLVANI
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CERTIFIED GOVERNMENTAL SECRETARY Th
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CERTIFIED BOROUGH OFFICIAL The Penn
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V-2
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V-4
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V-6
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V-8
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V-10
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V-12
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V-14
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V-16
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V-18
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V-20 Revised May 2006
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V-24
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04 SUPERVISOR 04 SUPERVISOR _______
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DCED-CLGS-19-5 Report of Elected an
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V-30
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V-32
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V-34
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V-36 Revised July 2003
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V-42
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V-46
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V-48
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V-50
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V-52
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V-54
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V-56
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V-58 Revised July 2003 Revised July
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V-62
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V-64
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V-66
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V-68
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V-70
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V-74
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V-76
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V-78
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V-82
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VI-2
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Page 212 and 213: VI-14
Page 214 and 215: VI-14
Page 216 and 217: VI-14
Page 218 and 219: VI-14
Page 220 and 221: VI-14
Page 223 and 224: SECTION VII NON-COMPETITIVE - ENTIT
Page 225 and 226: VII-5
Page 233 and 234: NOTES DEPARTMENT OF COMMUNITY AND E
Page 235 and 236: SECTION VIII MUNICIPAL BUDGET REFER
Page 237 and 238: SECTION VIII MUNICIPAL BUDGET Forew
Page 239 and 240: THE DO’S AND DON’TS OF MUNICIPA
Page 241 and 242: DO insist the real estate tax colle
Page 243 and 244: MUNICIPAL BUDGET CALENDAR OPERATING
Page 245 and 246: A BUDGET CALENDAR FOR THE SECRETARY
Page 247 and 248: Estimation of Revenues Factors to C
Page 249 and 250: CHECKLIST EXPENDITURE DATA REQUIRED
Page 251 and 252: VIII-17
Page 259: Borough and Township Real Estate Ta
Page 263 and 264: NOTES A FEE CHECKLIST QUESTIONS AND
Page 265 and 266: ANNUAL BUDGET MESSAGE The annual bu
Page 267 and 268: REVENUE The primary revenue source
Page 269 and 270: CHART OF ACCOUNTS In most municipal
Page 271 and 272: SECTION IX MUNICIPAL PURCHASING POL
Page 273 and 274: SECTION IX MUNICIPAL PURCHASING POL
Page 275 and 276: NOTES THE PURCHASING SEQUENCE I. Ad
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Page 281 and 282: NOTES GENERAL BID SPECIFICATIONS 1.
Page 283 and 284: Finally, in the event of cancellati
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Page 287 and 288: Written/Telephonic Price Quotations
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Page 291 and 292: OFFICIAL BID NOTICE TOWNSHIP Sealed
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Page 295 and 296: NOTES WRITING A BID ADVERTISEMENT T
Page 297 and 298: NOTES CONTRACT PURCHASING STEPS Whe
Page 299 and 300: NOTES INTERGOVERNMENTAL PURCHASING
Page 301 and 302: This program, The Local Piggyback P
Page 303 and 304: TOTAL PRICE AND F.O.B. CONTRACTS. P
Page 305 and 306: IX-35
Page 307 and 308: LIQUID FUELS TAX FUNDS REV A Accept
Page 309 and 310: PennDOT's Agility Program PennDOT h
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IX-41 Revised May 2006
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SECTION X MUNICIPAL PERSONNEL MANAG
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SECTION X PERSONNEL MANAGEMENT Fore
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PERSONNEL RECORDS GENERAL Employees
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FAIR LABOR STANDARDS ACT The Fair L
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RECORDS RETENTION REQUIREMENTS Comp
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X-11
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X-13 Revised July 2003
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Employee: Department: RECORD OF EMP
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X-17
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X-19
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X-21
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X-23
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X-25
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Nondiscrimination Equal Opportunity
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Sexual Harassment Basic Policy The
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Sample 1 Nepotism To minimize possi
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Accidents must be reported without
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Grievances Small Municipality Proce
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Benefits Note: Most insurance-type
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Personnel Policy Compendium Drug-Fr
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X-47 Revised May 2006
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NEW HIRE PROCEDURE ALL EMPLOYEES: _
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SECTION XI MUNICIPAL INVESTMENT POL
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SECTION XI MUNICIPAL INVESTMENT POL
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THE MUNICIPAL INVESTMENT POLICY AND
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NOTES INVESTMENT INSTRUMENTS PERMIT
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A CASH FLOW ANALYSIS FOR INVESTMENT
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A Sample of a Municipal Cash Flow A
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PUBLIC INVESTMENT POOLS Pennsylvani
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TREASURER=S INVESTMENT POOLS There
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X-17
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X-19
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SECTION XII MUNICIPAL FINANCIAL MAN
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SECTION XII MUNICIPAL FINANCIAL MAN
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NOTES INTERNAL CONTROLS BASIC PRINC
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Sound Procedures for Authorizing, R
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2.3 Monitor compliance with interna
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10. The bank statement balance, les
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NOTES CREATING PETTY CASH/CHANGE FU
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FORM A XII-15 Revised May 2006
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NOTES FINANCIAL AND AUDIT REPORT Th
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NOTES DEPRECIATION A municipality w
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EXHIBIT A STRAIGHT LINE DEPRECIATIO
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When a jurisdiction disposes (sells
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Step One - Inventory Records This p
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XII-27
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XII-29
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NOTES FINANCIAL STATEMENTS The tota
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XII-33
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XII-35
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XII-37
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XII-39
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XII-41
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XII-43
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SECTION XIII MANAGING MUNICIPAL MEE
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SECTION XIII MEETING MANAGEMENT For
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MEETING AGENDA* The adoption and us
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A MODEL AGENDA* A common order of b
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BASIC MEETING PROCEDURE 1. A member
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MEETING DO=S AND DON=TS DO create a
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SAMPLE MINUTES Supervisors= Meeting
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XIII-15
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Takes place the first Monday in Jan
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THE SUNSHINE ACT The following sect
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DATE: April 12, 2005 NAME- PLEASE P
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DISCLOSURE OF CONFLICT OF INTEREST
