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EXHIBIT C DOUBLE DECLINING BALANCE METHOD ACCELERATED DEPRECIATION Assume: New public works Atool@bought beginning of fiscal year Cost of tool: $17,000 Estimated useful life: 5 years Estimated salvage value and disposal cost: $ 2,000 Yearly depreciation charge equals: 2(BV n) n = life of asset BV = net book value at beginning of year 1st year depreciation 2 (15,000 5) = $6,000 2nd year depreciation 2 ( 9,000 5) = $3,600 3rd year depreciation 2 ( 5,400 5) = $2,160 XII-22
When a jurisdiction disposes (sells, trades or throws away) a depreciable fixed asset, one of three situations will occur: 1. A gain will be made. 2. A loss will be incurred. 3. No gain or loss will occur. A gain or loss must be recognized in the accounting records. Whether there is a gain or loss, or neither, depends upon the value received (if any) and the net book value of the asset disposed. Value received is simply the amount of cash, notes, trade, or other consideration obtained from the sale of the asset. Net book value is the original cost of the asset less depreciation to the date of sale. It is the assets "value" on the books. It may or may not approximate the actual value of the asset. A gain occurs when the value received is greater than the net book value. A loss occurs when the value received is less than the net book value. There is no gain or loss if the asset is sold or traded at its net book value. XII-23
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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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VI-4
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VI-14
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VI-14
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VI-14
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VI-14
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VI-14
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SECTION VII NON-COMPETITIVE - ENTIT
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VII-5
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VII-7
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VII-9
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VII-11
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NOTES DEPARTMENT OF COMMUNITY AND E
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SECTION VIII MUNICIPAL BUDGET REFER
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SECTION VIII MUNICIPAL BUDGET Forew
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THE DO’S AND DON’TS OF MUNICIPA
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DO insist the real estate tax colle
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MUNICIPAL BUDGET CALENDAR OPERATING
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A BUDGET CALENDAR FOR THE SECRETARY
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Estimation of Revenues Factors to C
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CHECKLIST EXPENDITURE DATA REQUIRED
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VIII-17
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VIII-19
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VIII-21
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VIII-23
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Borough and Township Real Estate Ta
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NOTES THE ELEMENTS OF A FEE/SERVICE
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NOTES A FEE CHECKLIST QUESTIONS AND
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ANNUAL BUDGET MESSAGE The annual bu
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REVENUE The primary revenue source
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CHART OF ACCOUNTS In most municipal
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SECTION IX MUNICIPAL PURCHASING POL
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SECTION IX MUNICIPAL PURCHASING POL
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NOTES THE PURCHASING SEQUENCE I. Ad
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VII. Purchases over $10,000: User d
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IX-9
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NOTES GENERAL BID SPECIFICATIONS 1.
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Finally, in the event of cancellati
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IX-15
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Written/Telephonic Price Quotations
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IX-19
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OFFICIAL BID NOTICE TOWNSHIP Sealed
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IX-23
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NOTES WRITING A BID ADVERTISEMENT T
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NOTES CONTRACT PURCHASING STEPS Whe
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NOTES INTERGOVERNMENTAL PURCHASING
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This program, The Local Piggyback P
