SALISBURY TOWNSHIP Lehigh County, Pennsylvania Board of Commissioners Meeting Regular Meeting Agenda September 27, :00 PM

Transcription

1 SALISBURY TOWNSHIP Lehigh County, Pennsylvania Board of Commissioners Meeting Regular Meeting Agenda September 27, :00 PM 1. Call to Order 2. Pledge of Allegiance 3. Notifications: All public sessions of the Salisbury Township Board of Commissioners regular meeting are electronically monitored (tape recorded) for the purpose of taking the Minutes. Public comment on agenda items will be entertained at the time the item is up for vote, non-agenda related public comments will be entertained after the agenda. Public Comment Period Policy Three (3) Minutes Rule 4. Financial Report August 2018 and Bills Payable period 9/8/2018-9/21/ Approval of the Minutes September 13, New Business A. ORDINANCES none B. RESOLUTIONS none C. MOTIONS 1. Motion to Certify the 2019 Minimum Municipal Obligation (MMO) for both Police and Non-Uniformed Pension Plans 2. Motion to Appoint Corporal from Promotional List 3. Motion to Hire Entry-Level Police Officers from Eligibility List 7. Courtesy of the Floor: (opportunity for public comment on non-agenda items) 8. Adjournment *Workshop to follow regular meeting *Executive Session

2 Salisbury Township BOC Financial Report-- August 2018 Page: Current Year Current YTD % of Prior Year PriorYTD % of General Fund Property Taxes Real Estate Tax - Current 2,470,000 2,382, % 2,200,000 2,126, % Real Estate Tax - Claims 30,000 39, % 30,000 18, % Real Estate Tax - Exceptions 3,000 2, % 3,000 1, % Total Property Taxes: 2,503,000 2,424, % 2,233,000 2,146, % Local Enabling Taxes Realty Transfer Tax 480, , % 420, , % Earned Income Tax 2,300,000 1,655, % 2,250,000 1,590, % Local Services Tax 520, , % 500, , % Total Local Enabling Taxes: 3,300,000 2,529, % 3,170,000 2,299, % Business Licenses & Permits Sign Permits 1,500 3, % 1, % Cable Franchise Fees 255, , % 249, , % Total Business Licenses & Permits: 256, , % 250, , % Non-Business Licenses & Permit Pole Permits Street-Opening Permits 2,000 4, % 2,000 7, % Curbing Permits % % Moving Permits 2,000 1, % % Solicitation Permit % % Total Non-Business Licenses & Permit: 4,200 5, % 2,400 8, % Fines Vehicle Code Violations 78,000 26, % 70,000 58, % Violation of Ordinances 25,000 11, % 25,000 11, % State Police Fines 7,500 4, % 6,000 4, % Total Fines: 110,500 43, % 101,000 74, % Interest Interest Income 9,000 12, % 5,000 4, % Lien Interest Income 9,000 13, % 8,000 7, % Total Interest: 18,000 25, % 13,000 11, % Rents & Royalties Verizon Lease Payments 29,479 21, % 28,800 21, % Magistrate Office Rent 31,137 23, % 30,500 22, % Franko Lease Payments 8,400 6, % Total Rents & Royalties: 69,016 51, % 59,300 44, % Federal Grants Bulletproof Vest Grant 1,800, , FEMA Grant Monies.00,00.00,

3 Salisbury Township BOC Financial Report--August 2018 Page: 2 Current Year Current YTD % of Prior Year PriorYTD % of Total Federal Grants: 1, , State Grants Police Dept Grants.00 10, Safe Streets Grant Seatbelt Program Grant 2, % 2,000 3, % Child Passenger Safety Grant 1, SO/Aggressive Driver Grant 4,000 1, % 4,000 2, % Recycling Grant 35, , Keystone Grant Main Street Initiatives Grant CDBG: Storm Sewer lmprov Proj Gaming Grant: Casino Corr Traf 118,343 46, % 51,300 46, % Regional lnit Grant: SALDO Upd Park Development Grant(s) 637,000 60, % 302, , % PA DEP Grant(s) Total State Grants: 797, , % 394, , % State-Shared Revenue Public Utility Tax 6, , Beverage License & Tavern Tax 5,000 2, % 5,000 3, % Foreign Casualty Insurance Tax 344, , Foreign Fire Insurance Tax 92, , Total State-Shared Revenue: 447,219 2, % 401,600 3, % In Lieu Of Taxes Payments in Lieu of Taxes 67,000 67, % 35,000 28, % Total In Lieu Of Taxes: 67,000 67, % 35,000 28, % Service Fees Fees for Svcs--DPW Fees for Svcs--Police Security 15,000 48, % 12,000 9, % Fees for Svcs--Police SRO 54,000 36, % 52, Fees for Svcs--Finance 15,000 2, % 1,500 1, % Total Service Fees: 84,000 86, % 65,700 10, % Review Fees Planning & SALDO Fees 3,000 5, % 3,000 2, % Zoning Appeals & Fees 12,000 7, % 10,000 11, % Building Code Appeal 1, ,500 1, % Legal Review Fees 10,000 9, % 10,000 6, % Engineering Review Fees 30,000 41, % 40,000 17, % Sale - Maps/Copies/Publication % 1, % Total Review Fees: 57,000 64, % 65,500 39, % Public Safety Fees Security Alarm Monitoring % 1, % Building Permits 60,000 44, % 60,000 45, % Mechanical Permits 15,000 7, % 20,000 11, % Electrical Permits 30,000 13, % 30,000 21, %

