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2012_GLOSSARY by lanyuehua

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									                                                        GENERAL FUND REVENUES - 2012

                     Real Estate Tax-          Property taxes authorized under Section 905 of the Second Class Township Code. Currently the Township
Taxes   01.301.100
                     Current Year              tax rate is 2.0 mils. This rate is applied to the assessed valuation of properties within the Township.
                   Real Estate - Tax
Taxes   01.301.400                             Delinquent property taxes collected by Northampton County and remitted to the Township.
                   Claim - Delinquent
                   Real Estate -Interim        Property Taxes billed for new construction or additions, when work has not been completed at the time the
Taxes   01.301.600
                   Billing                     annual tax bill is issued (usually February of every year.).
                     Per Capita Tax            This tax was $5 per person, however it has not been charged since the .025% Open Space Earned Income
Taxes   01.310.030
                     Delinquent                Tax was instituted. Berkheimer will continue to collect delinquent per capita taxes, and remit to the Township.
                                               A 1% tax (calculated on the sale price) paid by the buyer and a 1% tax paid by the seller of all real estate is
Taxes   01.310.100 Real Estate Transfer        equally divided between the Township and Wilson School District. The rate is determined by the
                                               Commonwealth of Pennsylvania.
                                               Total EIT rate is 1.25%. Revenue in this account is from a 1% tax on earned income of all residents and non-
                     Earned Income Tax
Taxes   01.310.200                             residents who work in the Township. This tax will be collected by Keystone and split 50/50 with the Wilson
                     (EIT)
                                               Area School District. **The remaining 0.25% is used to preserve open space. See account #05.310.240
                   Local Services Tax          (formerly OPT) - Authorized under act 511, this tax is shared with local school district. WT charges $10 per
Taxes   01.310.510
                   (LST)                       employed resident. Collected by the William Township tax collector.
                   Local Services Tax -
Taxes   01.310.530                             Keystone handles collection of this if delinquent.
                   Delinquent
Taxes   01.310.610 Amusement Tax               Tax collected from the Morgan Hill Golf Course.
                                        Proceeds of a tax collected by the Commonwealth on public utilities and distributed to local municipalities
                     Public Utility Property
Taxes   01.355.010
                     Tax                where the utilities own real estate. This tax is In lieu of a local property tax.
Taxes   01.355.080 Alcohol Beverage Tax Any establishment holding a liquor license pays this tax to the PA Liquor Control Board, which then remits
                                        approximately $200 per license to the Township.
                                               Cable co. collects fee from residents on monthly bill, sends the Township a check once a year, in the first
P&F     01.321.800 Cable TV Franchise
                                               quarter of the following year.
                                               Street Encroachment (Poles) - If a utility installs a pole in the Township or performs any work in the
                     Grading/Street
P&F     01.322.820                             Township's right of way, a fee is assessed by our Zoning Officer. / Grading Permit Fee - Flat $500 non
                     Encroachment
                                               refundable fee, charged for making changes to land grades, and or alterations of drainage.
                   Pavilion Rental / Court
P&F     01.342.200                         Residents pay $35/ day, non residents pay $50per day / Tennis/Basketball Court Keys - $10 fee use
                   Keys
P&F     01.361.300 Administrative Fees     .25 per copy, Charges for Office Services/Copies, Engineering Review Fees
                                               Fee for all new buildings - including home construction, decks, additions, sheds, etc. See fee schedule on
P&F     01.362.410 Building Permits
                                               website.
P&F     01.362.420   Driveway Permits          New installation, or reconditioning of existing driveways
P&F     01.362.430   Electrical Permits        New or upgrading of electrical work
P&F     01.362.440   Sewage Permits            New installation or reconditioning of existing septic systems
P&F     01.362.450   Plumbing Permits          New installation or reconditioning of existing plumbing
                                                           GENERAL FUND REVENUES - 2012

      P&F    01.362.460 Moving Permits            Required if moving into, out of, or within the Township
      P&F    01.362.500 Pool Permits              New installation or reconditioning of an existing pool
                        Road Opening -
      P&F    01.362.510                           Only if a new driveway is to be installed, a $500 returnable escrow fee is charged
                        Security Deposits

                                              Peddler Permits - Door to door sales people are required to have this permit / Business Permits - Required
                                              if a new business is to be opened in Township / Logging Permits - If a property owner intends to cut 25 or
                                              more trees / Demolition Permits - if a building is to be demolished / Domestic Servant Permits - if a
      P&F    01.362.520 Miscellaneous Permits
                                              resident houses a live in care taker for property maintenance purposes / Mechanical Permits - Required if
                                              installing new or upgrading existing heating, ventilating or AC equipment / The Township collects an
                                              additional $4 fee for each permit above issued. 100% of these collections are sent to the State.


