Part 1B - General Budget Information by xfz11675

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									                                                        pressure and the growth management and
Part 1B - General                                       planning necessary to effectively and efficiently
                                                        develop and change. Intermingled with small
Budget Information                                      streams and wooded corridors, the Township
                                                        continues to manage development innovative
The following sections provide important                development standards that permit managed
reference information and past budget data              growth while attempting to preserve some of the
regarding West Hanover Township that was                rural character that makes the community
useful in preparing the annual budget for 2005.         unique.

    A. General Profile West Hanover                     For more than a century, West Hanover has
                                                        provided public services to the community.
       Township                                         Traditionally, employees were only hired for
                                                        roadwork, dragging in spring, stoning and ditch
West Hanover Township was founded in 1785               work in summer and fall, and shoveling and
and is a Second Class Township of the                   plowing in winter. Until the 1970s, the elected
Commonwealth of Pennsylvania. Originally, the           supervisors or volunteer committees handled
Township was part of the County of Lancaster,           Township administrative functions. As West
which was divided in 1785 to become Dauphin             Hanover’s population has grown and the amount
County. Although the earliest Scotch-Irish              and complexity of county, state, and federal
settlers arrived to the area as early as 1735, it       mandates has expanded, the Township has
was not until 1842 that East and West Hanover           employed professional staff to manage its daily
of Dauphin County were finally designated as            affairs. This has allowed elected supervisors to
separate municipalities.                                more effectively transact the growing volume of
                                                        business required by law and also spend time
The Township is located in central Dauphin              establishing important long-range policies that
County and occupies approximately 22.6 square           are then carried out by Township staff and
miles. The Township is bordered to the north by         appointed volunteers. Today, West Hanover’s
Second Mountain and Middle Paxton Township,             organization of elected supervisors, staff, and
to the south by South Hanover Township, to the          volunteer boards work together to provide for the
east by East Hanover Township, and to the west          safety, health, and general welfare of all
by Beaver Creek and Lower Paxton Township.              Township residents. West Hanover staff plays a
                                                        vital role as the link between the Township’s
The earliest census figures reveal a population         elected and appointed officials and residents
of 1862 in the year 1800. In 1990, the                  providing communication, assistance, and
population of the Township was 6,250. In 2000,          services.
Township residents increased approximately
4.1% to 6505 residents.

The character of the community has changed
gradually over five decades from a rural farming
community on the outskirts of the City of
Harrisburg to a growing suburban community.
The topography has curbed large development
expansion from the northern third of the
Township. These areas still host rural lands and
mountain forests. Bisected by Interstate 81, US
Route 22 and State Route 39 (Hershey Road),
the Township has experienced an expanding
and more densely developed residential and
non-residential base. These areas are
concentrated in the southern two-thirds of the
Township. With an ample road network of
approximately 52 miles, and a public sewerage
system constructed in 1995/96, the Township
continues to be challenged with development



                                           West Hanover Township 2005 Budget – Part 1B - Page 1 of 41
    B. Community Goals Summary                            circulation patterns for internal and external
                                                          traffic movement through West Hanover.
The section outlines several of the goals of West
Hanover Township as stated in the Township’s              Community Facilities and Services - Ensure
Comprehensive Plan and Park and Recreation                that proposals for new facilities and services and
Plan. In 2002, the Township Board of                      expansion of existing public service facilities
Supervisors authorized the Township Planning              meet the needs of West Hanover’s residents
Commission to coordinate recommended                      and businesses.
revisions to the Plan. The most recent
community planning process was completed                  Parks and Recreation - Provide park and
with the adoption of a revised Comprehensive              recreation amenities for all age groups in
Plan on November 2003. The goals and                      convenient locations.
objectives listed in below have been duly
adopted in accordance with the PA MPC, Act                Community Design - Design private and public
247. They are outlined in detail in “New                  facilities to enhance the rural character of West
Horizons,” the Township’s Comprehensive Plan              Hanover and encourage private property
document.                                                 improvements that are visually compatible with
                                                          the surrounding neighborhood.
Principal Goal of the Community – The
principal goal for West Hanover Township is to
ensure that West Hanover remains a desirable
place to live. We must direct future growth so
that the quality of lifestyle and community scale
is maintained.

Culture & Historic Preservation - Encourage
preservation of cultural, historical archeological
and architecturally significant sites and the
established rural character of West Hanover.

Preservation of Natural Resources - Identify
and classify important natural resources which
shall be used to plan and direct future
development in West Hanover.

Land Use - Preserve West Hanover’s rural
character, farmland, woods, streams, and open
spaces by directing development to growth
areas and limiting development in rural low
growth areas.

Agriculture and Farm Protection – The
agriculture areas and farmlands of West
Hanover will be protected as a resource for
agriculture uses.

Economic Development - Encourage
economic development activity appropriate to
West Hanover’s land use policies, which creates
employment and business opportunities to meet
Township resident’s current and future economic
needs.

Traffic and Circulation - Maintain a safe, well-
constructed road system, and convenient



                                             West Hanover Township 2005 Budget – Part 1B - Page 2 of 41
    C. Human Resources Philosophy                           We believe that everyone will make
                                                            mistakes occasionally, but that every effort
The section outlines the organizational                     should be made to avoid and minimize
philosophy of West Hanover Township as stated               making mistakes of either commission or
in the Township’s Employment Policy Manual.                 omission, which could cause loss of the
                                                            Township’s public image or an actual dollar
Organizational Philosophy - West Hanover                    loss.
prides itself on employing individuals who are
self-motivated, talented, productive, and service           We believe in delegating to each employee
oriented. We are committed to the following                 the authority to make decisions
organizational goals and policies regarding our             commensurate to his or her position.
employees:
                                                            We believe that each employee in turn has
    We believe in a policy that recognizes that             an obligation to be loyal to the best interests
    our organization’s most important resource              of the Township and to work conscientiously
    is our employees.                                       both as an individual and as a member of
                                                            the team. The employee should recognize
    We believe in providing steady employment               and work through the established lines of
    at a fair salary or wage that is comparable to          authority, as set forth by the Township,
    prevailing rates for employees in similar               which includes studying and carrying out
    local government settings.                              work assignments and making such
                                                            suggestions for improvements in operating
    We believe in providing pleasant work                   procedure and Township activities as will
    surroundings and in providing the best                  contribute to improved services to the public.
    possible tools, consistent with sound
    judgment, with which to accomplish the
    assigned task.

    We recognize that results can be achieved
    only through the efforts of employees, and to
    this end, we believe in respecting the dignity
    of the individual.

    We believe in the policy of reviewing the
    performance and qualifications of current
    employees and giving them every
    opportunity for any advancement to better
    jobs before looking for outside applicants.

    We believe in providing on-the-job training
    and off the job training to better equip
    employees to perform their respective tasks
    and prepare them for advancement.

    We believe in a policy that encourages
    employees to explore and analyze new
    innovations, learn all they can about new
    products, and seek new or better ways of
    doing a job.

    We believe in providing or rendering
    assistance in the provision of desirable
    employee benefits consistent with sound
    business practice and organizational needs.




                                           West Hanover Township 2005 Budget – Part 1B - Page 3 of 41
   D. Budget Procedures and
      Budgetary Accounting
The West Hanover Township Manager, with the
assistance of various staff and volunteers who
serve the community, adheres to the following
basic procedures in establishing the annual
budget for Board of Supervisors consideration.
The budgetary procedures below establish the
budgetary data that is reflected in the
Township’s annual audit and monthly financial
statements. The basic procedures are:

   •   Formal budgetary integration is
       employed as a management control
       device during the year for the General,
       and Special Revenue Funds. These
       budgets are adopted on a cash basis of
       accounting.

   •   The Board of Supervisors approves, by
       resolution, the annual budget
       appropriations in accordance with the
       PA Second Class Township Code. Any
       revisions that alter the appropriations of
       any fund must be presented by the
       Manager and staff and presented to the
       community and approved by the Board
       of Supervisors

   •   Unused appropriations for all of the
       above annually budgeted funds lapse at
       the end of the year, except for the
       unexpected balance of such
       appropriations where contracts are in
       course of construction at the end of the
       year.

   •   The budget amounts shown in the
       financial statements are the final
       authorized amounts for the purpose
       specified or as may be recommended
       for revision by the Township Manager
       for approval by the Board of Supervisors
       during the year.

   •   All budget accounts and lines are
       categorized using the “Chart of
       Accounts” established by PSATS and
       the PA Department of Community and
       Economic Development, and as
       amended.