4 Salisbury Township BOC Financial Report-- August 2018 Page: 3 Current Year Current YTD % of Prior Year Prior YTD % of Plumbing Permits 20,000 9, % 20,000 10, % On-Site Sewage Permits 5,000 6, % 5, % Re-Inspection Fee 5, % 10,000 1, % PA State Fee - Permits Fire Inspection Fee 35,000 30, % 35,000 22, % Total Public Safety Fees: 170, , % 181, , % Snow Removal PennDOT/Snow Removal 1, ,700,00,00 Total Snow Removal: 1, , Sanitation Fees Solid Waste Collection Freon Decal Sales Recycling Container Sales.00.00, Recycling Proceeds PA Refuse Surcharge Scrap Metal Recycling 1,800 1, % 500 2, % Total Sanitation Fees: 1,800 1, % 500 2, % Membership Fees Ambulance Subscriptions 24,000 7, % 24,000 4, % Total Membership Fees: 24,000 7, % 24,000 4, % Recreational User Fees Fundraising Proceeds ,000 2, % ,500 Park/Pavilion Usage Fee 2,400 1, % 2,400 2, % Total Recreational User Fees: 2,400 1, % 5,400 4, % Miscellaneous Miscellaneous Revenue % % Misc Utility Revenue 12,000 12, % 10,000 7, % Utility Lien Fees.00 3,030, Utility Legal Fees.00 1,455, Utility Certification Fees.00 1, Forfeited/Returned Deposits Total Miscellaneous: 12,400 19, % 10,400 8, % Special Assessments Curbing Assessments , Total Special Assessments: Contributions Contributions 89,800 65, % 89,800 89, % Contributions--Police/K-9 Prog 1, ,000 1, % Total Contributions: 91,600 65, % 91,800 91, %

5 Salisbury Township BOC Financial Report-- August 2018 Page: 4 Current Year Current YTD % of Prior Year PriorYTD % of Asset Disposal Sale of Fixed Assets 4,000 7, %.00 3, Loss of Fixed Assets Total Asset Disposal: 4,000 7, %.00 3, lnterfund Transfers Transfer From Fire Fund , Transfer From Water Fund 135, , Transfer From Sewer Fund 135, , Tr fr Refuse & Recycling Fund 184, , Transfer From Developers Fund % Total lnterfund Transfers: 455, % 384,100 49, Prior Year Proceeds Note Proceeds Bond Proceeds , Premium on Bonds Sold Total Prior Year Proceeds: , Prior Year Exp Refund of Prior Year Expenses.00 1, , Refund of Unused Premiums 60,000 87, % 50, , % Total Prior Year Exp: 60,000 88, % 50, , % Prior Year Reserves Prior Year Reserves 404, , Total Prior Year Reserves: 404, , Legislative Commissioners 13,000 9, % 13,000 9, % Volunteer & Public Events 1, % 2,000 1, % Supplies % % Dues/Subscriptions/Memberships 3,300 3, % 3,200 3, % Conferences & Training Total Legislative: 18,200 13, % 18,400 14, % Executive Manager 44,200 29, % 42,800 28, % Assistant Manager ,500 11, % Caretaker , % Clerical--Full Time 109,500 71, % 79,100 69, % Clerical--Part Time 30,000 12, % 23,800 17, % Newsletter 5,000 5, % 5,000 5, % Vehicle Fuel 1,200 1, % 1, % Office Supplies 4,000 3, % 3,000 3, % Vehicle Maintenance % 1, % Minor Equipment & Small Tools 1, % 600 4, % Consulting Services 20,000 2, % 3,000 2, % General Services 8,000 8, % 5,000 9, % Telephone 16,800 10, % 17,000 11, %

