2002 Budget	NOTES
GENERAL FUND - REVENUES
CASH IN BANK (1ST OF MONTH) - GF & PAYROLL	30,000.00	Carry-over from 2001
300.00 TAXES
301.10 REAL ESTATE TAX - CURRENT YEAR'S LEVY	140,000.00	Estimated assessed value ($318,946,150) x 0.49 mills minus delinquencies
301.30 R.E. TAX - DELINQUENT/INTERIM/ACT 515 BRCH	24,000.00	Based on 2001 revenues
310.10 REAL ESTATE TAX - TRANSFER TAX	200,000.00	Based on 2001 revenues & expected transfer of Ewing & Griffith tracts
310.21 EARNED INCOME TAX	640,000.00	Based on 2001 revenues
SUBTOTAL	1,034,000.00
321.80 CABLE TV FRANCHISE FEE	8,500.00	Based on 2001 revenues
322.81 ROAD ENCROACHMENT PERMITS	850.00	Based on 2001 revenues
331.11 COURT FINES	16,000.00	Based on 2001 revenues
341.00 INTEREST	2,300.00	Based on 2000 revenues
351.03 FEMA GRANT - FLOYD	9,150.00	Reimbursement for hidden damages for Flowing Spgs. Rd. Bridge repair
354.03 DIRT/GRAVEL ROAD GRANT	12,000.00	Reimbursement for dirt/gravel road improvements
354.04 RECYCLING GRANT	1,345.00	Based on grant application
354.07 PA. COUNCIL ON THE ARTS GRANT	1,000.00	Based on 2002 grant application
354.10 PENNDOT SNOW MAINTENANCE AGREEMENT	6,000.00	Based on Twp. snow removal on State portion of Hollow & Flowing Spgs. Rds.
355.01 PUBLIC UTILITY REALTY TAX	1,900.00	Based on 2001 revenues
355.05 STATE PENSION AID	11,700.00	Based on previous aid, police aid & salary increases
355.08 ALCOHOLIC BEVERAGE LICENSES	400.00	Based on revenue from two licenses
355.13 FIREMEN'S RELIEF	27,000.00	Based on 2001 revenues
358.02 INSURANCE REIMBURSEMENTS/REFUNDS	3,000.00	Based on reimbursement from townships served by LCFC
SUBTOTAL	101,145.00
361.00 GENERAL GOVERNMENT
361.31 SUBDIVISION PLAN FEES	13,000.00	Based on 2001 revenues & Griffith tract submission
361.32 SLDO & ZONING FEE REIMBURSEMENTS	100,000.00	Based on expected reviews of Toll Bros.& Griffith plans & reimbursement from Hankin impact fees ($40,000)