                                           West Hanover Township 2005 Budget – Part 1B - Page 4 of 41
       E. The Township Budget                                   The budget calendar: (1) leads to an orderly
          Calendar                                              process that concludes with the enactment of a
                                                                budget, and (2) avoids last minute panic efforts
For the budget process to be a valuable                         to adopt the budget before the deadline.
planning tool, a sequence of events should be
laid out to permit participation of all parties at the          Public Investment Plan Schedule
appropriate time. The use of the budget                         Like the operating budget, the use of a budget
calendar aids in scheduling participation of the                calendar in the capital budget aids in scheduling
Township’s appointed and elected officials in the               participation of the Township’s appointed and
annual budgeting process.                                       elected officials in unhurried consideration of
                                                                capital improvements.
West Hanover Township
Budget Calendar for 2005 Budget                                 West Hanover Township
                                                                Public Investment Plan Calendar
Date       Budget Activity                     Assign.
                                                                Due Date    Budget Activity                   Assign.
9/01       Obtain Annual Budget Forms          Manager
                                                                06/18       Prepare Annual Public             Manager
09/17      Project revenue estimates for       Manager                      Investment Plan Forms
           next years budget
                                                                06/21 to    Solicit Ideas for new Public      Manager/Staff
10/01
                              rd
           Post current year 3 Qtr.            Manager          09/01       Investment Plan                   & Officials
           expenditures to the budget forms
                                                                9/1 to      Review Township fiscal            Manager/
10/4       Municipal pension obligation        Pension          9/20        position and update Public        Staff
           submitted to the governing body     Administrator                Investment Plan

10/18 to   Submit activity expenditure         Department       09/20       Tentatively approve Public        Supervisors
10/22      estimates to the Township           Heads                        Investment items to be
           Manager                                                          included in municipal budget

10/25-     Enter expenditure requests to       Manager          11/15       Formally approve capital          Supervisors/
10/29      annual budget form                                               outlays in municipal budget       Manager

11/05      Submission of Draft Budget to       Manager          West Hanover Township
           BOS
                                                                Important Meeting Dates for BOS
11/08      Conduct full review of 2004         Manager/
           budget                              Supervisors      Due Date         Budget Activity

11/09-     Adjustments to Draft 2005           Manager          06/21 to 09/01   Submit Ideas for new Capital Projects.
12         Budget
                                                                09/07            Workshop- Part 1, General
11/15      Tentative Adoption of 2005          Supervisors
           Budget                                               09/20            Workshop- Part 4, Public Investment Plan

11/16      Submit advertisements               Sec/Treas.       10/04            Workshop- Part 2, Financing Plan
                                               Manager                           Municipal Pension Obligation Motion

11/17      Make budget available for public    Manager          10/18            Workshop-Part 3, Compensation Plan
           inspection                                                            Fee Resolution

12/20      Adopt budget Resolution             Supervisors      11/01            Workshop- Part 5, Service Delivery
                                                                                 Compensation Plan Resolution
12/20      Adopt Tax Resolution setting real   Supervisors
           estate tax rate for 2005                             11/08            Workshop- Full Budget Review

12/31      Create budget accounts and          Sec/Treas.       11/15            Tax Review and Tentative Budget Adoption –
           enter amount in ledger                                                Plan for Advertisement

1/15/05    Mail budget forms and tax           Sec/Treas.       12/06            2004 Budget Transfer Resolution
           ordinances to DCED
                                                                12/20            Final passage of 2005 Budget,
                                                                                 2005 Tax Resolution




                                                   West Hanover Township 2005 Budget – Part 1B - Page 5 of 41
    F. Budget Definitions                               requirements for handling of public funds,
                                                        including state law.
The following budget terms are commonly used
in government budgeting and finance. In order           Balanced Budget – A budget in which receipts
to assist Township budget makers and residents          are greater than (or equal to) expenditures. A
understand budget concepts while preparing or           balanced budget is a requirement for all
reviewing the Township budget, Section F lists          Pennsylvania communities.
and defines budget terms. Section F is not final,
but instead, always changing. As current terms          Bond – A document issued by a municipality in
are revised and new terms are discussed and             exchange for money promising to pay back the
defined each budget cycle, the budget                   money to the person or bank who holds the
definitions can be adjusted as necessary.               document on a specific date. Bonds normally
                                                        bear interest. They are a common method used
Accounting System – A system of financial               to raise money for capital improvements.
record keeping which records, classifies and
reports information on the financial status and         Bond Anticipation Notes – Notes issued in
operation of an organization. West Hanover              anticipation of later issuance of bonds, usually
Township uses MAS90 to manage its                       payable from the proceeds of the sale of the
accounting system.                                      bonds or of renewal notes.

Activity – A specific budget line or work carried       Borrowing Base – Related to debt limits, the
out by a department, division or cost center that       borrowing base is the average of the Township’s
constitutes a program.                                  total non-restricted revenues for the three fiscal
                                                        years immediately preceding the year of
Adopted Budget – The resulting budget that              borrowing
has been approved by the West Hanover
Township Board of Supervisors.                          Budget (Operating) – A plan of financial
                                                        operation embodying an estimate of proposed
Allocation – The distribution of available              expenditures for a given period and the
monies, personnel, buildings and equipment              proposed means of financing them.
among various Township departments, divisions
or cost centers.                                        Budget Calendar – A schedule of key dates or
                                                        milestones that an organization will follow in the
Annual Budget – An estimate of expenditures             preparation and adoption of the budget.
for specific purposes during the fiscal year
(January 1 – December 31) and the proposed              Budget Message – A general discussion of the
means (estimated revenues) for financing those          submitted budget presented in writing by the
activities.                                             Township Manager as part of the budget
                                                        document.
Appropriation – An authorization by the West
Hanover Township Supervisors to make                    Capital Budget – A separate budget method,
obligations and payments from the Township’s            apart from the operating budget process, for use
treasury for a specific purpose.                        in identifying, scheduling, and financing of
                                                        buildings, land acquisition and other large high
Arbitrage – Investing Funds borrowed at a               cost items for the Township and the means of
lower interest cost in investments providing a          financing those acquisitions during the current
higher rate of return.                                  fiscal period.

Assessed Valuation – A valuation set upon real          Capital Improvement Program (See Public
or personal property by the Dauphin County Tax          Investment Plan)
Assessment Office.
                                                        Capital Outlay – Expenditures made to acquire
Audit – A study of the Township’s accounting            fixed assets or additions to them. Typically,
system to ensure that financial records are             these expenditures are recorded in the general
accurate and in compliance with all legal               fund or utility fund where assets are to be used.
                                                        Ultimately, under good property accounting,



                                           West Hanover Township 2005 Budget – Part 1B - Page 6 of 41
such assets acquired through the general fund           full costs of providing the service are financed
should be reflected in the general fixed assets         primarily through charges and fees, thus
group of accounts.                                      removing these expenses from the tax rate.

Capital Reserve Fund (Also See Operating                Expenditures – The amount of money, cash or
Reserve Fund) – An account for resources                checks, actually paid or obligated for payment.
legally set aside for anticipated capital
expenditures. In accordance with Section 1508           FILO/Park Land/Recreation Fund - A fund
of the PA Second Class Township Code, the               established to account for the fees-in-lieu of land
Board of Supervisors may create an maintain a           dedicated for park and recreation as may be
separate capital reserve fund for any anticipated       required by the Township S&LD Ordinance as
capital expenses. The fund shall be designated          established in the Park, Recreation and Open
for a specific purpose or purposes when                 Space plan. Proceeds from FILO fees are
created. The moneys in the fund shall be used           received from private developers and properly
for no other purpose unless the Board of                allocated to the recreational projects (See
Supervisors declares that conditions in the             Special Revenue Fund, Park Development
Township make other expenses more urgent                Fund).
that those for which the fund is created. The
Board may appropriate monies from the                   Financing Plan – The estimate of revenues and
Township general fund to be paid to the capital         their sources that will pay for the service
reserve fund or place in the fund any monies            programs outlined in the annual budget.
received from the sale or lease of Township
property or any other source.                           Fire Tax Fund – A fund established under the
                                                        requirements of the Second Class Township
Cost Center – the lowest hierarchical level of          Code for the purpose of support fire protection
allocating monies. This is often referred to as a       the West Hanover Township Fire Company.
program, project or operation.                          The Fire Tax Fund is a special revenue fund. All
                                                        taxable real estate in the Township is taxed at a
Debt Limits – The statutory borrowing limits set        specified rate with the proceeds of these taxes
by the PA Local Government Unit Debt Act. The           being accounted for in the Fire Tax Fund. (Also
statutory debt limits are expressed as a                see Special Revenue Fund).
percentage of the Township’s “borrowing base.”
                                                        Fiscal Year – The twelve-month financial period
Debt Service – Payment of interest and                  of the Township which begins on January 1, and
repayment of principle to holders of a                  ends on December 31. Example: January 1,
government debt instrument.                             1999 to December 31, 1999 would be FY99.