6 Salisbury Township BOC Financial Report-- August 2018 Page: 5 Current Year Current YTD % of Prior Year Prior YTD % of Postage 8,000 4, % 7,000 5, % Advertising 4,000 1, % 4,000 2, % Printing 1, % 2, Right-to-Know Request Fees % Equip Main! & Lease Agreements 10,000 8, % 10,000 7, % Dues/Subscriptions/Memberships 3,800 2, % 2,300 3, % Training 1, % 1, % Conferences Capital Equipment Total Executive: 268, , % 260, , % Finance Finance Director 85,000 55, % 75,000 1, % Accounting Supervisor 70,600 44, % 63,400 41, % Supplies 1,000 1, % 1, % Minor Equipment & Small Tools % Auditing & Accounting Services 12,000 12, % 10,000 9, % Telephone % Dues/Subscriptions/Memberships % 1, % Training 1, % % Conferences Total Finance: 171, , % 151,900 54, % Tax Collection Tax Collector 10,000 6, % 10,000 6, % Supplies % % Minor Equipment & Small Tools Postage 4,200 3, % 4,300 3, % Tax Collector's Bond % % Dues/Subscriptions/Memberships % EIT Collection Fee 29,900 21, % 30,000 21, % LST Collection Fee 11,700 5, % 10,600 6, % Real Estate Tax Collections 3,100 3, % 3,100 3, % Total Tax Collection: 60,050 41, % 59,250 41, % Legal Township Solicitor 50,000 38, % 60,000 29, % Special Legal & Consulting Svc 3, % 3,000 1, % Reimbursable Legal Services 10,000 8, % 10,000 4, % Judgements & Settlements Total Legal: 63,000 47, % 73,000 34, % Personnel Admin Compensated Absences Expense HRA Employee Reimbs 9,000 2, % 6,300 3, % Retirement Incentive Pmts 30,720 17, % 21,600 20, % Supplies & Minor Equipment % Special Legal & Consult'g Svcs 5, % 5, % General Services 5,000 11, % 5,000 2, % Advertising 2,000 2, % 2, %

7 Salisbury Township BOC Financial Report-- August 2018 Page: 6 Current Year Current YTD % of Prior Year Prior YTD % of Total Personnel Admin: 52,220 35, % 40,400 27, % Data Processing Computer Equip & Software 10,500 8, % 21,200 19, % Computer Main! & Support 19,000 22, % 17,500 9, % Total Data Processing: 29,500 31, % 38,700 29, % Engineering Township Engineer 20,000 6, % 50,000 6, % Special Engineering Services Reimbursable Engineering Svcs 30,000 27, % 40,000 11, % Total Engineering: 50,500 33, % 90,500 18, % Buildings & Plant Maintenance Custodian 47,200 33, % 46,100 29, % Work Boot & Clothing Allowance Heating Fuel 33,000 32, % 30,000 22, % Generator Fuel % % Supplies 3,500 2, % 4,000 2, % Minor Equipment & Small Tools 2, ,000 1, % Electric 30,000 19, % 33,500 19, % Water 2,100 1, % 1,300 1, % Facilities Maintenance 30,000 10, % 35,000 30, % Capital Construction 36, ,000 8, % Stormwater Basin Retrofit Capital Reserve Total Buildings & Plant: 184, , % 182, , % Police Police Chief 103,700 67, % 99,400 65, % Sergeants 267, , % 258, , % Detective & Corporals 419, , % 406,800 52, % Police Officers 780, , % 705, , % Police Officers - Part Time 45,000 23, % 44,800 27, % Animal Control Officer 10,000 6, %.00 2, Clerical--Full Time 107,400 50, % 104,000 68, % Crossing Guards 24,000 12, % 23,500 12, % Double Time 2,000 2, %.00 1, Longevity 17,500 16, % 16,000 16, % Overtime 70,000 95, % 70,000 89, % Reimbursable Overtime 30, , Holiday Pay 35,000 24, % 35,100 18, % Shift Differential 10, % 12, % College Credit Compensation 2,500 2, % 2,500 2, % Court Time 10,000 8, % 6,500 9, % K-9 Care Compensation 3,000 1, % 3,000 1, % Uniform Maintenance Allowance 4,600 4, % 4,600 4, % Community Programs & Events 3,500 1, % 3,500 2, % Bike Patrol QRS Supplies 15,700 2, % 15,700 6, % K-9 Program 7,600 2, % 7,600 5, % MERT Program 2, ,