                                                  Grants occasionally become availble from the Delaware River Joint Bridge Commission, for improvements
    Other               Traffic Signal Grant -
             01.350.020                           that are related to the the DRJBC. Most recently, this grant funded the installation of traffic signals on
    Grants              DRJBC
                                                  Morgan Hill Road at I-78.
    Other                                         Annual grant provided by the PA DEP. Funds must be used for any Township recycling effort - New Truck,
             01.354.020 Recycling Grant
    Grants                                        bins, etc.
    Other                 Sewage Facilities Act   Reimbursement from PA DEP of up to 50% of Sewage Enforcement Officer's expense. Does not apply to
1            01.354.040
    Grants                Refund                  Public Sewer Service.
                                                  Municipal Pension Funds - In October of each year, PA issues a partial reimbursement payment to township
    Other                                         ($38,818 in 2010), against the Employee pension fund contribution the Township makes to Pennsylvania
2            01.355.050 State Pension Grant
    Grants                                        Municipal Retirement Services (PMRS) for all 11 full time employees. (see expense line #483.163-Non
                                                  Uniform Pension)
    Other               WASD Recreation
3            01.358.000                           Donation from the Wilson Area School District to be used to support the Township's recreation program.
    Grants              Donation
                        Penn Department of
    Other                                         5 year contract with Commonwealth. Current 5 yr. for $100K, payable $20K per year. State sets the rate.
4            01.363.510 Transportation Snow
    Grants              Contract                  Funds are used by the Township for snow removal on State owned roads.
                        DEP Municipal
    Other                                         Up to 50% reimbursement from Pennsylvania's Department of Environmental protection of approved
5            01.364.600 Inspection
    Grants              Reimbursement             Township expenses for up to two municipal host inspectors.

     Other             Vehicle Code               The Township's portion (50%) of the fine for Motor Vehicle Code Violations that occur in the Township, filed
6           01.331.110
    Revenue            Violations                 by the Pennsylvania State Police.


     Other                                        The fine paid for violation of Township Ordinances. Citation filed by either the Zoning Officer or a State
7           01.331.120 Ordinance Violations
    Revenue                                       Policeman.
                                                           GENERAL FUND REVENUES - 2012

      Other
8            01.341.100 Interest                  Lafayette Ambassador Bank - General Savings, Recreation, Municipal Fund and Checking accounts
     Revenue

      Other             Zoning Hearing Board
9            01.361.340                      Fees for Zoning appeals. See fee schedule on website for details
     Revenue            Fees

                                                  Examples: Subdivision & Land Development, Zoning, Building code, Open Space Plan, Comprehensive Plan,
    Other             Sale of                     Historical, Park & Recreation Plan, Contributions to Emergency Services - (Fee charged to subdivision
10         01.361.530
   Revenue            Ordinances/Plans            applicants of $200 per new lot. 50% goes to the Easton Emergency Squad, 50% goes to The Williams
                                                  Township Fire Co. see expense account 01.414.540)
      Other
11           01.364.400 Landfill Host Fee         A fee paid by the Chrin Brothers Sanitary Landfill for every ton of waste added to the landfill.
     Revenue

      Other
12           01.364.500 Sale of Recycleables      Proceeds from sale of recyclable materials
     Revenue

                                                  Act 537 Plan - A plan for all Township sewage disposal, updated every 10 years. This revenue is a partial
                                                  reimbursement to the Township from the State for Township's associated engineering fees. / Community
      Other             Miscellaneous             Day Miscilaneous fees for vendor tables, donations, etc. / House number sales by the Township / $600 flat
13           01.380.000
     Revenue            Revenue                   fee charged only to subdivision developers when the subdivision fronts a Twp road. / Private source
                                                  donations intended to support needs such as Open Space or the Veterns Memorial. / Proceeds from sale of
                                                  township assets no longer needed /

      Other
14           01.383.100 Recreation Fees           $2,000 per new lot, charged only to subdivision developers.
     Revenue

      Other                 Transfer from Sewer   Transfer from Sewer Fund to cover expenses performed by township employees related to Public Sewer,
15             01.392.080
     Revenue                Fund                  such as customer administration, billing, collections and diversion meter reading;