Deficit – The condition where there is an excess        FY99 Actual – FY99 actual financial numbers
of budget expenditures over revenue receipts.           provided by departments based on the
                                                        Township’s internal tracking system (MAS90).
Department – A principal, functional, and
administrative entity created by the Township to        FY – the “FY” abbreviation is used to indicate
carry out specified public services (e.g.               “Fiscal Year” (e.g. FY98, FY1999, and FY03)
Administration, Planning and Zoning, Public
Works, Park and Recreation,)                            Fund – A set of interrelated accounts, which
                                                        record assets and liabilities, related to a specific
Encumbrance – Obligations in the form of                purpose. A sum of money that is available for a
purchase orders and contracts that are                  specific purpose.
chargeable to an appropriation is reserved. The
cease to be encumbrances when paid or when              General Fund – The major Township owned
an actual liability is established.                     fund which is created with Township receipts
                                                        and which is charged with expenditures payable
Enterprise Fund – A fund established to                 from such revenues.
account for operations that are financed and
operated in a manner similar to a private
business enterprise. In an enterprise fund, the



                                           West Hanover Township 2005 Budget – Part 1B - Page 7 of 41
General Obligation Bond (Also See Revenue                 Line-Item Budget – A format of budgeting that
Bond and Special Assessment Bond) – A                     organizes costs by type of expenditure such as
financial instrument giving borrowing power to a          supplies, equipment, maintenance or salaries,
municipality, based upon pledging of taxing               etc.
power to retire debt and pay interest.
                                                          N/A – The information is “not available” or “not
General Obligation Bond Fund – A fund                     applicable.”
established to account for the proceeds from
bond sales and other revenues properly                    Non-Tax Revenue – All revenue coming from
allocated to these funds and the costs of                 non-tax sources including licenses and permits,
projects financed by them. Costs for public               intergovernmental revenue, charges for
improvements are recovered from general                   services, fines and forfeits and various other
revenues.                                                 miscellaneous revenue.

Grant – A contribution of assets by one                   Operating Budget – (See “Budget, Operating”)
governmental unit or other organization to
another. Typically, these contributions are made          Operating Reserve Fund (See Capital
to local governments from the state and federal           Reserve Fund) - In accordance with Section
government. Grants are usually made for                   1508.1 of the PA Second Class Township Code,
specific purposes.                                        the Board of Supervisors may create and
                                                          maintain a separate operating reserve fund in
Highway Aid Fund – As provided by law, this               order to minimize future revenue shortfalls and
fund is created to account for the receipt and            deficits; provide greater continuity and
use of state liquid fuels funds and is subject to         predictability in funding vital government
the regulations of the PA Department of                   services, minimize the need to increase taxes to
Transportation.                                           balance the budget in times of fiscal distress,
                                                          provide the capacity to undertake long-range
Hydrant Fund – A fund established under the               financial planning and develop fiscal resources
requirements of the Second Class Township                 to meet long-term needs. The Board may
Code for the purpose of funding leased fire               appropriate monies from the Township general
hydrants in West Hanover Township serving                 fund to be paid to the operating reserve fund,
specific properties. The Hydrant Fund is a                but no appropriations shall be made to the
special revenue fund. All taxable real estate with        operating reserve fund if the effect would cause
780 feet of an installed public fire hydrant in the       the fund to exceed 5% of the estimated general
Township is taxed at a specified rate with the            fund revenues in the current fiscal year. The
proceeds of these taxes being accounted for in            Board of Supervisors may at any time by
the Hydrant Fund. (Also see Special Revenue               resolution make appropriations from the
Fund, Fire Tax Fund)                                      operating reserve fund for (1) emergencies
                                                          involving health, safety and welfare or the
Interfund Transactions – Payments or                      Township residents; (2) counterbalancing
transfers from one administrative budget fund to          budget deficits from revenue shortfalls; or, with
another or from one trust fund to another, which          limitations, (3) for anticipated operating
result in the recording of a receipt and                  expenditures or expanding projects and
expenditure.                                              programs.

Intrafund Transactions – Financial                        Park Development Fund - A fund established
transactions that occur between activities within         to account for BP related recreation fees, grants,
the same fund. Intrafund transactions are                 private donations and sale of assets of park
sometimes called “budget transfers.”                      facilities. Proceeds from BP Fees, donations
                                                          and proceeds from the sale of assets are
License and Permit Fees – The charges                     received and properly allocated as needed to
related to regulatory activities and privileges           recreational projects. (Also See FILO Park Land
granted by the Township in connection with                and Recreation Fund)
Township regulations.




                                             West Hanover Township 2005 Budget – Part 1B - Page 8 of 41
Planning – The management function of                      Revenue Bonds (Also See General
preparing a set of decisions for action in the             Obligation Bond) – A borrowing tool with higher
future.                                                    interest rates than general obligation bonds, but
                                                           does not need voter approval. Repayment of
Policy – A definite course of action adopted               the bonds is guaranteed by revenue generated
after a review of information, and directed at the         by the project and not municipal taxing power.
realization of goals.
                                                           Revolving Fund – A special purpose fund
Priority – A value that ranks goals and                    established to finance a continuing cycle of
objectives in order of importance relative to one          operations or public improvements. General
another.                                                   obligation bonds, repayable from general
                                                           revenues, as well as assessed taxes, may be
Procedure – A method used in carrying out a                used as sources for establishing such a fund.
policy or plan of action.
                                                           Service Level – The extent of scope of the
Program – Collections of work-related activities           Township’s service to be provided in a given
initiated to accomplish a desired end.                     budget year. Whenever, possible, service levels
                                                           should be stated in precise units of measure.
Public Investment Plan (aka Capital
Improvement Program) – A plan for capital                  Sinking Fund – A fund established to account
expenditure to be incurred each year over a                for the accumulation of money providing for the
fixed period of future years to meet capital               retirement of bonds and payments of interest.
needs arising from the long-term work program.
It sets forth each project and specifies the full          Special Assessment Bond (Also See General
resources estimated to be available to finance             Obligation Bond) – Similar to a general
the projected expenditures.                                obligation bond, however, the cost of public
                                                           improvement provided by the bond proceeds are
Purchase Order (PO) – A document issued to                 assessed against owners of properties benefited
authorize a vendor or vendors to deliver                   by the public improvements.
specified merchandise or render a specified
service for a stated or estimated price.                   Special Revenue Fund – A fund established to
Outstanding purchase orders are called                     account for revenues specifically raised for a
encumbrances.                                              particular purpose. A special fund is usually
                                                           created for each purpose (fire tax fund, library
Reserves – An account used to indicate the                 tax fund, etc.)
portion of fund equity that is legally restricted for
a specific purpose or not available for                    Street Light Fund – A fund established under
appropriation and subsequent spending.                     the requirements of the Second Class Township
                                                           Code for the purpose of funding street lights for
Reserve for Contingencies – A budgetary                    properties served by public street lights in West
reserve set-aside for emergencies or unforeseen            Hanover Township. The Street Light Fund is a
expenditures not otherwise budgeted for.                   special revenue fund. The linear foot frontage of
                                                           all lots on a street served by public street lights
Resolution – A decision, opinion or directive of           is taxed at a specified rates (built or vacant) with
a municipality expressed in a formally drafted             the proceeds of these taxes being accounted for
document but not having the force or effect of             in the Street Light Fund. (Also see Special
law.                                                       Revenue Fund, Fire Tax Fund)

Revenue – Additions to the Township’s financial            Submitted Budget – The proposed budget that
assets (such as taxes and grants) that do not in           has been approved by the Township Manager
themselves increase the Township’s liabilities or          and forwarded to the Board of Supervisors for
cancel out a previous expenditure. Canceling               their approval. The Board of Supervisors must
liabilities may also create revenue, provided              act upon the submitted budget within prescribed
there is no corresponding decrease in assets or            guidelines and limitations according to statute.
increase in other liabilities.




                                              West Hanover Township 2005 Budget – Part 1B - Page 9 of 41
Supplemental Appropriations – Appropriations
made by the City Council after an initial
appropriation to cover expenditures beyond
original estimates.

Tax Rate (millage) – The amount of tax levy per
$1,000 in value of the tax base. In 2003, the
Township tax rate for real estate was 1.1857
mills (.0011857).

Temporary Fund – A fund created to
accommodate a specific need that may arise. A
temporary fund must include a system for
complete accountability and be closed promptly
upon completion of its purpose. Remaining
assets should be distributed in accordance with
the intentions of the Board of Supervisors as set
fourth the time the fund was created.

Unit Cost – The cost required to produce a
specific product or unit of service. For example,
the cost of providing 1000 feet of asphalt overlay
or the cost to sweep one mile of street.

Utility Fund – A fund created to account for the
financial transactions of utility services rendered
to the general public financed by specific user
charges (water fund, electric fund, sewer fund,
etc.).