361.34 CONDITIONAL USE AND ZHB HEARINGS	6,000.00	Based on 2001 revenues
361.52 SALE OF CODE OF ORDINANCES	1,500.00	Based on 2001 revenues
SUBTOTAL	120,500.00
362.00 PUBLIC SAFETY
362.11 SALE OF COPIES OF POLICE REPORTS	300.00	Based on 2001 revenues
362.41 BUILDING PERMITS	90,000.00	Based on increased activity from 2001 from Laymens, Hankin & Toll Bros.
362.45 OCCUPANCY PERMITS	6,000.00	Based on increased activity from 2001
362.46 DRIVEWAY PERMITS	1,200.00	Based on increased activity from 2001
SUBTOTAL	97,500.00
364.00 KIMBERTON SEWERS - REIMBURSEMENTS	1,800.00	Administrative fee of $2.00/mo./homeowner & reimbursement of legal fees
380.00 MISCELLANEOUS REVENUE	5,000.00	Based on 2001 revenues
387.00 CONTRIBUTIONS FROM SUBDIVIDERS	3,000.00	Based on remaining impact fees due (Willow Springs(1), Douglass La.(est. 1)
388.00 EMERGENCY MANAGEMENT
392.06 SSG WATER REIMBURSEMENTS	1,100.00	Reimbursement for staff time & supplies
392.08 SSG SEWER REIMBURSEMENTS	2,500.00	Reimbursement for staff time, snow removal & supplies
392.10 TRANSFER FROM OTHER FUNDS
SUBTOTAL	13,400.00
TOTAL REVENUE - GENERAL FUND	1,396,545.00
GENERAL FUND - EXPENDITURES
400.00 GENERAL ADMINISTRATION
400.18 AUDITORS	1,800.00	Based on 2001 expenditures
400.21 OFFICE SUPPLIES	24,000.00	Based on 2001 expenditures & Geoplan software ($12,000)
400.25 REPAIR & MAINT. SUPPLIES	500.00	Based on 2001 expenditures
400.32 TELEPHONE	5,000.00	Based on 2001 expenditures
400.34 NEWSLETTER, PRINTING & ADVERT.	7,500.00	Based on 2001 expenditures
400.351 INSURANCE - PROPERTY/AUTO	12,000.00	Based on 2001 expenditures
400.352 INSURANCE - LIABILITY	21,000.00	Based on 2001 expenditures
400.353 INSURANCE - WORKERS COMP	16,000.00	Based on 2001 expenditures
400.354 INSURANCE  - BONDS	1,200.00	Based on 2001 expenditures
400.42 DUES, SUBSCRIPTIONS, MEMBERSHIPS	2,400.00	Based on 2001 expenditures
400.46 SEMINARS & CONVENTIONS	2,700.00	Based on 2001 expenditures
400.47 MISCELLANEOUS SERVICES	2,000.00	Based on 2001 expenditures minus one-time tax refund (Ludwigs Inn)
400.61 CAPITAL RESERVE	66,613.50	Available for possible revenue shortfall or additional expenses
SUBTOTAL	162,713.50
401.16 CAPITAL LEASE/PURCHASE - OFFICE
401.30 TOWNSHIP MANAGER - TRAVEL EXP	3,200.00	Based on 2001 expenditures
402.10 ACCOUNTANTS FEES	16,800.00	Based on projected increase
402.31 PAYROLL CLERK	2,200.00	Based on 2001 expenditures & salary increases
403.10 TAX COLLECTION -E.I.T. & REAL ESTATE	22,000.00	Based on 2001 expenditures & increase in tax revenues
404.10 TOWNSHIP SOLICITOR	55,000.00	Based on 2001 expenditures
408.10 ENGINEER - TOWNSHIP SERVICES	19,000.00	Based on 2001 expenditures
408.11 ENGINEER - SUBDIVISION & ZONING REVIEW	145,000.00	Based on 2001 expenditures
SUBTOTAL	263,200.00
TOWNSHIP BUILDING
409.10 PERSONAL SERVICES, SUPPLIES & UTILITIES	14,000.00	Based on 2001 expenditures, including cleaning service
409.37 REPAIRS	1,000.00	Based on 2001 expenditures
409.38 REPAIRS - EVANS PROPERTY	500.00	Based on 2001 expenditures
409.73 LOAN REPAYMENT	79,562.50	Based on debt service schedule
SUBTOTAL	95,062.50
410.00 PUBIC SAFETY - POLICE & FIRE
410.20 SUPPLIES & UNIFORMS	20,000.00	Based on 2001 expenditures & purchase of new software, weapons & digital camera
410.22 VEHICLE OPERATING & MAINT. EXPENSES	10,000.00	Based on 2001 expenditures
410.30 COUNTY RADIO/MOBILE PHONES	1,800.00	Based on 2001 expenditures
410.31 W VINCENT ANIMAL CONTROL/HUMANE SOC
410.40 CENTRAL BOOKING - OPERATIONAL FEE	1,800.00	$150 per month
410.71 POLICE CAR - CAPITAL PURCHASE	12,000.00	First year of 3-year cycle
411.30 FIRE HYDRANTS - SERVICE CHARGES	500.00	Based on 2001 expenditures
411.54 FIRE COMPANY CONTRIBUTIONS	87,000.00	Based on firemens' refief (est. $27,000) & increase in contribution ($56,000 to $60,000)
SUBTOTAL	133,100.00
414.00 PLANNING AND ZONING
413.26 CODE ENFORCEMENT OFFICER - TOOLS/EQUP.	2,000.00	Digital camera ($500), video camera ($500) & automatic level ($800)