                                                  Proceeds from Municipal Bond refiancing in 2011, which included the Municpal and Publice Works
16    Other    01.393.100   Bond Proceeds
                                                  buildings, new loader, and Salt Storage facility.
     Revenue
17                          General Fund Reserve Transfer from Township's reserve fund required to balance budget, if expenses exceed revenues
18
                                                                                       GENERAL FUND EXPENSES
                                                                                                2012
1     G&A       01.400.113   Supervisor Salary                Salary for three members of the Board of Supervisors
                                                              All paper, envelopes, paper clips, miscellaneous office equipment, municipal office first aid, reimbursement of township employees (and
2     G&A       01.400.210   General Expenses
                                                              supervisors) for use of their personal automobile on Township business.
3     G&A       01.400.225   Bank Services Fees               Service Charges - General Checking, General Savings, Recreation - Lafayette Ambassador Bank
4     G&A       01.400.260   Materials & Supplies             Municipal & Community Bldg - small tools & minor equipment, cleaning supplies/repairs/maintenance
                             Landfill Advisory Committee      Per Host Municipal Agreement, any nominal costs of administrative expense shall be paid for by a 50% sharing between the landfill and the
5     G&A       01.400.317
                             Expenses                         Township, on an as needed basis. Total expenses not to exceed $2000 per year.
6     G&A       01.400.321   Telephone                        RCN landline charges for Municipal Office
7     G&A       01.400.322   All Cell Phones                  Phones for 7 public works employees, Zoning Officer, and Township Manager
                                                              Postage - For Municipal and Public Works buildings only (tax bill postage separate, see 01.403.210) / Newsletter Postage & Printing - Currently
8     G&A       01.400.340   Advertising, Printing, Postage
                                                              no charge from printer for newsletter, Township pays for postage only. / Any meeting advertising in newspaper, printing of township letterhead.
                                                              Post Machine, Alarm System, Copiers Lease Agreements; Computer Maintenance - Contract with American Computer, for both software and
9     G&A       01.400.380   Office Equipment Expense
                                                              hardware maintenance
10    G&A       01.400.460   Dues & Training                  Subscription to "Township magazine" published by PSATS / Township Manager, Zoning officer memberships to PSATS, PSATS convention, etc.
                             New Office Equipment /
11    G&A       01.400.750                                    Capital Purchases - Purchase of new software; POD system to record monthly Supervisor meetings, upgrade to telephone system
                             Software
12    G&A       01.402.311   Audit                            Yearly audit to appointed auditor
13    G&A       01.405.120   Office (3) Salaries              Township Manager/Treasurer; Assistant Treasurer; Clerk/Receptionist Compensation
14    G&A       01.405.121   Overtime                         Assistant Treasurer and Clerk/Receptionist - other than overtime for zoning and planning meetings.
15    G&A       01.405.122   Interim Consulting               Compensation for interim personnel in absense of Township Manager
16    G&A       01.405.130   Part-Time Salary                 Expense to cover the cost of part time office support.
17    G&A       01.406.310   Ordinance Codification           Expense from outside firm for ordinance codification project
18    G&A       01.409.220   Fuel - Community Bldg            Heating oil purchased through the Lehigh Valley co-op
19    G&A       01.409.230   Fuel - Municipal Building        Propane purchased through the Lehigh Valley co-op
                             Maintenance - Municipal
20    G&A       01.409.270                                    Repair and Maintenance performed by for Municipal building only
                             Building
                             Maintenance - Community
21    G&A       01.409.280                                    Repair and Maintenance performed by Public Works for Community building only
                             Building
22    G&A       01.409.316   Custodian Salary                 Part time - two days / week, cleaning of Municipal and Community buildings
23    G&A       01.409.360   Electric-Community Building      Met Ed
24    G&A       01.409.361   Electric - Municipal Building    Met Ed
25    G&A       01.453.540   Civic Contributions              Contributions to the Center for Health & Welfare - SCPA, Mariton Wildlife Sanctuary; amounts determined by Supervisors.
                             Mary Meuser Library
26    G&A       01.453.550                                    Donation amount determined by Supervisors, paid biannually in June and December
                             Contribution
27    G&A       01.453.560   Boy Scouts Contribution          Annual donation, amount determined by Supervisors
                                                              Tax Collector Compensation - Collection of Real Estate taxes, 5% of dollar amount for all Property tax collected. Tax collector is paid monthly for previous
28   Tax Col.   01.403.113   Real Estate Commission           month's collections. Tax Collector also collects School Tax on behalf of the Wilson Area School District; and is compensated by the WASD not Williams
                                                              Township.
29   Tax Col.   01.403.114   LST Commission                   Tax Collector Compensation for collection of LST Tax @ 5% of dollar amount

                                                              Earned Income Tax Collection Fees charged by Keystone, and the administrative fees to the NCC - TCC (Tax Collection Committee, Northampton Cty)
30   Tax Col.   01.403.115   EIT Commission
                                                              Administrative Expense - , Williams pays this group for their administrative cost to operate.