                                           West Hanover Township 2005 Budget – Part 1B - Page 10 of 41
    G. Socio-Economic Data
       Summary 1990 & 2000
                                                      1990 Census Data
The following statistics and are from the 2000
and 1990 decennial United States census.              Population                         6,125
These figures provide a summary of West
Hanover Township’s basic population, housing          Male Population
and economic data. In April 2000, the US                                                 3,097
Census Bureau conducted the decennial                 Female Population                  3,028
census. As new data becomes available from
Census 2000, this section will be revised to          Median Age                            36.7
reflect the most current census data for the
Township.                                             Population Under 18                   24.5%

2000 Census Data                                      Population Over 65                    10.2%

Population                             6,505          Race – White                       6,028
(6% increase from 1990)                                      Black                          45
                                                             Asian/Pacific                  37
Male Population                                              American Indian                 6
                                       3,233                 Other Race                      9
Female Population                      3,272                 Hispanic Origin                41

Median Age                                42.0        Total Households                   2,200

Population Under 18                      22.5%        Family Households
                                                      (Married, Male/Female Households) 1,601
Population Over 65                       15.1%
                                                      Non-Family Households               399
Race – White                           6,332          Non-Family 65 Years and Older       123
       Black                              75
       Asian/Pacific                      65          Total Housing Units                2,250
       American Indian                     2
       Other Race                          7          Vacant Housing Units                   0.4%
       Hispanic Origin                    35
                                                      Occupied Housing Units             2,200
Total Households                        2,502
                                                      Owner Occupied Housing Units          90.2%
Family Households
(Married, Male/Female Households)       1,944         Renter Occupied Housing Units          9.8%

Non-Family Households                                 Median Rent                        $338
                                         558
Non-Family 65 Years and Older            208          Median House Value               $85,500

Total Housing Units                    2,584          Dwelling Unit Types
                                                              Single Family Detached     2,039
Vacant Housing Units                       3.2%               Single Family Attached        28
                                                              2 to 4 Units                  55
Occupied Housing Units                 2,502                  5 to 9 Units                  11
                                                              Manufactured Homes           117
Owner Occupied Housing Units             91.0%
                                                      Homes Built Prior to 1950             16.0%
Renter Occupied Housing Units              9.0%
                                                      Homes Built from 1950 to 1980         68.5%




                                        West Hanover Township 2005 Budget – Part 1B - Page 11 of 41
1990 Census Data (Continued)

Homes Built from 1980 to 1990              15.5%

Median Household Income                $42,194

Median Family Income                   $45,187

Median Non-Family Income               $23,958

Per capita income                      $16,028

Persons for whom
poverty status was determined            6,108

Persons below poverty                     241

Families below poverty                     40

Urban Population                          423

Rural Population                         5,702
       Farm Population                      40

Percent of Population High School
Graduate or Higher                         83.4%

Percent of Population with Bachelors
Degree or Higher                           19.3%

Labor Force (16 years old and over)      4,808

Unemployed                                  1.6%

Workers Commuting to Work                3,463
       Drive Alone                         84.7%
       Carpool                             10.1%
       Public Transportation                0.8%
       Other Means                          0.5%
       Walk or Work at Home                 3.8%

Average Travel Time to Work              21.9 min




                                          West Hanover Township 2005 Budget – Part 1B - Page 12 of 41
    H. Real Estate Tax Millage Trends
The following table presents the real estate tax
millage rates for the County and Township from
1990 to 2005. The tax rate for the Township is
for real estate and fire protection. West Hanover

Township also charges special assessments for
fire hydrants, and street lighting. The source of
this data is from the Dauphin County Tax
Assessment Office.


Tax Millage Rates
     YEAR             DAUPHIN           DAUPHIN           WEST HANOVER   CENTRAL           TOTAL
                      COUNTY            COUNTY              TOWNSHIP     DAUPHIN           MILLS
                                        LIBRARY                          SCHOOL
                                        SYSTEM                           DISTRICT



     1990                   5.646                   0.3           2.33          13.0          21.276

     1991                   5.646                   0.3           2.41         15.72          24.076

     1992                   5.646                   0.3           2.41         15.72          24.076

     1993                   6.746                   0.3           2.41         16.03          25.486

     1994                   6.746                   0.3           2.41         16.73          26.186

     1995                   6.746                   0.3           2.41         16.73          26.186

     1996                   6.746                   0.3           2.41         16.73          26.186

     1997                   8.096               0.45              2.41         16.73          27.686

     1998                   8.096               0.45              2.41         16.73          27.686

     1999                   8.096               0.45              2.41         17.73          28.686

     2000                   9.346               0.45              2.41         17.73          29.936

     2001                   9.346               0.45              2.16         17.73          29.690

    2002 *                  5.835              0.233            1.1228         10.69          17.881

     2003                   4.835              0.233            1.1857         11.42          17.676

     2004                   5.778               0.35            1.1857         11.88          19.194

     2005

Source: Dauphin County Tax Assessment Office
(* = County RE Reassessment)




                                          West Hanover Township 2005 Budget – Part 1B - Page 13 of 41
    I. Basis of Accounting/Fund
       Accounting                                      General Fund – The general fund is the
                                                       operating fund of the Township. It is used to
Each Township fund (e.g. General, Street               account for all resources except those required
Lighting, Hydrant, Highway Aid, Fire Tax, Parks        to be accounted for in another fund (See Section
and Recreation, FILO Park and Recreation,              F – Budget Definitions).
Capital Reserve, Operating Reserve) utilizes the
cash basis of accounting. Under this method,           Special Revenue Fund – Special revenue funds
certain revenue and the related assets are             are used to account for the proceeds of specific
recognized when they are received rather than          revenue sources (other than special
when earned, and certain expenditures are              assessments or major capital projects) that are
recognized with paid rather than when the              legally restricted to expenditures for specified
payment obligation is incurred.                        purposes). See also Section F – Budget
                                                       Definitions.
The Township accounts are organized on the
basis of funds and account groups, each of             Enterprise Funds – Enterprise funds are used to
which is considered to be a separate accounting        account for operations that are financed and
entity. The operations of each fund are                operated in a manner similar to private business
accounted for by providing a separate set of           enterprises – where the intent of the governing
self-balancing accounts that are comprised of          body is that the costs of providing goods or
each fund’s assets, liabilities, fund equity,          services to the general public on a continuing
revenues and expenditures. Government                  basis be financed or recovered primarily through
resources are allocated to and from individual         user charges.
funds based upon the purposes for which they
are established and spent and the means by             Trust and Agency Funds – Trust or agency
which spending activities are controlled. The          funds are used to account for assets held by the
various funds are grouped in the annual financial      Township in a trustee capacity or as an agent for
statements into four generic fund types and            individuals, other governments and/or other
three broad fund categories as follows:                funds.




                                         West Hanover Township 2005 Budget – Part 1B - Page 14 of 41
    J. Debt Ratio for General Long Term Debt
The indicates the levels of general long term debt from 1995 to 2003 over the Township’s actual revenues
collected for the same period and compares these following chart and table provide historical data on the
Township’s gross revenues for 1995 to 2003. The total revenue figures include General Obligation Bond
proceeds in 1995 for $698,351 and in 1999 for $1,000,000. In general, the Township has experienced
gradual and steady increased in total revenues used to serve the community’s needs and a lowering of its
general long term debt obligations.


                        Debt Ratio for General Long Term Debt
                             (Revenue/Outstanding Debt)
                                     1995 to 2003

                         Ratio = Rev./ Debt
              0.70


              0.60


              0.50


              0.40


              0.30


              0.20


              0.10


              0.00
                        1995   1996   1997    1998   1999   2000   2001   2002   2003   2004   2005   2006   2007   2008   2009   2010

               Rat io   0.59   0.59   0.31    0.15   0.47   0.52   0.38   0.37   0.25

                                                                            Years




                                                     West Hanover Township 2005 Budget – Part 1B - Page 15 of 41
    K. General Long Term Debt Position
The following table and chart presents data for the total general long-term debt of the Township since
1995 and projects a debt position beyond for where data was available in the most recent audit report
data. Sources of Long-Term Debt includes notes from (1) Dauphin County General Authority issued in
1987 for $760,000; (2) 1993 Note for $920,000 for the West Hanover Township Water and Sewer
Authority; and (3) 1999 Emmaus General Authority 10 year note for road improvement projects and
equipment in the Township. More detailed information about Township borrowing is available in the
annual audit report or formal documentation establishing the debt.