413.30 CODE ENFORCEMENT OFFICER - AUTO/TRAVEL	500.00	Estimate for 2002.
414.10 PLANNING COMMISSION	5,000.00
414.11 BUILDING INSPECTOR - SALARY	45,000.00	Based on increased activity in 2002 (Hankin)
414.12 ZHB SALARIES & SERVICES	18,000.00	Based on 2001 expenditures
414.33 CONDITIONAL USES - SERVICES & CHARGES	5,000.00	Based on 2001 expenditures
414.34 REGIONAL PLANNING	7,500.00	Based on township contribution to Phoenixville Region comp plan & County GIS Consortium
414.35 ZONING LEGAL FUND	5,000.00	Reserve fund for potential challenges to zoning ordinance
SUBTOTAL	86,000.00
415.30 E.O.C. SERVICES AND CHARGES	750.00	Based on 2001 expenditures
430.00 HIGHWAYS AND ROADS
430.10 GARAGE UTILITIES	2,600.00	Based on 2001 expenditures
430.21 GENERAL ROAD EQUIP. OPERATING	15,000.00	Based on 2001 expenditures
430.251 ROAD EQUIP. OPERATING/REPAIRS - TRUCK #1	7,000.00	Based on 2001 expenditures
430.252 ROAD EQUIP. OPERATING/REPARIS - TRUCK #2	4,000.00	Based on 2001 expenditures
430.253 ROAD EQUIP. OPERATING/REPAIRS - BACKHOE	1,000.00	Based on 2001 expenditures
430.254 ROAD EQUIP. OPERATING/REPAIRS - MOWER	2,000.00	Based on 2001 expenditures
430.255 ROAD EQUIP. OPERATING/REPAIRS - TRUCK #3		3-year bumper-to-bumper & 6-year extended warranty for power train & plow
430.256 ROAD EQUIP. OPERATING/REPAIRS - GRADER	2,000.00	Estimate of 2002 expenditures
430.26 TOOLS AND MINOR EQUIPMENT	2,000.00	Based on 2001 expenditures
430.32 TELEPHONE/PAGERS	4,000.00	Based on 2001 expenditures
430.74 LEASE PAYMENTS - TRUCK #2 & NEW PICKUP	15,069.00	Partial payment for truck #2 ($3687 - yr. 4 of 5 yr. lease, see 35.430.74) & new pick-up ($11,382 - yr. 1 of 5 yr. lease)
SUBTOTAL	54,669.00
432.00 SNOW AND ICE REMOVAL
432.20 MATERIALS		See State Fund account 35.438.00
432.25 REPAIRS & MAINTENANCE OF EQUIPMENT		See State Fund account 35.438.00
432.30 CONTRACTOR SERVICES		See State Fund account 35.438.00
SUBTOTAL
438.00 HIGHWAY MAINTENANCE
438.20 MATERIALS	35,000.00	Based on 2001 expenditures
438.37 ROAD REPAIRS/MAINTENANCE - CONTRACTORS		see State Fund account 35.438.00
438.38 EQUIPMENT RENTAL	15,000.00	Based on 2001 expenditures
SUBTOTAL	50,000.00
439.00 HIGHWAY CONSTRUCTION		See State Fund account 35.439.00
451.50 CONTRIBUTIONS - CULTURE & RECREATION
CHESTER SPRINGS LIBRARY	1,000.00	Based on opening of new Hankin library
CHESTER SPRINGS STUDIO	2,000.00	Based on match of 2002 grant
NORCO RECYCLING CENTER	1,000.00	Increase from $750 for consistency
GVA	1,000.00	Based on 2001 expenditures
F&PCCT	1,000.00	Increase from $750 for consistency & extension to 2003 for $85,000 for "Dirt Road Project"