31   Tax Col.   01.403.210   General Expense                  Tax Collector Office Supplies; Tax Refunds For resident overpayment if necessary; Tax Collector Insurance & Bonding/Dues & Subscriptions
                             Advertising, Printing &
32   Tax Col.   01.403.340                                    Advertising & Printing of property tax bills. Proportionate charge of postage machine use for tax collection. Usually one month per year in February.
                             Postage
                                                                                         GENERAL FUND EXPENSES
                                                                                                  2012
33   Legal Exp     01.400.753   Ordinance Update               Paid to Solicitor - associated fees are itemized

                                                               Township Solicitor Compensation - Solicitor billing is by the hour - monthly invoicing. Professional Legal Services - Expenses for legal services when the
                                                               appointed Township Solicitor can not participate in a particular matter associated with the Township. This may be due to a conflict of interest. Example - The
34   Legal Exp     01.404.310   General Legal Expenses
                                                               Township may hire outside counsel to negotiate a union contract. / Legal Administrative Costs and Fees associated with issues such as host negotiations or a
                                                               curative amendment challenge.

35   Legal Exp     01.482.000   Lawsuit Losses                 Any legal judgments that might be awarded against the Township. Fine or settlement dollar amount only - not for Township legal fees.
36   Legal Exp     01.482.170   Legal Service - Mandamus       Legal fees only.
37   Legal Exp     01.482.180   Legal Service - Procedural     Land Use Challenge, Procedural - Legal fees only.
38   Legal Exp     01.482.190   Legal Services - Substantive Lands Use Challenge, Substantive - Legal fees only.
                                General Engineering            Professional Engineering Services - Engineer that we would hire other than T&M, for services outside the scope of appointed Professional Engineer's
39   Eng / Cons    01.408.310
                                Services                       capabilities.
40   Eng / Cons    01.413.317   SEO Services                   Sewage Enforcement Officer's Compensation

                                Host Municipal Inspection      Independent Landfill Inspector Compensation. / Zoning Officer's landfill inspection duties included in his job description, thus he is compensated for Landfill
41   Eng / Cons    01.413.318
                                Services                       inspection via his salary.

                                Environmental Engineer         Environmental Engineer Compensation - Expenses for an Environmental Engineer to provide advice on matters involving the landfill. Example - reviews of
42   Eng / Cons    01.413.320
                                Services                       permit modification applications
43     Other       01.427.313   Act 537 Consultant
      Revenue
44   Eng / Cons    01.446.670   MS4 Consulting                 Storm water Improvements-MS4-DEP

45   Eng / Cons    01.451.310   Recreation Engineering         Township Engineer's fees when advising the recreation board.

46   Fire / Emer   01.411.500   Fire Company Donation          Annual donation determined by Supervisors - paid biannually in June and December.

47   Fire / Emer   01.412.500     Emergency Squad Donation     Annual donation determined by Supervisors - paid biannually in June and December.

                                Emergency Management
48   Fire / Emer   01.415.200                                  Director of Public Works is Emergency Management Manager. / Related expenses such as EMP (Emergency Management Plan) administrative and travel.
                                Expense

49      PW         01.400.211   General Expenses                Public Works Office Expenses - All paper, envelopes, paper clips, medical supplies, etc.
50      PW         01.400.320   Telephone                      Public Works - RCN landline charges
51      PW         01.400.754   Office Equipment               Higher cost items such as possible new file cabinets
                                CDL, Alcohol & Drug Testing,
52      PW         01.409.187                                  Expense for CDL Licenses and testing. Township in consortium with state of PA, they advise when random tests are required.
                                Licenses
53      PW         01.409.210   Fuel - 2300 Morgan Hill Rd     Heating fuel for the "old" Public Works building.
54      PW         01.409.240   Fuel - Public Works Building Propane - Purchased through the Lehigh Valley co-op
                                Maintenance - Public Works
55      PW         01.409.250                                  Materials only for maintenance of Township Garages. Examples include painting, wall repair, paving or other minor repairs.
                                Building
                                Maintenance - 2300 Morgan
56      PW         01.409.260                                  Materials only for maintenance of 2300 Morgan Hill Rd. Examples include painting, wall repair, paving or other minor repairs.
                                Hill Road
57      PW         01.409.266   Tools & Building Supplies      Public Works small tools only - wrenches, drills, etc.
                                                                                  GENERAL FUND EXPENSES
                                                                                           2012
58   PW   01.409.362   Electric-2300 Morgan Hill Rd Electric for the "old" Public Works building. 2300 Morgan Hill Road
59   PW   01.409.368   Electric-Public Works Bldg      Electric for Public Works building. 2540 Morgan Hill Road
60   PW   01.409.363   Fire Hydrant Expense            The Township owns hydrants in the Country Classic development and on Cedarville Road. Easton Suburban Water Authority performs maintenance.
61   PW   01.409.364   Electric - Street Lights        Public Pole Lights - Separate bill for lights at old Public Works building
                       Electric - School Flashing,
62   PW   01.409.365                                   Elementary School and Morgan Hill Traffic Signals - electric
                       Traffic Signals
63   PW   01.409.366   Traffic Signal Maintenance      Repair and maintenance of Elementary School and Morgan Hill Traffic Signals
64   PW   01.409.367   Water Quality Testing           QC Labs tests water at all Township buildings, quarterly