8 Salisbury Township BOC Financial Report-- August 2018 Page: 7 Current Year Current YTD % of Prior Year PriorYTD % of Vehicle Fuel 38,000 32, % 40,000 23, % Uniforms 10,500 4, % 18,975 13, % Office Supplies 3,500 2, % 3,500 2, % Patrol Supplies 3,100 1, % 3, % Firearms Supplies 10,850 4, % 10,850 3, % Animal Control Supplies 1, % % Police Vehicles 40,000 39, % 40,000 79, % Vehicle Maintenance 27,000 23, % 27,000 28, % Minor Equipment & Small Tools 25,000 20, % 25,000 13, % Comp Equip & SW--PD 16,000 23, % 4,000 1, % General Services 5,600 4, % 3,500 4, % Contracted Svcs--Animal Contrl 10,000 5, % 13,000 3, % Comp Maint & Support--PD 48,000 32, % 14,900 10, % Telephone 9,000 5, % 10,000 5, % Printing 2, % 2,250 1, % Equipment Maintenance 5,000 4, % 5,000 3, % Dues/Subscriptions/Memberships 2,500 1, % 2,500 1, % Training 15,000 6, % 15,000 10, % Conferences 1, , Capital Equipment 269,155 38, % 52,500 51, % Total Police: 2,512,755 1,437, % 2,150,275 1,447, % Fire Fire lnspector--part Time 59,000 46, % 39,000 38, % Fire Inspector Uniforms 6,000 5, % 6,000 1, % Supplies & Minor Equipment 7,000 1, % 7,000 4, % Telephone % 1, % Fire Inspector Training 1, % 1,000 1, % Firemen's Relief Contribution 92, , Total Fire: 166,000 54, % 156,000 45, % Code Enforcement Code Enforcement Officer/BCO 66,300 43, % 64,800 42, % Code Enf lnsp--part Time 10, , Clerical--Full Time , Commercial Inspection Service 5, % 10,000 1, % Residential Inspection Service 10,000 5, % 20,000 5, % Plan & Drawing Review 40,000 42, % 60,000 36, % C/S--Weed & Code Violations % Telephone % % Dues/Subscriptions/Memberships % % Training 1,000 1, % 1, % Conferences Total Code Enforcement: 133,100 93, % 221,700 86, % Planning & Zoning Zoning Hearing Board 2, % 2, % Planning & Zoning Officer 87,000 56, % 83,400 55, % Clerical--Full Time 51,000 33, % 49,800 32, % Planning Commission 1, % 2, % Supplies 3, % 1,500 1, % Minor Equipment & Small Tools 1, , Planning Solicitor 5,000 1, % 5,000 2, %

9 Salisbury Township BOC Financial Report-- August 2018 Page: 8 Current Year Current YTD % of Prior Year Prior YTD % of Zoning Solicitor 5,000 2, % 5,000 6, % General Services % % Stenograhper 2, % 1,500 2, % Contracted Services DCED/UCC Fees 1, % 1, % Telephone % % Advertising 1, % 1,500 1, % Printing 1, % 2, Dues/Subscriptions/Memberships % % Training % Conferences Total Planning & Zoning: 164,660 97, % 158, , % Emergency Management Emergency Mgmt Coordinator 3,000 2, % 3,000 2, % Emergency Mgmt Deputy 1, , % Supplies Minor Equipment & Small Tools 1,000 2, % 6,000 3, % Telephone 2,100 1, % 2,100 1, % Training 1, , Cap Equip--Emergency Mgmt ,500 5, % Total Emergency Management: 8,600 5, % 21,100 12, % Sanitation Recycling Center - Part Time Refuse Collection Services PA Refuse Collection Surcharge Recycling Costs Grass Collection Fees Collection Agency Services Total Sanitation: DPW-Wages Public Works Director 39,680 25, % 38,000 25, % DPW--Highway Supervisor 77,100 48, % 69,900 44, % Clerical--Full Time 54,200 35, % 26,000 34, % DPW - Full Time 942, , % 897, , % DPW - Part Time , Double Time 6,000 3, % 6, Overtime 27,000 23, % 25,700 11, % On-Call 12,400 7, % 11,300 6, % Work Boot & Clothing Allowance 5,500 1, % 5,500 1, % Vehicle Fuel 41,000 33, % 41,000 24, % Supplies 8,000 8, % 10,000 6, % Minor Equipment & Small Tools 6,800 6, % 2,500 1, % General Services 2,500 1, % 2, % Telephone 1,860 1, % 2,000 1, % Dues/Subscriptions/Memberships % % Training % % Conferences Total DPW - Wages: 1,225, , % 1,154, , %

10 Salisbury Township BOC Financial Report-- August 2018 Page: 9 Current Year Current YTD % of Prior Year PriorYTD % of Composting Composting Costs ,000 8, % Total Composting: ,000 8, % Traffic Control Signs & Street Markings 5,000 3, % 5,000 1, % Contracted Services Traffic Signals 7,090 4, % 7,090 3, % Street Line Painting 5, , Total Traffic Control: 17,090 7, % 17,090 5, % Storm Sewers MS4 Coordinator 15,000 9, % 15,000 9, % MS4 lnspector--part Time , MS4 Supplies 3,000 1, % 3, % Consulting Svcs , Engineering Svcs 70,000 30, % 10,000 44, % MS4 General Services 5,000 3, % 5,000 2, % Repairs & Maint - Storm Sewers 14,000 1, % 14,000 10, % Capital Construction--Storm Sw Public/Kline Drainage Proj ,900 11, % Capital Equipment , Total Storm Sewers: 107,000 46, % 137,000 79, % Tools & Machinery Vehicle Maintenance 22,500 21, % 27,500 14, % Equipment Maintenance 15,000 13, % 13,000 16, % Total Tools & Machinery: 37,500 35, % 40,500 30, % Streets & Bridges Road Materials 160,000 27, % 130,000 14, % Road Program Total Streets & Bridges: 160,000 27, % 130,000 14, % Capital Capital Construction Dauphin Street Traffic Light Capital Equipment 13,000 11, % 70,000 29, % Total Capital: 13,000 11, % 70,000 29, % Storm Water Mgmt Storm Water Management Gilmore Street Drainage Filbert St Stormwater Project Maumee Ave Stormwater Project Barnsdale Rd Stormswr Project Total Storm Water Mgmt:

11 Salisbury Township BOC Financial Report--August 2018 Page: 10 Current Year Current YTD % of Prior Year PriorYTD % of Recreation Admin Supplies 3,000 1, % 3, % Minor Equipment & Small Tools 9,600 7, % 6,300 5, % Consulting Svcs--Lindberg MSP 48,000 54, % 80,000 67, % Consulting Svcs--Laubach MSP.00 6, ,000 25, % General Services 3,500 1, % 2,000 1, % Electric 3,100 1, % 3,000 1, % Property Maint (Grounds) 7,000 7, % 7,500 5, % Facilities Maint (Structures) 2, % 5, % Equipment Maintenance 3,000 5, % 3,000 2, % Capital Construction-Parks Lindberg Pk MSP: Park lmprovmt 869,000 44, % 512,440 10, % Lindberg Pk MSP: Bike Ln Proj , Laubach Pk MSP: Park lmprovmt Capital Equipment Total Recreation Admin: 948, , % 642, , % Participant Recreation Recreation Director 15,600 10, % 15,600 10, % Seasonal Employees 21,500 19, % 19,100 21, % Community Events 1,000 1, % 1, % Supplies & Minor Equipment 5,000 3, % 5,000 4, % Fundraising Services ,000 2, % Telephone % % Total Participant Recreation: 43,700 35, % 44,200 39, % Environmental Advisory Supplies , Contracted Svc Advertising % % Printing Dues/Subscriptions/Memberships % Training Total Environmental Advisory: 1, % 2, % Contributions Custodial Services 10,000 10, % 15,000 7, % Volunteer Fire Co Incentives 36,000 18, % 30,000 15, % Contributions 11,300 9, % 13, % Total Contributions: 57,300 37, % 58,300 23, % Debt Service - Principal Principal - Lease Pmt Total Debt Service - Principal: Debt Service - Interest Interest - Lease Pmt Total Debt Service - Interest:

12 Salisbury Township BOC Financial Report-- August 2018 Page: 11 Current Year Current YTD % of Prior Year Prior YTD % of Other Expenditures Real Estate Taxes.00 1, Total Other Expenditures:.00 1, Fees & Miscellaneous Miscellaneous Expense % % Disability Pay Expense Financial Service Fees % Credit Card Service Fees Total Fees & Miscellaneous: % % Insurance Insurance - Commercial 48,000 47, % 48,000 47, % Insur - Business Auto 59,000 63, % 56,000 57, % Insur - Professional 51,000 54, % 46,000 49, % Insur - Workers Comp 106, , % 100, , % Insur - Twp Official's Bond 4,500 3, % 4,400 4, % Total Insurance: 268, , % 254, , % Employee Benefits Insurance - Health 930, , % 920, , % Insurance - Life & Disability 26,000 15, % 24,000 16, % Pension 795, , % 731, , % Social Security Tax 180, , % 179, , % Unemployment Compensation Total Employee Benefits: 1,931,197 1,144, % 1,854,400 1,530, % Reserves Transfer to Capital Reserves 8, Total Reserves: 8, Prior Year Refunds of Prior Year Revenue , Total Prior Year: , lnterfund Transfers Transfer to Fire Fund 63,200 50, % 181, Transfer to Water Fund Transfer to Sewer Fund Transfer to Debt Service Fund 178,650 26, % 184,400 28, % Transfer to SubDiv Escrow Fund Total lnterfund Transfers: 241,850 77, % 365,700 28, % General Fund Revenue Total: 8,943,412 5,909, % 8,405,555 5,473, % General Fund Expenditure Total: 8,943,412 4,904, % 8,405,555 5,267, % Net Total General Fund:.00 1,004, ,944.00

13 Salisbury Township BOC Financial Report--August 2018 Page: 12 Current Year Current YTD % of Prior Year Prior YTD % of

14 Salisbury Township BOC Financial Report-- August 2018 Page: 13 Current Year Current YTD % of Prior Year PriorYTD % of Fire Fund Property Taxes Real Estate Tax - Current 271, , % 265, , % Real Estate Tax - Claims 4,000 4, % 4,000 2, % Real Estate Tax - Exceptions % % Total Property Taxes: 275, , % 269, , % Interest Interest Income % % Total Interest: % % Miscellaneous Miscellaneous Revenue Total Miscellaneous: Contributions Contributions ,000 9, % Total Contributions: ,000 9, % Asset Disposal Sale of Fixed Assets , Total Asset Disposal: , lnterfund Transfers Transfer from General Fund 63,200 50, % 231, Total lnterfund Transfers: 63,200 50, % 231, Prior Year Loan Proceeds , Total Prior Year: , Prior Year Resv Prior Year Reserves , Total Prior Year Resv: , Eastern Salisbury Fire Operating Supplies 18,350 9, % 10,190 4, % Minor Equip & Small Tools 7,400 3, % 9,900 4, % Utilities 15,000 5, % 17,000 10, % Insurances 12,000 12, % 12,000 11, % Repairs--Machinery/Equip 27,400 4, % 24,700 13, % Training 3,900 1, % 5,300 2, % Capital Construction Capital Equipment Total Eastern Salisbury Fire: 84,050 37, % 79,090 46, %