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TOTAL PRICE AND F.O.B. CONTRACTS. P
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IX-35
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LIQUID FUELS TAX FUNDS REV A Accept
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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
Page 353 and 354: Personnel Policy Compendium Drug-Fr
Page 359 and 360: X-47 Revised May 2006
Page 361 and 362: NEW HIRE PROCEDURE ALL EMPLOYEES: _
Page 363 and 364: SECTION XI MUNICIPAL INVESTMENT POL
Page 365 and 366: SECTION XI MUNICIPAL INVESTMENT POL
Page 367 and 368: THE MUNICIPAL INVESTMENT POLICY AND
Page 369 and 370: NOTES INVESTMENT INSTRUMENTS PERMIT
Page 371 and 372: A CASH FLOW ANALYSIS FOR INVESTMENT
Page 373 and 374: A Sample of a Municipal Cash Flow A
Page 375 and 376: PUBLIC INVESTMENT POOLS Pennsylvani
Page 377 and 378: TREASURER=S INVESTMENT POOLS There
Page 379 and 380: X-17
Page 381 and 382: X-19
Page 383 and 384: SECTION XII MUNICIPAL FINANCIAL MAN
Page 385 and 386: SECTION XII MUNICIPAL FINANCIAL MAN
Page 387 and 388: NOTES INTERNAL CONTROLS BASIC PRINC
Page 389 and 390: Sound Procedures for Authorizing, R
Page 391 and 392: 2.3 Monitor compliance with interna
Page 393 and 394: 10. The bank statement balance, les
Page 395 and 396: NOTES CREATING PETTY CASH/CHANGE FU
Page 397 and 398: FORM A XII-15 Revised May 2006
Page 399 and 400: NOTES FINANCIAL AND AUDIT REPORT Th
Page 401 and 402: NOTES DEPRECIATION A municipality w
Page 403: EXHIBIT A STRAIGHT LINE DEPRECIATIO
Page 407 and 408: Step One - Inventory Records This p
Page 409 and 410: XII-27
Page 413 and 414: NOTES FINANCIAL STATEMENTS The tota
Page 427 and 428: SECTION XIII MANAGING MUNICIPAL MEE
Page 429 and 430: SECTION XIII MEETING MANAGEMENT For
Page 431 and 432: MEETING AGENDA* The adoption and us
Page 433 and 434: A MODEL AGENDA* A common order of b
Page 435 and 436: BASIC MEETING PROCEDURE 1. A member
Page 437 and 438: MEETING DO=S AND DON=TS DO create a
Page 439 and 440: SAMPLE MINUTES Supervisors= Meeting
Page 441 and 442: XIII-15
Page 443 and 444: Takes place the first Monday in Jan
Page 445 and 446: THE SUNSHINE ACT The following sect
Page 447 and 448: DATE: April 12, 2005 NAME- PLEASE P
Page 449 and 450: DISCLOSURE OF CONFLICT OF INTEREST
Page 451 and 452: SECTION XIV MUNICIPAL RISK MANAGEME
Page 453 and 454: 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
Page 533 and 534:
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
Page 583 and 584:
The duties of the offices of solici
Page 585 and 586:
Policy and legislative powers shoul
Page 587 and 588:
Municipal Authorities Municipal aut
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As voluntary associations, members
Page 591 and 592:
XVI-19
Page 593 and 594:
XVI-21
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XVI-23
Page 597 and 598:
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
Page 605 and 606:
SECTION XVII MUNICIPAL REFERENCE LI
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SECTION XVII MUNICIPAL REFERENCE LI
Page 609 and 610:
Alternative Service Delivery Approa
Page 611 and 612:
Cash Management for Small Governmen
Page 613 and 614:
PERSONNEL MANAGEMENT Developing Wor
Page 615 and 616:
A Guide for Local Government: Prote
Page 617 and 618:
Also to be published in September,
Page 619 and 620:
PUBLISHING ORGANIZATIONS American A
Page 621 and 622:
PENNSYLVANIA CENTER FOR LOCAL GOVER
Page 623 and 624:
APPENDIX A STANDARDS FOR EFFECTIVE
Page 625 and 626:
STANDARDS FOR EFFECTIVE LOCAL GOVER
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GENERAL MUNICIPAL GOVERNANCE, LEADE
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GENERAL MUNICIPAL GOVERNANCE, LEADE
Page 631 and 632:
FACTOR: PROVIDING FOR COMPETENT MUN
Page 633 and 634:
privately, or interfere with operat
Page 635 and 636:
8. The governing body or charter de
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7. For issues or problems expected
Page 639 and 640:
6. The local governing body, manage
Page 641 and 642:
MUNICIPAL FINANCIAL MANAGEMENT STAN
Page 643 and 644:
FINANCIAL MANAGEMENT STANDARDS FOR
Page 645 and 646:
Commentary The proposed capital spe
Page 647 and 648:
FACTOR: REVENUE COLLECTION Standard
Page 649 and 650:
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
Page 657 and 658:
FACTOR: EMPLOYEE PRODUCTIVITY, EVAL
Page 659 and 660:
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
Page 665 and 666:
credit ratings-Concerned with the c
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errors and omissions-Type of insura
Page 669 and 670:
improvements-Those physical changes
Page 671 and 672:
mandamus-(writ of) An order compell
Page 673 and 674:
performance audit-An independent, t
Page 675 and 676:
esolution-A decision, opinion, poli
Page 677 and 678:
tax increment financing-A means to
Page 679 and 680:
LEGISLATIVE ACTS This information w
Page 681 and 682:
Pennsylvania Municipalities Plannin
Page 683 and 684:
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
Page 691 and 692:
GOVERNMENT OFFICES (continued) Dept
Page 693 and 694:
PURCHASING PROCESS (continued) Pigg
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