                       Fuel - All vehicles and         Vehicle Gas (township vehicles & mowers) & Diesel Fuel - Purchased through LV Cooperative Purchasing Council (comprised of Lehigh and Northampton
65   PW   01.430.231
                       equipment                       County Municipalities, towns, cities and School districts) - used for all diesel powered Township equipment.

                       Fuel Storage Tank
66   PW   01.430.232                                   Public Works above ground tanks - repair bills if necessary (leaks, poor pumping, computer system not working)
                       Maintenance

67   PW   01.430.237   Safety Equipment & Training Work gloves, safety glasses. Beacon Safety - performs annual mandatory safety training (for Public Works employees)
                       PW employee clothing &
68   PW   01.430.238                                   Expense for uniform laundry service and $125 one time per year, per man; for shoes (per union contract)
                       shoes
                       Recycling, Trash & Disposal     Any supplies need for the Township Recycling Program, such as bins & fencing. Expense for disposal of personal property items left behind when homes are
69   PW   01.430.367
                       Supplies                        vacated.
70   PW   01.432.245   Winter Salt, anti skid          Salt purchased through annual PA State contract. Township bids out cinders locally - annually.
71   PW   01.430.374   Equipment Lease
72   PW   01.430.740   Equipment Purchase              Purchase of new truck ($30000) Fork Lift($4000)Utility Trailer($10000) in 2012.




                                                       Public Works Director Compensation-Salaried position. Wage rates set by Township. Repair & Maintenance Compensation-This account covers any wages paid
                                                       to Township Employees (Public Works) for hours spent performing any repairs and/or maintenance needed at any Township owned facility. Fire Company
                                                       Ground Mowing Compensation-Public Works time charged to mowing Fire Company grounds. Accident & Fire Calls Compensation-Public Works employees
                                                       time paid by the Township, while on fire calls. Street Sign Compensation & Machine Repair Compensation- This account allows for the proper allocation of the
                                                       time spent by township employees for the repair and maintenance of equipment such as trucks, loader, backhoe, lawnmowers, chainsais. This is the number
73   PW   01.433.120   Public Works (7) Salary
                                                       of hours charged to equipment repair in any given month, multiplied by the employees hourly rate. Gross amount enterend to this line. Road Repair
                                                       Compensation-Public Works Employees time on road repairs, patching ptholes, paving, drainage maintenance, etc. Recreation Public Works Compensation-
                                                       Public Works employees time related to maintenance of parks, trials & Recreation Buildings. Repair of fencing, backboards, painting of light poles on tennis
                                                       and basketball cours, trimming of trees and bushes. Public Works employees wages for mowing grass at park fields and property on Rt 611. Jury, Military,
                                                       Funeral, Personal, Sick, Vacation, Holiday and Paid Leave carryover contingency.
                                                                                         GENERAL FUND EXPENSES
                                                                                                  2012
74     PW        01.433.121   General Overtime                Overtime expense, other than for snow removal
75     PW        01.433.122   Snow Overtime                   Snow removal only
76     PW        01.433.123   Seasonal Employees              Full time Summer employees and Part time employees needed for Winter snow removal.
77     PW        01.433.245   Street Sign Material            Materials for new installation or repair of existing street signs
                                                              This account provides funds for the purchase of material and parts needed to perform maintenance on the Township vehicles. Replacement parts, oil, any
                              Vehicle Repair Materials /
78     PW        01.437.245                                   supplies to fix equipment. Per Township policy, if part and labor repair estimate is greater than $1,000, BOS approval is required. Any major repair (done off
                              Parts
                                                              premises by equipment dealer) parts and labor costs would be entered here.