Township Debt Position (Past and Future Estimate)
    FISCAL        ESTIMATED TOTAL         LONG TERM DEBT             TOTAL              REQUIRED
     YEAR              DEBT              PRINCIPLE PAYMENT     INTEREST PAYMENT          ANNUAL
                  (Rounded Figures)                                                   APPROPRIATION


                           $1, 149,000
     1995                                           $225,565                $25,475            $251,040
                             $793,000
     1996                                           $355,577                $32,100            $387,677
                             $441,000
     1997                                           $362,853                $43,495            $406,348
                             $220,000
     1998                                           $221,005                $21,177            $242,182
                             $150,000
     1999                                            $70,000                $10,803             $80,803
                            $1,314,000
     2000                                           $115,000                 $6,225            $121,225

     2001                  $1,272,330               $155,000                $40,216            $195,216

     2002                  $1,080,264                $85,000                $33,683            $118,683

     2003                    $961,581                $90,000                $30,100            $120,100

     2004                    $841,481                $95,000                $26,316            $121,316

     2005                    $720,165               $100,000                $22,333            $122,333

     2006                    $597,832               $100,000                $18,333            $118,333

     2007                    $479,499               $105,000                $14,150            $119,150

     2008                    $360,349               $110,000                 $9,766            $119,766

     2009                    $240,583               $115,000                 $5,183            $120,183

     2010                    $120,400               $120,000                   $400            $120,400

     2011                          $0                    $0                      $0                  $0

     2012                          $0                     $0                     $0                  $0

     2013                          $0                    $0                      $0                  $0

     2014                          $0                    $0                      $0                  $0

     2015                          $0                    $0                      $0                  $0

     2016                          $0                    $0                      $0                  $0

     2017                          $0                    $0                      $0                  $0




                                         West Hanover Township 2005 Budget – Part 1B - Page 16 of 41
                             General Long Term Debt Position
                                       1995 to 2010

                1.40
$ Dollars
(In Millions)

                1.20



                1.00



                0.80


                0.60



                0.40



                0.20



                0.00
                          1995   1996   1997   1998   1999   2000   2001   2002   2003   2004   2005   2006   2007   2008   2009   2010

            Tot al Debt   1.15   0.79   0.44   0.22   0.15   1.30   1.27   1.08   0.96   0.84   0.72   0.60   0.48   0.36   0.24   0.12

                                                                            Years




                                                  West Hanover Township 2005 Budget – Part 1B - Page 17 of 41
    L. Short Term Leases
The following table and chart outlines data for the total short term lease payments (4years or less) for
capital equipment at the Township from 1995 and in future years. In 2000, the Township replaced Dump
Truck #2 and entered into an agreement for the vehicle. In 2002, the Township purchased a paver and
roller through a lease purchase. More detailed information about Township lease payment schedules is
available in the annual audit report or formal documentation establishing the lease. In 2002 and 2004,
the Township Board of Supervisors approved the purchase of several new vehicles for the Administration,
Recreation and Codes and Zoning/Planning departments, and the Public Works department. These
lease costs are consolidated into the chart below.


Short Term Lease Payments for Capital Equipment (Past and Future Estimate)

  FISCAL     Truck #2     Copier      Paver/        2 Ford     Truck #8    Truck #3                  TOTAL
   YEAR                               Roller       Escapes                                          LEASES
                                      Equip.


   1995

   1996

   1997                                                                                               $11,469

   1998                                                                                               $29,398

   1999                                                                                               $29,398

   2000       22,507.40                                                                             $40,437.40

   2001       15,072.54   2,016.24                                                                  $17,088.78

   2002       15,072.54   3,024.36   25,617.78     11,379.66                                        $40,689.82

   2003       15,072.54   3,024.36   25,617.78     11,379.66                                          $55,274

   2004                   3,024.36   25,617.78     11,379.66   21,609.09   12,509.08                $74.139.97

   2005                   1,008.12   25,617.78     11,379.66   21,609.09   12.509.08                $72,123.73

   2006                                                        21,609.09   12.509.08                $34,118.17

   2007                                                        21,609.09   12.509.01                $34,118.17

   2008

   2009

   2010



 Source: West Hanover Township Annual Audits 1995 to 2003




                                                 West Hanover Township 2005 Budget – Part 1B - Page 18 of 41
                   Short Term Lease Position
                          1995 to 2010
             $ Dollars
$80,000.00


$70,000.00


$60,000.00


$50,000.00


$40,000.00


$30,000.00


$20,000.00


$10,000.00


     $0.00

             1997        1999   2001      2003       2005     2007     2009
                                             Years




                            West Hanover Township 2005 Budget – Part 1B - Page 19 of 41
    M. Financial Trend Charts

TOTAL TOWNSHIP OPERATING REVENUES
The following chart and table provide historical data on the Township’s gross operating revenues for 1995
to 2003. The total operating revenue figure includes General Obligation Bond proceeds in 1995 for
$698,351 and in 1999 for $1,000,000. Without a special account or fund for these special projects, these
bonds were attributed to the General Fund. In general, the Township has experienced a gradual
increased in various operating revenues used to serve the community’s needs.

 DATA                     1995             1996           1997              1998            1999              2000           2001           2002           2003
 Total Revenues         $1.939          $1.343          $1.442           $1.509          $2.610        $2.060          $2.450         $2.530          $2.960
 – All Sources
 (in $ Millions)

 Source of Data: Township Annual Financial Statements




                                                           Total Revenues
                                                            1995 to 2003

                         3.50
        $ Dollars
        (In Millions)

                         3.00


                         2.50


                         2.00


                         1.50


                         1.00


                         0.50


                         0.00
                                 1995     1996   1997    1998    1999    2000     2001   2002   2003   2004    2005   2006    2007   2008   2009    2010
                   To tal Rev.   1.94     1.34   1.44    1.51     2.61    2.06    2.45   2.53   2.96   0.00    0.00   0.00    0.00   0.00    0.00   0.00

                                                                                          Years




                                                                West Hanover Township 2005 Budget – Part 1B - Page 20 of 41
Account 301110 - REAL ESTATE PROPERTY TAX REVENUE
The following chart and table provide historical data on the Township’s real estate property tax revenue
from 1995 to 2003. The total real estate property tax revenue figures are comprised of current taxes,
prior year taxes, and delinquent taxes collected under Act 511. In general, the Township has
experienced positive and negative variation in real estate tax collection. However the general trend is a
positive trend that will likely continue to increase with level of new taxable residential and non-residential
development locating in West Hanover Township


 DATA ITEM           1995            1996             1997                1998            1999             2000              2001            2002               2003
 Total RE Taxes     $321,786      $336,255          $323,621          $343,944         $335,902           $375,126         $353,616        $376,367         $421,408
 – All Sources


 Percent                          4.5%              -3.75%            6.28%            -2.3%              11.7%            -5.73%          6.4%             11.2%
 Change


 Source of Data: Township Annual Financial Statements




                                           Real Estate Tax Revenue
                                                 1995 to 2003
                                 $ Dollars
                  $450,000.00


                  $400,000.00


                  $350,000.00


                  $300,000.00

                  $250,000.00


                  $200,000.00


                  $150,000.00


                  $100,000.00


                   $50,000.00


                        $0.00
                                   1995    1996    1997    1998    1999    2000    2001    2002    2003    2004     2005   2006   2007   2008     2009   2010
                        RE Rev. $ 321,78 $ 336,2 $ 323,6 $ 343,9 $ 335,9 $ 375,12 $ 353,61$ 376,3 $ 421,40 $ 0.00   $ 0.00 $ 0.00 $ 0.00 $ 0.00   $ 0.00 $ 0.00

                                                                                             Years




                                                           West Hanover Township 2005 Budget – Part 1B - Page 21 of 41
Account 31051 and 31052 – OCCUPATIONAL PRIVILEGE TAXE
The occupational privilege tax (OPT) is levied on the privilege of engaging in an occupation within West
Hanover Township. The tax is authorized by the Local Tax Enabling Act for municipalities and school
districts at the maximum rate of $10.00 per year. With a growing employment base in recent years, the
occupational privilege tax has experienced gradual increased from 1995 to 2003 and will likely continue to
increases in new businesses and employees locating in West Hanover Township.


 DATA ITEM           1995              1996                1997              1998             1999               2000               2001              2002                2003
 Total               $13,329           $13,512             $13,508           $14,105          $17,201            $19,989            $18,853           $26,045             $35,463
 Occupation
 Privilege axes


 Percent                                   1.3%            -0.03%               4.4%             21.9%             16.2%                 -5.8%             38.2%            36.2%
 Change

 Source of Data: Township Annual Financial Statements




                            Occupational Privilege Tax Revenue
                                      1995 to 2003
                                  $ Dollars
                  $40,000.00


                  $35,000.00


                  $30,000.00


                  $25,000.00


                  $20,000.00


                  $15,000.00


                  $10,000.00


                   $5,000.00


                       $0.00
                                   1995     1996    1997     1998     1999    2000    2001     2002    2003     2004     2005     2006    2007    2008      2009   2010
                      OP T R ev. $ 13,329 $ 13,512.$ 13,508 $ 14,105.$ 17,201.$ 19,989 $ 18,853 $ 26,04 $ 35,46 $ 0.00   $ 0.00   $ 0.00 $ 0.00   $ 0.00    $ 0.00 $ 0.00

                                                                                                Years




                                                               West Hanover Township 2005 Budget – Part 1B - Page 22 of 41
Account 31010, 31021 and 31022 – LOCAL ENABLING TAXES
West Hanover Township levies two local enabling taxes that are: (1) Realty Transfer Tax and the (2)
Earned Income Tax. The realty transfer tax is on real estate transaction where there is a real transfer of
beneficial interest. If a local school district and municipality levy the realty transfer tax, both entities must
share the 1% maximum tax. The earned income tax is levied on wages, salaries, commissions, net
profits or other compensation of persons subject to the taxing jurisdiction of Township. Where both the
Township and the school district levy the earned income tax the 1% must be shared 50/50 unless
otherwise agreed to between the two entities. The following chart and table provide historical data on the
Township’s local enabling taxes from 1995 to 2003. With growing incomes and real estate activity, the
Township is experiencing gradual increased in enabling taxes.