15 Salisbury Township BOC Financial Report--August 2018 Page: 14 Current Year Current YTD % of Prior Year Prior YTD % of Western Salisbury Fire Operating Supplies 7,300 5, % 5,500 4, % Minor Equip & Small Tools 13,900 13, % 5,232 2, % Telephone/Tablet Chgs 3,000 1, % 2,400 1, % Insurances 24,000 17, % 23,930 16, % Repairs--Machinery/Equip 28,500 10, % 36,000 12, % Training 5,540 1, % 4,500 2, % Capital Construction Capital Equipment , , % Total Western Salisbury Fire: 82,240 49, % 691, , % Fuel Vehicle Fuel 9,000 6, % 10,000 5, % Total Fuel: 9,000 6, % 10,000 5, % Debt Service - Principal Principal Fire Truck Principal Fire Truck 11,065 11, % 10,850 10, % Principal Fire Truck 6,982 6, % 6,850 6, % Principal Fire Truck 10,215 10, % 10,010 10, % Principal Fire Truck 6,329 6, % 6,200 6, % Principal Fire Truck 8,244 8, % 9, Total Debt Service - Principal: 42,835 42, % 42,910 33, % Debt Service - Interest Interest Fire Truck Interest Fire Truck % % Interest Fire Truck % % Interest Fire Truck 1,368 1, % 1,570 1, % Interest Fire Truck 1,393 1, % 1,520 1, % Interest Fire Truck 1,358 3, % 3, Total Debt Service - Interest: 5,377 7, % 7,710 4, % Fees & Miscellaneous Financial Service Fees Real Estate Tax Collections % % Total Fees & Miscellaneous: % % Reserves Transfer to Capital Reserves 115, Total Reserves: 115, Prior Year Refunds of Prior Year Revenue.00 1, Total Prior Year:.00 1, lnterfund Transfers Transfer to General Fund ,375.00

16 Salisbury Township BOC Financial Report-- August 2018 Page: 15 Current Year Current YTD % of Prior Year PriorYTD % of Total lnterfund Transfers: , Fire Fund Revenue Total: 339, , % 831, , % Fire Fund Expenditure Total: 339, , % 831, , % Net Total Fire Fund: , ,

17 Salisbury Township BOC Financial Report-- August 2018 Page: 16 Current Year Current YTD % of Prior Year PriorYTD % of Library Fund Property Taxes Real Estate Tax - Current 78,000 75, % 77,000 75, % Real Estate Tax - Claims 1,400 1, % 1, % Real Estate Tax - Exceptions % % Total Property Taxes: 79,500 76, % 78,500 76, % Interest Interest Income % % Total Interest: % % Miscellaneous Miscellaneous Revenue Total Miscellaneous: Prior Year Resv Prior Year Reserves 1, , Total Prior Year Resv: 1, , Library Services Allentown Library Services 81,600 40, % 81,600 40, % Total Library Services: 81,600 40, % 81,600 40, % Fees & Miscellaneous Financial Service Fees Real Estate Tax Collections % % Total Fees & Miscellaneous: % % Prior Year Refunds of Prior Year Revenue Total Prior Year: Library Fund Revenue Total: 81,780 77, % 81,800 76, % Library Fund Expenditure Total: 81,780 40, % 81,800 40, % Net Total Library Fund:.00 36, ,883.00

18 Salisbury Township BOC Financial Report-- August 2018 Page: 17 Current Year Current YTD % of Prior Year PriorYTD % of Water Fund Interest Interest Income 16,800 7, % 2,000 9, % Total Interest: 16,800 7, % 2,000 9, % System Revenue Metered Sales 1,708, , % 1,740, , % Tapping Fees 1,000 1, % 1, % Total System Revenue: 1,709, , % 1,741, , % Miscellaneous Miscellaneous Revenue Total Miscellaneous: Asset Disposal Sale of Fixed Assets Total Asset Disposal: Prior Year Note Proceeds Bond Proceeds ,264, Premium on Bonds Sold Total Prior Year: ,264, Prior Year Exp Refund of Prior Year Expenses Total Prior Year Exp: Prior Year Resv Prior Year Reserves 702, , Total Prior Year Resv: 702, , Admin Salaries - Executive Manager 22,300 14, % 21,400 14, % Assistant Manager ,300 5, % Total Admin Salaries - Executive: 22,300 14, % 40,700 19, % Admin Salaries - DPW Public Works Director 29,760 19, % 28,500 18, % Total Admin Salaries - DPW: 29,760 19, % 28,500 18, % Water System Operations DPW--Utility Supervisor 42,100 27, % 40,400 26, % Clerical--Full Time 18,050 11, % 17,200 11, % Aide to Public Works Director 31,710 20, % 31,000 20, % DPW - Full Time 142,500 95, % 136,400 91, %