79     PW        01.438.245   Road & Bridge Repair        Materials such as asphalt, stone, drainage pipe
                              Materials
80     Rec       01.451.120   Recreation Program Salaries Salaries for Summer counselors
81     Rec       01.451.160   Field Lining Salary             Expense for lining baseball & football fields, for practice and games.
82     Rec       01.451.240   Recreation Program Supplies Expense for recreation supplies such as craft items, tennis balls, games, ping pong tables.
83     Rec       01.451.241   Field Lining Supplies           Supplies to paint baseball and football fields.
                              WASD Custodian
84     Rec       01.451.316                                   Janitor wages at Williams Elementary and Philip Lauer during basketball season.
                              Reimbursement
                              Advertising, Printing &
85     Rec       01.451.353                                   Expenses for Community Day.
                              Postage
                              Electric-Recreation Building
86     Rec       01.451.361                                   Expense to power park Recreation buildings, dusk to dawn lights, and field lights.
                              & Lights
                              Community Day / Special
87     Rec       01.451.380                                   Also used for "Movies in the Park" and "Phillies Homerun Derby."
                              Events Expenses
                              Recreation Sanitary Facilites
88     Rec       01.451.381                                   Port-a-Johns at parks and school fields.
                              Rentals
                              Recreation Alarm System
89     Rec       01.451.382                                   Fire and burglar alarm maintenance at Recreation buildings.
                              Expense
90     Rec       01.451.383   Training & Background           Expense for Athletic Association coach's meetings, conferences and background checks.
                              Check
                              Zoning Hearing Board            The $35 fee paid per hearing, to members of the Zoning Hearing Board for attendance at hearings. Occasionally, there may be multiple hearings during a
91   Plan/Zone   01.414.110
                              Salaries                        meeting.

92   Plan/Zone   01.414.120   Zoning /Code Enforcement        Zoning Officer's Salary.
                              Salary
93   Plan/Zone   01.414.121   Overtime                        Assistant Treasurer and Clerk/Receptionist when attending Zoning or Planning Board meeting only
                                                                                           GENERAL FUND EXPENSES
                                                                                                    2012

                                                                 Appeals Board for UCC - Since Williams Township has adopted the Uniform Construction Code there is a need for an Appeals Board. Stand alone board, made
94    Plan/Zone    01.414.215   UCC Appeals Board Expense
                                                                 up of 4 citizens (appointed by BOS), township engineer, and solicitor other than the township solicitor. / Expense for advertising an appeal hearing.


                                                                 Fees for special professional services such as a third party professional engineer or professional planner; for any issues related to zoning hearing appeals.
95    Plan/Zone    01.414.310   Zoning / Other Consultants
                                                                 Expenses charged to this account must be approved by the Board of Supervisors.

96    Plan/Zone    01.414.314   Zoning Legal Services            Zoning Hearing Board Solicitor fees.

97    Plan/Zone    01.414.315   Zoning Stenographer              This for a court stenographer at every zoning hearing board meeting.

98    Plan/Zone    01.414.341   Zoning Advertising & Printing Any notice in newspaper required by Zoning Solicitor

                                Developer Emergency
99    Plan/Zone    01.414.540                                    Portion of fee paid by subdivision developer that is donated to Easton Emergency Squad and the WT Volunteer Fire Co. (See revenue account 01.361.530)
                                Service Contribution

                                General Obligation Bond -        2011 Bond Refinancing to include Municipal and Public Works buildings, new loader, Salt Storage facility. M&T bank, principal and interest payment paid once
100   Debt Serv    01.471.100
                                Principal                        a year in August. 20 year bond.

101   Debt Serv    01.471.110   General Obligation Bond -        M&T Bank, interest only bill comes in Feb.
                                Interest
                                Transfer to Capital
102   Debt Serv    01.492.300                                    Monies to be transferred to the Capital Improvement Fund from The General Fund to pay for Capital Improvement Project
                                Improvements, Salt Facility
                                Transfer to Capital
103   Debt Serv    01.492.400   Improvements, .25 millage        Proceeds from 2012 tax increase, to be transferred to the Capital Improvement Fund.
                                increase
104   Bene / Ins   01.405.350   Manager/Treasurer Bond           Required by state, renewed annually - both Treasurer and Assistant Treasurer


                                                                 Expense for providing insurance protection for individuals who participate in sports programs provided by the Athletic Association. This plan is being
105   Bene / Ins   01.451.355   Recreation Liability Insurance
                                                                 administered by Riegle Insurance Agency in Easton. Claims must be filed with an individual's personal liability insurance carrier. Township's policy is secondary.



                                                                 Non-Uniform Pension - Employee pension fund contribution the Township makes to Pennsylvania Municipal Retirement Services (PMRS) for all 11 full time
                                                                 employees, in October of each year. Employees do not contribute. Annual contribution is based on a formula supplied by the state. Report and data for
106   Bene / Ins   01.483.163   Pension Contribution
                                                                 following year is due to PA in Sept of current year (Oct-Dec must be extrapolated.) In October of each year, PA issues a partial reimbursement payment to
                                                                 township, shown as revenue on line 01.355.050.



                                                                 Benecon is broker. Benecon pools other municipalities together to get lower rates. Health plan is actually with Blue Cross / Blue Shield. Annual policy - Jan 1 to
107   Bene / Ins   01.487.156   Health Insurance                 Dec 31. Self funded - we pay into it, based on claim history in past. Refunds may be issued to Township the following year if previous year claims are low.
                                                                 Refunds ( if they come, are credited to this account) can not be budgeted for as a revenue.