 DATA               1995            1996              1997             1998             1999                  2000          2001            2002              2003
 ITEM
 Local Enabling
 Tax Revenues        $601,434        $579,665          $622,385         $626,171            $701,518          $735,647       $746,795         $935,993     $1,136,196
 – All Sources
 Percent
 Change
                                       -3.6%             7.4%               0.6%            12.0%               4.9%           1.5%           25.3%             21.39%

 Source of Data: Township Annual Financial Statements



                                 Local Enabling Taxes
                          (Earned Income and RE Transfer Tax)
                                      1995 to 2003
                                     $ Dollars
                  $1,200,000.00



                  $1,000,000.00



                   $800,000.00



                   $600,000.00



                   $400,000.00



                   $200,000.00



                           $0.00
                                       1995    1996   1997    1998   1999    2000    2001     2002     2003   2004   2005   2006   2007   2008    2009   2010
                     Enabling Taxes $ 601,4 $ 579,6 $ 622,3 $ 626,1 $ 701,51 $ 735,6 $ 746,7 $ 935,9 $ 1,136,1 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00

                                                                                               Years




                                                             West Hanover Township 2005 Budget – Part 1B - Page 23 of 41
Account 32161 and 32180 – BUSINESS LICENSES AND PERMITS
West Hanover Township collects business licenses and permits for transient retailers. This revenue
stream also included the Cable Television Franchise fees. The following chart and table provide historical
data on the Township’s business license and permits from 1995 to 2003. In general, the Township has
experienced gradually expanding revenue in this area in real dollars.

 DATA ITEM           1995             1996             1997                1998           1999             2000             2001             2002                2003
 Total Business
 License and         $27,120          $27,884          $31,575          $33,259           $37,453         $43,349          $32,938           $52,378             $62,743
 Permits

 Percent
 Change
                                            2.8%           13.2%            4.5%            12.6%            15.7%           -24.0%               59.0%            19.8%

 Source of Data: Township Annual Financial Statements




                                               Business Licenses Tax
                                               (Cable Franchise Tax)
                                                    1995 to 2003
                                      $ Dollars
                  $70,000.00


                  $60,000.00


                  $50,000.00


                  $40,000.00


                  $30,000.00


                  $20,000.00


                  $10,000.00


                         $0.00
                                     1995    1996   1997    1998    1999    2000   2001    2002    2003   2004    2005    2006   2007    2008      2009   2010
                  B us License Tax $ 27,120 $ 27,88 $ 31,575 $ 33,25 $ 37,45 $ 43,34 $ 32,93 $ 52,37 $ 62,74 $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00    $ 0.00 $ 0.00

                                                                                            Years




                                                            West Hanover Township 2005 Budget – Part 1B - Page 24 of 41
Account 34100 – INTEREST EARNINGS
The following chart and table provide historical data on the Township’s interest earnings from invested
funds, escrows, obligation bond proceeds and other sources from 1995 to 2003.


 DATA ITEM           1995             1996              1997                1998             1999            2000              2001            2002               2003
 Total Interest      $49,457          $40,844           $26,201             $17,492          $20,422         $55,443           $94,707         $10,963              $8,937
 Earnings
 Percent
 Change
                                       -17.4%            -35.8%             -33.2%-           16.7%           171.5%             70.8%          -88.4%              -18.5%

 Source of Data: Township Annual Financial Statements




                                                            Interest Income
                                                              1995 to 2003

                                 $ Dollars
                  $100,000.00

                   $90,000.00

                   $80,000.00

                   $70,000.00

                   $60,000.00

                   $50,000.00

                   $40,000.00

                   $30,000.00

                   $20,000.00

                   $10,000.00

                        $0.00
                                    1995     1996    1997    1998    1999    2000     2001   2002    2003    2004     2005   2006   2007   2008     2009   2010
                      Interet Rev. $ 49,45 $ 40,84 $ 26,201$ 17,492 $ 20,42 $ 55,44 $ 94,70 $ 10,963$ 8,937. $ 0.00   $ 0.00 $ 0.00 $ 0.00 $ 0.00   $ 0.00 $ 0.00

                                                                                              Years




                                                             West Hanover Township 2005 Budget – Part 1B - Page 25 of 41
Account 35501, 35504, 35505 and 35507 – STATE SHARED REVENUE AND
ENTITLEMENTS
The following chart and table provide historical data on the Township’s State Shared and Entitlement
revenue from 1995 to 2003. The total revenue figures are generated from four areas. These are: (1) the
Public Utility Realty Tax (PURTA); (2) Alcoholic Beverage Sale Taxes; (3) Foreign Fire Insurance
Fireman’s Relief; and (4) PA Municipal State Aid. In general, the Township has experienced a generally
declining revenue trend in these funding sources.


 DATA ITEM          1995              1996             1997                1998             1999            2000              2001            2002               2003
 State Shared
 Revenue and        $61,835          $66,057           $66,277             $70,331          $65,774         $91,165           $93,358         $38,437            $82,621
 Entitlements

 Percent
 Change
                                           6.8%            0.3%              6.1%             -6.5%           38.6%                2.4%        -58.8%              114.9%

 Source of Data: Township Annual Financial Statements




                           State Shared Revenue - Entitlements
                                (Highway Aid Not Included)
                                       1995 to 2003
                                 $ Dollars
                $100,000.00

                 $90,000.00

                 $80,000.00

                 $70,000.00

                 $60,000.00

                 $50,000.00

                 $40,000.00

                 $30,000.00

                 $20,000.00

                 $10,000.00

                        $0.00
                                    1995    1996    1997    1998    1999    2000     2001   2002    2003    2004     2005   2006    2007   2008    2009   2010
                     Shared Rev. $ 61,835 $ 66,05 $ 66,27 $ 70,331$ 65,77 $ 91,165. $ 93,35 $ 52,37 $ 38,43 $ 0.00   $ 0.00 $ 0.00 $ 0.00 $ 0.00   $ 0.00 $ 0.00

                                                                                              Years




                                                            West Hanover Township 2005 Budget – Part 1B - Page 26 of 41
Account 350010 and 36100 – CHARGES FOR SERVICES
The following chart and table provide historical data on the Township’s charges for services from 1995 to
2003. The total charges for services revenue figures are comprised of engineering review and site
inspection fees; zoning and subdivision permits; hearing fees; publication and map sales. Past data also
included reimbursement from the West Hanover Township Water and Sewer Authority, but these costs
have been accounted for in Account 35010 – Intergovernmental Revenue.


 DATA ITEM          1995             1996              1997               1998             1999           2000              2001            2002                2003
 Total Charges      $29,248          $30,758          $32,702             $79,537      $135,211          $139,855         $201,665        $199,939         $379,453
 for Services
 Percent
 Change
                                           5.2%            6.3%           143.2%            70.0%             3.4%            44.2%              -0.9%           89.78%

 Source of Data: Township Annual Financial Statements




                                  Charges for Township Services
                                   (Planning, Zoning and Other)
                                           1995 to 2003
                                 $ Dollars
                 $400,000.00


                 $350,000.00


                 $300,000.00


                 $250,000.00


                 $200,000.00


                 $150,000.00


                 $100,000.00


                  $50,000.00


                        $0.00
                                    1995    1996    1997   1998    1999    2000     2001   2002   2003    2004     2005   2006   2007   2008      2009   2010
                    Twp Charges $ 29,24 $ 30,75 $ 32,70 $ 79,53 $ 135,21$ 139,85 $ 201,66$ 199,93 $ 379,4 $ 0.00   $ 0.00 $ 0.00 $ 0.00 $ 0.00   $ 0.00 $ 0.00

                                                                                            Years




                                                           West Hanover Township 2005 Budget – Part 1B - Page 27 of 41
Account 36200 – PROTECTIVE INSPECTION FEES
The following chart and table provide historical data on the Township’s protective inspection fees from
1995 to 2003. The total protective inspection fee revenue figures are comprised of all building related
inspection fees (building, electric, plumbing, and sewage). Account 36200 also includes zoning use and
occupancy permit fees, as well as road occupancy permit fees.