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SECTION XIV MUNICIPAL RISK MANAGEME
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SECTION XIV MUNICIPAL RISK MANAGEME
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A Risk Management Policy for Small
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NOTES MUNICIPAL INSURANCE * A. GENE
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MUNICIPAL INSURANCE - Pennsylvania
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C. WORKERS= COMPENSATION Intended t
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H. PROPERTY INSURANCE 1. Protects a
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2. Deductibles a. Review annually b
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7. Self-insurance a. True self-insu
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INSURANCE REGISTER* Type of Coverag
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XIV-21
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NOTES RISK MANAGEMENT* A SAFETY CHE
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NOTES STEPS TO BEGIN A BASIC RISK M
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XIV-27
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Dear Township Resident: Recently we
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XIV-31 Revised May 2006
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XIV-33 Revised May 2006
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SECTION XV MUNICIPAL RECORDS MANAGE
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SECTION XV MUNICIPAL RECORDS MANAGE
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XV-5
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Records Inventory Form Inventoried
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NOTES CONTROLLING AND MANAGING RECO
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(3) Improving quality. Almost any i
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i ii iii iv v vi vii Elimination of
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XV-15
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CHECKLIST FILES CONTROL Problem Too
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CHECKLIST COPY CONTROL ____________
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XV-21
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XV-23
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XV-25
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XV-27
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XV-29
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XV-31
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XV-33
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XV-35
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XV-37
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XV-39
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XV-41
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XV-43
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XV-45
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XV-47
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CHAPTER S I X GENERAL FINANCIAL AND
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XV-51
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XV-53
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XV-55
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XV-57
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XV-59
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XV-61
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XV-63
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XV-65
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XV-67
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XV-69
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XV-71
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RESOLUTION NO. 21-2002 OPEN RECORDS
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RECORD REQUEST DATE _______________
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MUNICIPAL RECORDS SCHEDULE RETENTIO
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APPENDIX B Example of Resolution In
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Revised May 2006 XV-81 Revised May
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Page 1 of 3 ELECTRONIC RECORDS POLI
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Page 3 of 3 b. E-mail messages shal
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RECORDS MANAGEMENT GRANTS The Penns
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SECTION XVI PENNSYLVANIA LOCAL GOVE
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SECTION XVI PENNSYLVANIA LOCAL GOVE
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PENNSYLVANIA LOCAL GOVERNMENT 1 A B
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Home Rule The Pennsylvania 1874 Con
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The borough council, the township c
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The duties of the offices of solici
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Policy and legislative powers shoul
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Municipal Authorities Municipal aut
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As voluntary associations, members
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XVI-19
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XVI-21
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XVI-23
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XVI-25
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NOTES Responsibilities of a Municip
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8. To attend all meetings of (board
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K. To make recommendations to the c
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SECTION XVII MUNICIPAL REFERENCE LI
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SECTION XVII MUNICIPAL REFERENCE LI
Page 609 and 610:
Alternative Service Delivery Approa
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Cash Management for Small Governmen
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PERSONNEL MANAGEMENT Developing Wor
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A Guide for Local Government: Prote
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Also to be published in September,
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PUBLISHING ORGANIZATIONS American A
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PENNSYLVANIA CENTER FOR LOCAL GOVER
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APPENDIX A STANDARDS FOR EFFECTIVE
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STANDARDS FOR EFFECTIVE LOCAL GOVER
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GENERAL MUNICIPAL GOVERNANCE, LEADE
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GENERAL MUNICIPAL GOVERNANCE, LEADE
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FACTOR: PROVIDING FOR COMPETENT MUN
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privately, or interfere with operat
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8. The governing body or charter de
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7. For issues or problems expected
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6. The local governing body, manage
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MUNICIPAL FINANCIAL MANAGEMENT STAN
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FINANCIAL MANAGEMENT STANDARDS FOR
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Commentary The proposed capital spe
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FACTOR: REVENUE COLLECTION Standard
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FACTOR: MUNICIPAL CASH MANAGEMENT A
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Commentary At a minimum, these cont
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MUNICIPAL PERSONNEL MANAGEMENT STAN
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PERSONNEL MANAGEMENT STANDARDS FOR
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FACTOR: EMPLOYEE PRODUCTIVITY, EVAL
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2. The municipality has written pro
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DEFINITIONS The following is a comp
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the local government officials or a
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credit ratings-Concerned with the c
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errors and omissions-Type of insura
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improvements-Those physical changes
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mandamus-(writ of) An order compell
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performance audit-An independent, t
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esolution-A decision, opinion, poli
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tax increment financing-A means to
Page 679 and 680:
LEGISLATIVE ACTS This information w
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Pennsylvania Municipalities Plannin
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ABBREVIATIONS The following are abb
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INDEX - KEY WORDS Accident form, IV
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Secretary, duties of, XVI 30; XVII
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FUNCTIONAL INDEX BUDGET PROCESS Bud
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GOVERNMENT OFFICES (continued) Dept
Page 693 and 694:
PURCHASING PROCESS (continued) Pigg
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