19 Salisbury Township BOC Financial Report-- August 2018 Page: 18 Current Year Current YTD % of Prior Year Prior YTD % of DPW--Part Time Double Time 1, % 1, % Overtime 5,000 4, % 5,200 2, % On - Call 15,000 10, % 13,300 9, % Vehicle Fuel 8,000 5, % 8,000 4, % Generator Fuel, Supplies 19,000 2, % 19,000 4, % Vehicle Maintenance 5,000 2, % 5,000 1, % Minor Equipment & Small Tools 7,200 6, % 8,000 1, % Computer Equip & Software 4,000 4, % 4,900 1, % Legal Services Auditing & Accounting Services 1,200 1, % 1,200 1, % Consulting Services Engineering Services 10,000 6, % 10,000 2, % General Services % % Testing & Calibration Services 5,000 2, % 5,000 2, % Contracted Services 3,000 2, % 3,000 2, % Computer Main! & Support 9,500 8, % 10,400 4, % Telephone 1, % 1, % Postage 3,500 1, % 3,900 2, % Printing 2, % 1,800 1, % Electric 7,200 4, % 7,000 3, % Hydrant Rental 14,000 8, % 14,200 8, % Water Purchases - LCNAltn 854, , % 867, , % Water Purchases - Bethlehem 4,500 2, % 4,500 2, % Water Purchase-South Whitehall 7,500 3, % 8,300 3, % Facilities Maintenance 4, % 4, % Equipment Maintenance 3, % 3,500 1, % Training 1,000.00,00 1, % Capital Construction 12,000 7, % 10,000 6, % Flexer Avenue Waterline.00.00, Clearwood Dr Waterline Ellsworth Water Main.00.00, Edgemont Drive Water Main ,00 250,000 12, % Flexer Pump Sin Generator Repl Potomac Waterline Replcmt ,500 63, % Water Meter Replacement Proj.00 87, ,000 9, % Edgemont, Meadowbrook, Bellair ,000 14, % Meadowbrook SOUTH Waterline ,000 6, % Bellair Dr Loop Waterline Proj ,00 225,000 14, % Paxford Rd Waterline Project 225,000 22, %.00 6, Maumee Ave Waterline Project 250,000 56, %.00 8, Montgomery St Waterline Projec 100,000 44, % Capital Reserve Capital Equipment 27, Maintenance Reserve Depreciation Total Water System Operations: 1,845, , % 2,511, , % Debt Service - Principal Principal O Bond Principal Bonds 137, , Principal - Lease Pmt

20 Salisbury Township BOC Financial Report-- August 2018 Page: 19 Current Year Current YTD % of Prior Year Prior YTD % of Total Debt Service - Principal: 137,750, , Debt Service - Interest Interest Bonds , Interest Bonds 73,375 36, % 96,200 38, % Interest - Lease Pmt Total Debt Service - Interest: 73,375 36, % 96,200 38, % Fees & Miscellaneous Miscellaneous Expense Financial Service Fees % Credit Card Service Fees 6,000 4, % 5,200 4, % Total Fees & Miscellaneous: 6,300 4, % 5,800 4, % Insurance ,351 Insurance - Commercial 2,700 2, % 2,600 2, % Insurance - Business Auto 3,300 4, % 3,100 3, % Insurance - Workers Comp 11,700 14, % 10,800 11, % Total Insurance: 17,700 21, % 16,500 17, % Employee Benefits Insurance - Health 92,500 64, % 90,000 67, % Insurance - Life & Disability 2,100 1, % 1,900 1, % Pension 45,667 68, % 43,900 43, % Social Security Tax 23,556 15, % 24,100 15, % Total Employee Benefits: 163, , % 159, , % Prior Year Refunds of Prior Year Revenue Total Prior Year: lnterfund Transfers Transfer to General Fund 131, , Total lnterfund Transfers: 131, , Water Fund Revenue Total: 2,427, , % 3,104, , % Water Fund Expenditure Total: 2,427,868 1,235, % 3,104, , % Net Total Water Fund: , ,