108   Bene / Ins   01.487.162   Unemployment Fees                Unemployment compensation

109   Bene / Ins   01.486.351   Property/ Liability Insurance    With Selective Insurance Co. Policy runs from June to June - 1 year contract. Brown and Brown is Township's insurance broker. They survey the market
                                                                 annually for most competitive package.

110   Bene / Ins   01.486.354   Workman Compensation             Policy runs June to June. Currently with Selective Insurance. Brown and Brown (Bethlehem Twp.) is broker. Township has been with them for 20 years.

111   Bene / Ins   01.487.153   Disability/Life Insurance        Policy held with The Hartford Insurance Company. Policy paid by Township in full for long & short term disability; life insurance.

112   Bene / Ins   01.487.161   Payroll Taxes                    Share of Social Security that Township pays to Federal Social Security and Medicare.
                                              OPEN SPACE FUND REVENUES
                                                        2012
                                              A 0.25% tax on earned income of Township residents. All proceeds go to the
    05.310.240 Earned Income Tax-Open Space
                                              Township and must be used exclusively for preservation of open space.
                                              Interest earned on Open Space fund balance currently at Lafayette Ambassador
    05.341.400   Interest
                                              Bank



                                              OPEN SPACE FUND EXPENSES

                                              Annual dollar amount the Township expects to pay for real estate purchase for
    05.400.710   Purchase of Open Space
                                              Land Preservation
    05.400.720   Administrative Expenses      Expenses for land survey, legal fees for purchase of property at closing, etc.




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                                              PUBLIC SEWER SERVICE REVENUE 2012

                                                     Sewage Charges - Payments received from customers in the Cedar Park District for
Sanitation   08.364.100   Cedar Park Receivables
                                                     sewer service.
                                                     Customer charges for sewer service in the Northern Sewer District. A check for all
                          Northern District
Sanitation   08.364.200                              billed revenues is sent to the City of Easton. sent to the City of Easton each month.
                          Receivables
                                                     See Public Sewer Expense Account 08.427.470
                                                     Fee paid by developers for new subdivisions for connecting to township sewer lines
Sanitation   08.364.110   Lateral Fees/Connection
                                                     as required under the Sub-Division and Land Development Ordinance (SALDO)
Sanitation   08.364.130   Sale of Sewage Capacity    Payment from sale of unneeded sewage treatment plant capacity,
Sanitation   08.364.140   Certifications             Fee charged for inspection of a new connection to the township's public sewer lines.

                                                     Fee charged for making a connection from a residence or commercial building to a
                          Tapping Fees/Diversion     township sewer line and revenue from sale of diversion meters. These meters
Sanitation   08.365.110
                          Meters                     measure water that does not enter the public sewer system, for example, lawn
                                                     watering. This water usage is excluded when determining a sewer bill.

Sanitation   08.364.020   EAJSA Rebate               Rebate calculations by EAJSA based on 2010 audit for member and non-members
                                                     Change for recovery of expense to place a lien on property for non-payment of
                          Liens, Legal, Delinquent
Sanitation   08.364.030                              sewer service. Includes Township Solicitor expense. Late charge for customers for
                          Fees
                                                     payment of sewer bill after the due date.
Other Rev.   08.341.300   Interest - Sewer Account   Interest paid on deposits in public sewer checking & other interest bearing accounts.
    PUBLIC SEWER SERVICE REVENUE 2012




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                                                       PUBLIC SEWER SERVICE EXPENSES
                                                                   2012
Sewer Admin    08.400.230   Bank Service Fees               Fees charged by banks
Sewer Admin    08.427.210   Office Expenses                 Expenses for items such as paper and envelopes used to produce customer bills.
Sewer Admin    08.427.300   Refunds                         Refunds to customers in the event of an overcharge for public sewer service.
Sewer Admin    08.427.365   Purchase Sewer Capacity         Expense for purchasing additional sewage treatment plant capacity.
Sewer Admin    08.427.470   Northern District Payables      Monthly payment to the City of Easton for providing sewer service to customers in the Northern District.

