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Middletown Township Finance Department

2010 Budget - Township of Middletown, Bucks County, Pennsylvania

Click the link below to download a copy of Township's 2010 Budget.

• 2010 Budget (67 pages; 289 KB)

First Quarter Report - 2010 Budget

• 2010 Budget First Quarter Report (3 pages; 188 KB)
• 2010 Budget First Quarter Report by Account (17 pages; 103 KB)

Second Quarter Report - 2010 Budget

• 2010 Budget Second Quarter Report (9 pages; 23 KB)
• 2010 Budget Second Quarter Report by Account (18 pages; 5.5 MB)

Comprehensive Annual Financial Report for Year Ending December 31, 2009

Click the link below to download the Township's Comprehensive Annual Financial Report for the year ending December, 2009. The Comprehensive Annual Financial Report (CAFR) contains a full set of audited financial statements. It also contains narratives and an overview and anlysis of the Township's financial activities.

• 2009 Comprehensive Annual Financial Report (115 pages; 4.6 MB)

Compliance Audit Reports of Middletown Township Pension Plans

Posted below are compliance audit reports of the Middletown Township Pension Plans for the period January 1, 2006 to December 31, 2008. Thes audits were conducted by the Commonwealth of Pennsylvania, Bureau of Municipal Pension Audits, under the direction of Jack Wagner, Auditor General.

• Middletown Township Police Pension Plan, Comprehensive Audit Report (11 pages; 354 KB)
• Middletown Township Nonuniformed Pension Plan, Comprehensive Audit Report (11 pages; 380 KB)

Emergency Municipal Services Tax now called Local Services Tax

As of January 1, 2008, the Emergency Municipal Services (EMS or EMST) Tax is changing to the Local Services Tax or LST. The amount of the tax is $52.00 annually. Persons earning less than $12,000 per year are not required to pay the tax.

All employers located within Middletown Township must withhold the Local Services Tax at the annual rate of $52 for all employees with annual gross income in excess of $12,000. The tax is to be withheld through payroll deductions on a prorated basis determined by the number of pay periods established by an employer for a calendar year. Employers are required to remit the tax collected on a quarterly basis to Berkheimer, the administrator assigned to collect this tax. Individuals who are self-employed and whose business or practice is in Middletown Township are also required to pay the $52 Local Services Tax.

The total Local Services Tax paid by an individual in a calendar year is limited to $52, regardless of the number of employers an individual works for during the year or the number of taxing districts in which an individual may work.

Anyone who has paid the tax, but whose annual income is less than $12,000 may request a refund by filing an Application for Refund Form with Berkheimer Tax Administrator, 50 N. Seventh Street, Bangor, PA 18013.

Visit the Berkheimer website at www.hab-inc.com for more information or for assistance on how to file. Tax forms are available for download by clicking the links below, or under "Download Tax Forms" on the Berkheimer website.

• Local Services Tax Exemption Certificate (1 page, 227 KB)
• Local Services Tax Application for Refund (1 page, 224 KB )

Click the links below for a list of Frequently Asked Questions on the Local Services Tax for individuals and employers:

• Local Services Tax Q & A's for Individuals
• Local Services Tax Q & A's for Employers

Taxation and Finance

Like most businesses, the Township works within a balanced budget based on projected revenues and expenses. Revenues come from several different sources including:

1. Real Estate and other taxes, including the Amusement, Mercantile, Per Capita, Occupation Privilege, Realty Transfer and Mechanical Devices
2. Construction Permit Fees
3. Grants
4. Bond Issues
5. Interest on Investments
6. Charges for Services
7. Interfund Transfers

Calendar of the Township's Annual Budget Preparation/Adoption

To determine how much money is allocated for each department and program, a budget cycle is followed on a yearly basis. This cycle is as follows:

• January 1 - The Township's fiscal year begins
• Month of January following a municipal election- Board of Supervisors may amend the already adopted budget on or before February 15.
• August 15- The Township's department directors begin the process of formulating their departmental requests for the upcoming fiscal year.
• October 1 - The Finance Director begins the task of assembling the various departmental budget requests into a preliminary budget.
• November 1 - The Township Manager and Chairman of the Board of Supervisors schedule public budget work sessions to review the proposed budget.
• November through December - The Board of Supervisors meets at public budget work session meetings to review the budget, discuss budget cuts, changes, and possible alternative funding sources, including tax increases, bond issues, etc.
• End of November 30 - The Board of Supervisors advertises the availability of the proposed budget to the public and allows public review.
• December 31 - The Board of Supervisors must adopt the final budget and necessary appropriations.
• January 1 - The new fiscal year begins

Township Accounts

The Township's accounts are organized on the basis of funds and account groups, each of which is considered a separate, self-balancing accounting entity. The category of Governmental Fund Types include:

1. General Fund
2. Special Revenue Fund
   1. Highway Aid
   2. Park and Recreation
   3. General Street Light
   4. Ambulance and Rescue Squad
   5. Fire Hydrant
   6. Fire Protection
   7. Road Machinery
3. Debt Service Fund
4. Capital Projects Fund
   1. Capital Reserve
   2. Contingency
   3. Curb/Road Revolving Loan
   4. Investment Fund
   5. Open Space
   6. 1995 Bond Issue
   7. 1997 Bond Issue
   8. 2000 Bond Issue
   9. 2006 Bond Issue

A second fund category, known as Proprietary Fund Types, include the enterprise funds. This money is used to account for operations that are financed and operated in a manner similar to private business, or where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, long-term debt obligation, management control, accountability, or other purposes. Funds in this category include:

1. Middletown Country Club
2. Styer Orchards Farm

The third category of funds are the Fiduciary Funds, including trust and agency funds. These are used to account for the assets held by the Township in a trustee or agent capacity for individuals, private organizations, other governments, and/or other funds. These funds include:

1. General Employee Pension
2. Police Pension
3. Fire Companies
4. Deferred Compensation
5. Post-Retirement Health Benefits
6. Township Escrow

Bill List

A bill list is prepared for each public meeting of the Board of Supervisors. The bill list is generated to indicate which vendors will be issued payments and the amounts paid during the current payment cycle. The public is invited to review the bill list, which is available in the Finance Department at the Municipal Center.

Finance Department

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2010, Middletown Township, Bucks County, Pennsylvania. All rights reserved.

Middletown Township
3 Municipal Way, Langhorne, PA 19047
Telephone: (215) 750-3800, Fax: (215) 750-3801

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