21 Salisbury Township BOC Financial Report-- August 2018 Page: 20 Current Year Current YTD % of Prior Year Prior YTD % of Sewer Fund Interest Interest Income 7,200 8, % 1,800 4, % Total Interest: 7,200 8, % 1,800 4, % State Grants CDBG:Sanitary Swr System Rehab Total State Grants: Sanitation Fees Tapping Fees 3, % 3, Sewer Rent 1,800, , % 1,800, , % Sewer Assessments Sale of Capacity Total Sanitation Fees: 1,803, , % 1,803, , % Miscellaneous Miscellaneous Revenue Total Miscellaneous: Asset Disposal Sale of Fixed Assets Total Asset Disposal: Prior Year Note Proceeds Bond Proceeds , Premium on Bonds Sold Total Prior Year: , Prior Year Exp Refund of Prior Year Expenses Total Prior Year Exp: Prior Year Resv Prior Year Reserves 404, , Total Prior Year Resv: 404, , Admin Salaries - Executive Manager 22,300 14, % 21,400 14, % Assistant Manager ,300 5, % Total Admin Salaries - Executive: 22,300 14, % 40,700 19, % Sewer System Operations DPW--Utility Supervisor 42,100 27, % 40,400 26, % Clerical--Full Time 18,050 11, % 17,200 11, %

22 Salisbury Township BOC Financial Report-- August 2018 Page: 21 Current Year Current YTD % of Prior Year Prior YTD % of Aide to Public Works Director 31,710 20, % 31,000 20, % DPW - Full Time 142,500 95, % 136,400 91, % DPW--Part Time Double Time 1, % 1, % Overtime 5,200 4, % 5,200 2, % On - Call 15,000 10, % 13,300 9, % Vehicle Fuel 8,400 5, % 9,000 4, % Generator Fuel Supplies 10,000 2, % 10,000 2, % Vehicle Maintenance 5,000 2, % 5,000 1, % Minor Equipment & Small Tools 5,000 8, % 5,000 2, % Computer Equip & Software 4,000 4, % 4,900 1, % Legal Services 10,000 10, % 1,000 18,278 1,827.76% Auditing & Accounting Services 1,200 1, % 1,200 1, % Engineering Services 20,000 10, % 20,000 8, % General Services % % Contracted Services 20,000 2, % 20,000 15, % Computer Maint & Support 9,500 8, % 8,800 4, % Telephone % % Postage 2,500 1, % 3,000 2, % Printing 2, , Electric 10,000 6, % 10,000 6, % Disposal Cost - LCNAltn 680, , % 680, , % Disposal Cost - Bethlehem 180, , % 200,000 34, % !&!--Repairs & Maintenance 150,000 30, % 150,000 54, % Facilities Maintenance 6,000 3, % 6,000 2, % Equipment Maintenance 2, % 2, % Training Transmission - LCA/Altn 5,400 3, % 6,200 2, % Transmission - Fountain Hill 1, % 1, % Transmission - Emmaus 11,000 7, % 13,000 2, % Transmission - LCA 15,000 11, % 15,000 3, % Debt Service - LCNAltn 70,000 35, % 72,200 32, % Debt Service - Bethlehem 21,855 21, % 21,100 21, % Debt Service - Fountain Hill 2,400 1, % 2,400 1, % Capital Construction 12, ,000 2, % Patricia Drive Pump Station Cardinal Dr PumpStn Force Main ,000 13, % Riverside Dr Pump Stn Rehab 100, % 100, Montgomery St Sewer Replcmnt Trout Creek lnt'ceptor Replcmt ,100 21, % CuredlnPlace Pipe Lining Projs 125,000 21, % 12, ,859 1,121.79% Capital Reserve Capital Equipment 27, Maintenance Reserve Depreciation Total Sewer System Operations: 1,774, , % 1,954, , % Admin Salaries - DPW Public Works Director 29,760 19, % 28,500 18, % Total Admin Salaries - DPW: 29,760 19, % 28,500 18, % Debt Service - Principal Principal Bonds

23 Salisbury Township BOC Financial Report-- August 2018 Page: 22 Current Year Current YTD % of Prior Year PriorYTD % of Principal Bonds 44, , Principal - Lease Pmt Total Debt Service - Principal: 44, , Debt Service - Interest Interest Bonds Interest Bonds 25,160 12, % 30,200 13, % Interest - Lease Pmt Total Debt Service - Interest: 25,160 12, % 30,200 13, % Fees & Miscellaneous Miscellaneous Expense Financial Service Fees % Credit Card Service Fees 6,000 4, % 5,200 4, % Total Fees & Miscellaneous: 6,200 4, % 5,900 4, % Insurance Insurance - Commercial 2,700 2, % 2,600 2, % Insurance - Business Auto 3,300 4, % 3,100 3, % Insurance - Workers Comp 11,700 14, % 10,800 11, % Total Insurance: 17,700 21, % 16,500 17, % Employee Benefits Insurance - Health 92,500 63, % 90,000 67, % Insurance - Life & Disability 2,100 1, % 1,900 1, % Pension 45,667 68, % 43,900 43, % Social Security Tax 23,571 15, % 24,100 15, % Total Employee Benefits: 163, , % 159, , % Prior Year Refunds of Prior Year Revenue Total Prior Year: lnterfund Transfers Transfer to General Fund 131, , Total lnterfund Transfers: 131, , Sewer Fund Revenue Total: 2,214, , % 2,394, , % Sewer Fund Expenditure Total: 2,214, , % 2,394,500 1,024, % Net Total Sewer Fund:.00 81, ,