Sewer Admin    08.427.752   Computer Maintenance            Vendor charges for making changes to proprietary software used to produce customer bills.
                                                            Solicitor's compensation for work supporting township's public sewer service. For example, preparing or
   Legal       08.427.130   Sewer Legal Services
                                                            revising ordinances and attending meetings involving public sewer service.
   Legal       08.427.314   Lien Fees                       Expense for placing liens on property for non-payment of sewer bills.
                                                            Township engineer's compensation for work performed. For example, updating technical specifications,
Eng & Consul   08.427.317   Engineering Services            updating reserved capacity allocations, and monitoring the sewage collection system for inflows/
                                                            infiltration.
                                                            Township Engineer compensation for preparing the Chapter 94 Report and Annual Questionnaires that
Eng & Consul   08.427.364   Chapter 94 Report               describe the township's sewer collection and conveyance system, pump stations, holding tanks,
                                                            agreements with other entities, customers, and five year projected growth requirements.
Eng & Consul   08.427.368   SEO - Inspections & Treatment   Expense for grease trap inspections and treatment.
 Collect Sys                                                Expense of diesel fuel used to power standby generators needed to power sewage pumps in case of a
               08.427.230   Fuel - Pump Stations
   Maint                                                    commercial power failure.
 Collect Sys   08.427.237   Safety & Miscellaneous          Expense for safety equipment needed for protection when working near raw sewage.
   Maint                    Equipment
                                                            Expense of contracting cleanout of foreign objects such as "disposable" wipes that accumulate in pump
 Collect Sys
               08.427.250   Maintenance & Repairs           station wells. If not removed, a blockage could develop causing a backup of raw sewage into the
   Maint
                                                            environment.
 Collect Sys                                                Expense for weekly professional inspection and maintenance of the township's two pump stations.
               08.427.310   Professional Maintenance
   Maint                                                    Vendor is selected by competitive bid.
 Collect Sys                                                Expense for telephone service needed send an alert in the event of an equipment failure at a pump
               08.427.321   Telephones
   Maint                                                    station.
 Collect Sys
               08.427.361   Electric                        Expense for electricity used to run sewage pumps at pump station.
   Maint
 Collect Sys
               08.427.366   Suburban Water                  Expense for water used at pump stations for cleaning purposes.
   Maint
                                                            Expense for maintenance and repair of Township owned sewer lines and mains. (Does not include lines
Sewer Admin    08.427.370   Lateral Maintenance
                                                            from private property to the curb. These lines are the property owners' responsibility.)
                                                            Payments to the Easton Area Joint Sewer Authority (EAJSA) for treatment of sewage originating in the
                            EAJSA - Operating & Non-
Sewer Admin    08.427.471                                   township and flowing directly to the treatment plant. EAJSA expenses are allocated to the township
                            Debt Service
                                                            based on annual sewage flow and reserved capacity.
  Transfer     08.492.010   Transfer to General Fund        Funds transferred to the General Fund, for Public Sewer related expenses incurred by township
                                                            employees such as customer administration, billing, collections and diversion meter reading.
PUBLIC SEWER SERVICE EXPENSES
            2012
     PUBLIC SEWER SERVICE EXPENSES
                 2012


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                                 LIQUID FUELS FUND REVENUES
                                             2012
341.100   Interest                 PLGIT - (Pennsylvania Local Government Investment Trust)
                                   funds received annually from State of Pennsylvania, based on 1. payment from state
355.020   Liquid Fuels Tax         motor license fund taxes, 2. Township total road mileage (45.02 miles) and
                                   population of 4,470 as of Jan 1, 2011



                             LIQUID FUELS EXPENSES
                                   Lease payment on lease purchase of dump truck currently in year 2 of 5 years (2012
430.470   Capital Purchase
                                   is year 3)
432.245   Salt & Cinders            Portion of anti skid materials paid for by Liquid Fuels
438.245   Repair & Maintenance     Portion of annual paving projects paid for with Liquid Fuels




                                            Page 21 of 22
                                     CAPITAL IMPROVEMENT FUND REVENUES 2012

                                      A grant from Northampton County, 50% of which must be matched by the Township. Grants must
01.351.070   Recreation Grant         be used for Recreation expense and run for three years. Current grant of $60,000 is for 2012,
                                      2013 & 2014.

             Transfer from Rec   Monies to be transferred to the Capital Improvement Fund from The Recreation Captial
392.440
             Capital Improvement Improvement Fund to pay for Capital Improvement Project
             Transfer from            Transfer from the Gereral Fund line # 102 - 01.492.300, proceeds for construction of Slat
392.010
             General Fund             Storage facility
             Transfer from            Transfer from the Gereral Fund line # 103 - 01.494.400, proceeds from the 0.25 millage increase
392.020
             General Fund             for the Capital Fund Reserve
                                     CAPITAL IMPROVEMENT EXPENSES

                                      This represents the total amount of the approved Northampton County grant to install Play
             Recreation Capital       Area Safety Surfacing,Walking Trail Extension & Repair, Extension of the Raubsville Park Parking
451.720
             Improvements             Lot, New Roof on Raubsville Pavilion, Athletic Field Bleachers, Picnic Tables & Benches for the
                                      Municipal Park
432.720      Salt Storage Facility    Expense for construction of such facility

								
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