 DATA ITEM             1995              1996              1997                1998             1999             2000              2001            2002               2003
 Protective            $37,254           $34,567           $47,984             $74,853       $182,955           $147,033         $200,704        $166,454         $470,357
 Inspection Fees
 Percent
 Change
                                            -7.2%              38.7%            56.0%           144.4%            -19.6%             36.5%          -17.1%              182.5%

 Source of Data: Township Annual Financial Statements




                                            Protective Inspections
                                         (Building Code Enforcement)
                                                 1995 to 2003
                                    $ Dollars
                   $500,000.00

                   $450,000.00

                   $400,000.00

                   $350,000.00

                   $300,000.00

                   $250,000.00

                   $200,000.00

                   $150,000.00

                   $100,000.00

                    $50,000.00

                           $0.00
                                       1995     1996    1997    1998    1999    2000     2001    2002    2003    2004     2005   2006   2007   2008     2009   2010
                    P ro tective Insp. $ 37,25 $ 34,56 $ 47,98 $ 74,85 $ 182,95$ 147,03 $ 200,7 $ 166,46 $ 470,3 $ 0.00   $ 0.00 $ 0.00 $ 0.00 $ 0.00   $ 0.00 $ 0.00

                                                                                                  Years




                                                                West Hanover Township 2005 Budget – Part 1B - Page 28 of 41
Account 36700 – PARKS AND RECREATION
The following chart and table provide historical data on the Township’s park and recreation program
revenues from 1995 to 2003. The total park and recreation revenue figures are comprised of fees for
programs, ticket sales, park pavilion rental fees.


 DATA ITEM          1995              1996                1997             1998             1999              2000               2001              2002                2003
 Park and             $7,930              $6,144          $6,916              $582            $2,964            $4,360           $28,312           $40,748          48,357%
 Recreation
 Fees
 Percent
 Change
                                       -22.5%              12.7%           -91.6%            409.3%             47.1%             517.3%                43.9%            18.7%

 Source of Data: Township Annual Financial Statements




                                            Park and Recreation Fees
                                                  1995 to 2003

                                 $ Dollars
                $60,000.00



                $50,000.00



                $40,000.00



                $30,000.00



                $20,000.00



                $10,000.00



                      $0.00
                                   1995     1996   1997    1998     1999    2000    2001    2002     2003    2004     2005     2006   2007     2008      2009   2010
                     P ark Fees $ 7,930. $ 6,144. $ 6,916. $ 582.0 $ 2,694.$ 4,360. $ 28,312 $ 40,74 $ 48,35 $ 0.00   $ 0.00   $ 0.00 $ 0.00   $ 0.00    $ 0.00 $ 0.00

                                                                                              Years




                                                             West Hanover Township 2005 Budget – Part 1B - Page 29 of 41
TOTAL EXPENDITURES
The following table and chart provides historical data describing the Township’s total expenditures from
1995 to 2003. Other select expenditure accounts are also outlined below.


 DATA ITEM              1995               1996          1997             1998                1999            2000          2001            2002                2003

 Total                    $1.501           $1.542          $1.740          $1.590             $1.397          $1.880          $2.007         $2.140             $2.550
 Expenditures


 Percent                                     2.7%          12.8%               -8.6%          -12.1%          34.57%         23.88%              -6.6%          19.16%
 Change


 Source of Data: Township Annual Financial Statements




                                         Total Expenditures
                                (Not including Inter-fund Transfers)
                                            1995 to 2003

                                3.00
                $ Dollars
                (In Millions)

                                2.50



                                2.00



                                1.50



                                1.00



                                0.50



                                0.00
                                           1995   1996   1997    1998   1999    2000   2001    2002   2003    2004   2005   2006   2007   2008    2009   2010
                     To tal Expenditures   1.50   1.54   1.74    1.59   1.40    1.88   1.60    2.14    2.55   0.00   0.00   0.00   0.00   0.00    0.00   0.00

                                                                                                Years




                                                                West Hanover Township 2005 Budget – Part 1B - Page 30 of 41
Account 40000, 40400 and 40500 – ADMINISTRATION
The following chart and table provide historical data on the Township’s administrative expenses from
1995 to 2003. The administration expenditures referenced in this illustration include the combined
expenditures for the Board of Supervisors, Township Solicitor and the Township Administration offices.


  DATA              1995          1996          1997           1998          1999           2000          2001          2002           2003
  ITEM
  Admin
  Expenditures      265,864       220,829      $231,008      $219,045       $180,604      $195,692      $186,676       $233,433      $247,497


  Percent
  Change
                                   -16.9%           4.1%         -5.2%        -17.6%           8.3%         -4.6%           25%            6%

  Source of Data: Township Annual Financial Statements




                            Total Administration Expenditures
                                      (BOS, Admin, Solicitor)
                            $ Dollars     1995 to 2003
                 $300,000.00



                 $250,000.00



                 $200,000.00



                 $150,000.00



                 $100,000.00



                  $50,000.00



                       $0.00
                                1995   1996 1997    1998 1999    2000 2001    2002   2003 2004    2005 2006    2007 2008    2009 2010

                        Series1 $265,8 $220,8 $231,0 $219,0 $180,6 $195,6 $186,6 $233,4 $247,4 $9.00 $8.00 $7.00 $6.00 $5.00 $4.00 $3.00

                                                                                Years




                                                    West Hanover Township 2005 Budget – Part 1B - Page 31 of 41
Account 41000, 41300 and 42100 – CODE ENFORCEMENT
The following chart and table provide historical data of the Township’s Code Enforcement activities.
Code Enforcement as depicted below includes Police (Animal Control), general Code Enforcement and
Building Code, and Sewage Enforcement activities from 1995 to 2003. In general, the Township has
incurred increases in code enforcement expenditures due mainly to significant increased in residential
and non-residential development activity. The needed professionalizing of the Code office to enforce new
and varying ordinance requirements has continues to add to the increases in services provided to the
community.

 DATA ITEM           1995          1996           1997           1998              1999        2000           2001          2002         2003
 Code
 Enforcement         $24,694       $21,081        $19,577        $23,991           $24,608     $36,735       $54,404        $70,447      $82,476
 Expenditures

 Percent
 Change
                                    -14.6%            -7.0%          22.6%           2.6%       23.3%          48.1%          29.5%       17.1%

 Source of Data: Township Annual Financial Statements




                                    Total Code Enforcement Expenditures
                             (Police/Animal Control, SEO, Code Enforcement)
                          $ Dollars             1995 to 2010
            $90,000.00


            $80,000.00


            $70,000.00


            $60,000.00


            $50,000.00


            $40,000.00


            $30,000.00


            $20,000.00


            $10,000.00


                 $0.00
                          1995   1996   1997   1998   1999    2000   2001   2002   2003 2004   2005   2006   2007   2008   2009   2010

                  Series1 $24,69 $21,08 $19,57 $23,99 $24,60 $36,48 $54,16 $70,44 $82,47 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
                                                                             Years




                                                       West Hanover Township 2005 Budget – Part 1B - Page 32 of 41
Account 41400 – PLANNING AND ZONING
The following chart and table provide historical data of the Township’s Planning and Zoning Department
activities from 1995 to 2003. Similar to areas of code enforcement, the Township has incurred increases
in these expenditures due mainly to significant increased in residential and non-residential subdivision
and land development plans submitted for review and approval. In recent years, the Township has also
embarked on several planning studies, mapping initiatives and similar improvements to public
information. The trends reflect the professionalizing of the Planning and Zoning office and demands on
providing services to the growing community.


 DATA ITEM          1995          1996          1997          1998           1999          2000          2001          2002           2003
 Planning and
 Zoning             $69,591       $59,830       $63,070       $99,127      $141,645      $176,030       $219,347      $217,305      $239,782
 Expenditures

 Percent
 Change
                                   -14.0%          5.4%         57.2%         42.9%          24.3%         24.6%          -0.9%           10.3%

 Source of Data: Township Annual Financial Statements




                         Total Planning and Zoning Expenditures
                                       1995 to 2010
                               $ Dollars
                $300,000.00



                $250,000.00



                $200,000.00



                $150,000.00



                $100,000.00



                  $50,000.00



                       $0.00
                                1995   1996 1997   1998 1999    2000 2001    2002   2003 2004    2005 2006    2007 2008    2009 2010

                      OPT Rev. $69,59 $59,83 $63,07 $99,12 $141,6 $176,0 $219,3 $217,3 $239,7 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

                                                                               Years




                                                    West Hanover Township 2005 Budget – Part 1B - Page 33 of 41
Account 43000, 43200, 43300 and 43700 – PUBLIC WORKS
The following chart and table provide historical data of the Township’s Public Works Department
activities. The data trends depicted below include PW Department, Winter Maintenance, Traffic Control
and Repairs to Township Tools and Machinery from 1995 to 2003. A vigorous road maintenance and
improvement effort, expanded staffing and weather trends are reflected in growing PW expenditure
trends. The needed staffing increases to construct and maintain a growing road system and respond to
citizen needs will likely continue in to the future until Township’s overall growth rate moderates.

