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frontage-The extent of property along the parcel’s front (street/road) boundary. functional consolidation-A formal agreement among two or more local governments to provide a particular service through a single organization, for example libraries and recreational facilities. fund balance-The difference between fund assets and fund liabilities of governmental and similar trust funds. general fund-The general operating fund of the municipality used to account for all financial resources except those required to be accounted for in a special fund. general obligation debt-Created when a municipality backs its borrowings with the municipality’s full faith, credit and taxing powers. generally accepted accounting principles (GAAP)-Uniform standards for financial accounting and reporting. The authoritative body on the application of GAAP to local governments is the Governmental Accounting Standards Board. generally accepted auditing standards (GAAS)-Established by the American Institute of Certified Public Accountants for the conduct and reporting of audits. These standards set forth the objectives of the audit and establish measures that can be applied to judge the quality of its performances. grants-Funds or other assets from another government, which may be classified as either categorical or block, depending on the amount of discretion allowed the grantee. hold harmless clause-An agreement by which one party assumes legal liability for another party. home occupation-Any use conducted entirely within a dwelling and carried on by the occupants thereof, which use is clearly incidental and secondary to the use of that dwelling for residential purposes which does not change the character thereof. home rule-Exercise of power at the local government level to determine local affairs of government, upon acceptance of the terms set by the state legislature. host liquor liability-Insurance to protect a government if its officials (such as Volunteer Fire Departments) violate liquor laws. impact fee-Set aside fees collected from developers causing infrastructure adjustments to the community. Monies to be used as the development further impacts the municipality. (Must have enabling ordinance enacted to assess them.) B-8
improvements-Those physical changes to the land necessary to produce usable and desirable lots from raw acreage including but not limited to grading, paving, curbs and gutters. incorporation-Indicates that a community has a status recognized by law. Geographic boundaries are established, and power to act granted subject to limitations. incumbent-Person currently holding office. indemnify-To make good a loss. indemnity-Security or protection against loss or damage. infrastructure-The facilities and systems shared or used by citizens such as transportation, water supply, wastewater and solid waste disposal systems. ingress-Access or entry. initiative-The people’s right to initiate a measure, issue or question to be voted on by the people. inland marine insurance-Insurance against loss in transportation from one location to another of certain types of personal property such as portable welders or compressors. in lieu payments-See payments in lieu of taxes inter fund transfer-Payment from one fund to another fund primarily for work or services provided. intergovernmental agreements-Contracts between two or more public agencies for the joint exercise of powers common to the agencies. intergovernmental revenues-Revenues from other governments in the form of grants, entitlements, shared revenues, or payments in lieu of taxes. internal controls-Concerned with organizing financial and related activities so that proper authorizations are obtained before transactions are processed; appropriate arrangement of records and procedures to facilitate control and proper assignment of work so that no employee handles a financial transaction from beginning to end. intra fund transfer-Transfer of monies within the same fund, usually from one financial institution to another. Example: From local bank to PLGIT account inverse condemnation-A cause of action against a government agency to recover the value of property taken by the agency through no formal eminent domain action. B-9
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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
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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
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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
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
Page 627 and 628: GENERAL MUNICIPAL GOVERNANCE, LEADE
Page 629 and 630: 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
Page 637 and 638: 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
Page 651 and 652: Commentary At a minimum, these cont
Page 653 and 654: MUNICIPAL PERSONNEL MANAGEMENT STAN
Page 655 and 656: PERSONNEL MANAGEMENT STANDARDS FOR
Page 657 and 658: FACTOR: EMPLOYEE PRODUCTIVITY, EVAL
Page 659 and 660: 2. The municipality has written pro
Page 661 and 662: DEFINITIONS The following is a comp
Page 663 and 664: the local government officials or a
Page 665 and 666: credit ratings-Concerned with the c
Page 667: errors and omissions-Type of insura
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
Page 685 and 686: INDEX - KEY WORDS Accident form, IV
Page 687 and 688: Secretary, duties of, XVI 30; XVII
Page 689 and 690: 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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