 DATA ITEM          1995           1996          1997          1998           1999          2000           2001          2002           2003

 Public Works
 Expenditures      $296,507      $304,468      $348,632       $337,745      $397,038       $370,041      $408,659       $552,306      $486,546


 Percent
 Change
                                       2.7%         14.5%         -3.1%         17.6%          -6.8%         10.4%          35.2%           -11.9%

 Source of Data: Township Annual Financial Statements




                    Total Public Works Department Expenditures
                (Dept. Traffic Signals, Winter Storm and Vehicle Maintenance)
                                                        1995 to 2010
                                  $ Dollars
                $600,000.00



                $500,000.00



                $400,000.00



                $300,000.00



                $200,000.00



                $100,000.00



                       $0.00
                                1995    1996 1997    1998 1999    2000 2001    2002   2003 2004    2005 2006    2007 2008    2009 2010

                  Enabling Taxes $296,5 $304,4 $348,6 $337,7 $397,0 $370,0 $408,6 $552,3 $486,5 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

                                                                                Years




                                                     West Hanover Township 2005 Budget – Part 1B - Page 34 of 41
Account 43600, 43800 and 43900 – PUBLIC WORKS – Road Construction and
Maintenance
The following chart and table provide historical data on the Township’s Public Works Construction
expenses from 1995 to 2003. The illustrations do not include data from the PENNDOT Highway Aid
Funds, but instead reflect only Township General fund dollars used for road paving, storm drainage, road
construction and road maintenance supplies and expenses.

 DATA ITEM           1995         1996             1997           1998           1999           2000        2001        2002             2003
 Public Works-
 Road Related        $80,370      $88,400          $80,678       $103,649       $135,476       $502,534     $26,279    $122,897          $74,699
 Expenditures

 Percent
 Change
                                      10.0%         -8.7%          28.5%          30.7%         270.9%       -94.8%      367.7%            -39.2%

 Source of Data: Township Annual Financial Statements




                        Public Works - Construction Expenditures
                 (Road Construction, Paving, Drainage, Road Maintenance, Etc.)
                                                           1995 to 2010
                                 $ Dollars
                  $600,000.00



                  $500,000.00



                  $400,000.00



                  $300,000.00



                  $200,000.00



                  $100,000.00



                        $0.00
                                  1      2     3       4     5       6      7      8       9    10     11   12   13    14    15     16

                        Series1 $80,37 $88,39 $80,67 $103,6 $135,4 $502,5 $26,27 $122,8 $74,69 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

                                                                                   Years




                                                      West Hanover Township 2005 Budget – Part 1B - Page 35 of 41
Account 45000, 45200 and 454000 – PARK AND RECREATION
The following chart and table provide historical data of the Township’s Park and Recreation Department
activities from 1995 to 2003. Over the past four years in particular, the Township’s park and recreation
program has taken on new life with a vibrant program for Township residents and a renewed commitment
to proactive park maintenance and upkeep. With a growing population base, the park and recreation
program has experience a wide range of interest from all age groups. The Township has also embarked
on several park planning studies, grants and funded new upgrades to facilities. The trends reflect the
increase in staffing of the department and the demands of providing recreational programs to the
community.

 DATA ITEM          1995           1996          1997           1998           1999           2000          2001           2002           2003
 Parks and
 Recreation         $77,035        $72,822       $79,181        $62,765        $72,228       $72,676       $111,003      $207,224       $197,048
 Expenditures

 Percent
 Change
                                     -5.5%           8.7%        -20.7%          15.1%           0.6%         52.7%          86.7%            -4.9%

 Source of Data: Township Annual Financial Statements




                          Total Park and Recreation Expenditures
                                       1995 to 2010

                               $ Dollars
                $250,000.00




                $200,000.00




                $150,000.00




                $100,000.00




                  $50,000.00




                       $0.00
                                1995   1996 1997     1998 1999    2000 2001     2002   2003 2004    2005 2006    2007 2008     2009 2010

                     Int eret Rev. $77,03 $72,82 $79,18 $62,76 $72,22 $72,67 $111,0 $207,2 $179,0 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

                                                                                 Years




                                                      West Hanover Township 2005 Budget – Part 1B - Page 36 of 41
EMPLOYEE BENEFIT COSTS

DATA              1995                 1996                    1997                 1998                 1999                    2000             2001              2002                  2003
ITEM
Total
Employee         $113,448           $155,277               $151,134              $175,705               $194,686                $178,685         $201,695         $218,135          $223,785
Benefits
Percent
Change
                                           36.8%                -2.7%                 16.3%                 10.8%                   -8.2%            12.9%               19.2%             2.6%

Source of Data: Township Annual Financial Statements




                                                     Employee Benefit Costs
                                                          1995 to 2003
                $ Dollars


              $250,000.00




              $200,000.00




              $150,000.00




              $100,000.00




                $50,000.00




                     $0.00
                                    1995      1996      1997      1998       1999     2000       2001      2002      2003        2004    2005    2006    2007    2008     2009    2010

                   Benef it Cost s $113,448. $155,277. $151,134.0 $175,705. $194,686. $178,685. $201,695. $218,135. $223,785.    $0.00   $0.00   $0.00   $0.00   $0.00    $0.00   $0.00

                                                                                                             Years




                                                                    West Hanover Township 2005 Budget – Part 1B - Page 37 of 41
REVENUES AND EXPENDITURES ADJUSTED TO CONSTANT DOLLARS
The following chart illustrates the Township’s total revenue and expenditure trends in constant inflationary
adjusted dollars. As a growing and developing community, the revenues are experiencing real increases
after adjustments for inflation as new residential and commercial development continues to develop in the
community, new residents and structures add to the tax base and provide additional revenues resources.
Real increases in revenue are necessary, due to the increases in the demand for community services,
which is reflected in real increases on the expenditures. These trends are important to monitor as the
Township progresses into the future.



                                                  Revenue and Expenditures
                                                     In Constant Dollars
                $ Dollars                                1995 to 2003
                (Millions)
                3.50


                3.00


                2.50


                2.00


                1.50


                1.00


                0.50


                0.00
                             1995   1996   1997        1998   1999           2000   2001   2002   2003   2004

               Tot al Rev.   1.94   1.30   1.41        1.49   2.56           1.99   2.38   2.49   2.89   0.00

               Tot al Exp.   1.50   1.50   1.70        1.57   1.37           1.81   1.56   2.11   2.49   0.00

                                                                     Years




                                                  West Hanover Township 2005 Budget – Part 1B - Page 38 of 41
    N. Previous Year Fund Histories

             1. General Fund – Financing Plan – Revenues, Budgeted and Actual

             2. General Fund – Service Delivery Plan – Expenditures, Budgeted and
                Actual

             3. Street Light Fund, Budgeted and Actual

             4. Hydrant Fund. Budgeted and Actual

             5. Fire Tax Fund, Budgeted and Actual

             6. Capital Reserve Fund, Budgeted and Actual

             7. Operating Reserve Fund, Budgeted and Actual

             8. Highway Aid Fund, Budgeted and Actual

             9. FILO Park Land/Recreation Fund, Budgeted and Actual

             10. Park Development Fund, Budgeted and Actual

             11. Special Fund - Exit 77 Project, Budgeted and Actual

Detailed information from this section is available at the Township Building. This information was not posted
online. Please call 652-4841 for more information.

Thank you.




                                            West Hanover Township 2005 Budget – Part 1B - Page 39 of 41
     O. Position Chart


     Township            1999   2000          2001        2002        2003         2004         2004
     Positions

Manager                          1              1           1           1            1             1


Secretary/Treasurer       1      ½              ½           1           1            1             1


Zoning and Codes          1      1              1                       1            1             1
Enforcement Officer


Code Enforcement/         ½      ½              1           1           1           1, ½         1, ½
Building Inspector


Park/ Recreation                 ½              1           1           1           1, ½         1, ½
Coordinator


Park/ Recreation                                            ½           ½            1             1
Maintenance


Park/ Recreation                             ½, ½, ½,    ½, ½, ½,    ½, ½, ½,     ½, ½, ½,     ½, ½, ½,
Summer Playground                             ½, ½        ½, ½       ½, ½, ½,     ½, ½, ½,     ½, ½, ½,
                                                                                     ½            ½


Administrative Asst 2     1      1              1           1           1            1             1


Administrative Asst.      1      1              1           1           1            1             1
Secretary/Receptionist


Road Master               1      1              1           1           1            1             1


Road Crew                 6      6              6           7          7, ½          8             8


Road Crew (PT)           ½, ½   ½, ½          ½, ½        ½, ½        ½, ½        ½, ½, ½      ½, ½, ½



Compost Center            ½      ½              ½           ½           ½            ½            ½
Attendant



Total Positions           13     14           14 ½        18 ½        20 ½          23           23

                                                                                FT – 17      FT – 17
                                                                                PT - 13      PT - 13

Note: A “½” employee
means the position is
“part-time” or weekend
only.




                                     West Hanover Township 2005 Budget – Part 1B - Page 40 of 41
West Hanover Township 2005 Budget – Part 1B - Page 41 of 41

								
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