SUBTOTAL	6,000.00
454.00 TOWNSHIP PARK
454.26 MAINTENANCE EQUIPMENT	2,000.00	Based on 2001 expenditures
454.61 CONSTRUCTION		See Open Space Capital Reserve Fund 30.454.00
SUBTOTAL	2,000.00
461.22 ENVIRONMENTAL ADVISORY COUNCIL	5,000.00	Includes $1400 for history projects
461.24 TOWNSHIP LAND TRUST	10,000.00	Annual operating funds
492.35 TRANSFER TO OTHER FUNDS
TOTAL EXPENDITURES - GENERAL FUND	868,495.00
EXPENDITURES - PAYROLL
400.00 GENERAL ADMINISTRATION
400.10 SUPERVISORS - GROSS PAY	5,625.00	Three members @ $1875 per year
400.15 EMPR CONTR TO EMPE BENEFITS - HOSPITAL	70,000.00	Based on projected increase
400.16 EMPR CONTR TO EMPE BENEFITS - SS	30,500.00	Based on increase in salaries from 2001
400.16 EMPR CONTR TO EMPE BENEFITS - UC GRP TRUST	2,500.00	Based on 2001 expenditures
400.16 EMPR CONTR TO EMPE BENEFITS - PENSION	14,000.00	Based on increase in salaries from 2001 (does not include overtime)
401.12 TOWNSHIP MANAGER - GROSS SALARY	55,125.00	Based on 5% increase from 2001
405.12 SECRETARY - GROSS SALARY	41,000.00	Based on 2001 expenditures & 5% increase in pay rate
405.13 ASST SECRETARY - GROSS SALARY	27,750.00	Based on 2001 expenditures & 5% increase in pay rate
414.13 CODE ENFORCEMENT OFFICER - SALARY	48,500.00	Based on 5% increase from 2001
410.00 PUBLIC SAFETY - POLICE
410.13 SALARIES - GROSS	74,000.00	Based on 1 full-time chief @ $19.88/hr. & 2 half-time officers @ $15.75/hr
410.16 EMPR CONTR TO EMPE BENEFITS - PENSION	7,300.00	Based on estimate from pension fund
430.00 HIGHWAYS AND ROADS
430.11 GROSS SALARY - ROADMASTER	14,700.00	Based on 5% increase from 2001
430.12 GROSS SALARY - ROAD FOREMAN	49,200.00	Based on 2001 expenditures & 5% increase in pay rate
430.13 GROSS SALARY - LABORER #1	40,650.00	Based on 2001 expenditures & 5% increase in pay rate
430.14 GROSS SALARY - LABORER #2	35,000.00	5% increase in hourly pay rate & conversion from part-time to full-time
454.00 PARK & RECREATION
454.14 GROSS SALARY - PARTTIME LABORER	4,900.00	Based on 2001 expenditures & 5% increase in pay rate
487.00  EMPE & EMPR CONTR TO BENEFITS**
487.15 HOSPITAL/LIFE -KEYSTONE	70,000.00	Based on projected increase
487.16 PENSION	42,075.00	Based on increase in salaries from 2001 (does not include overtime)
487.16 UNEMPLOY.COMP. - GRP TRUST	2,500.00	Based on 2001 expenditures
488.00  EMPLOYEE WITHHOLDINGS**
488.16 SS & FEDERAL TAX	78,900.00	Based on 2001 expenditures & 5% increase in pay rate
488.16 STATE TAX	11,150.00	Based on 2001 expenditures & 5% increase in pay rate
488.16 LOCAL TAX	3,850.00	Based on 2001 expenditures & 5% increase in pay rate
TOTAL EXPENDITURES - PAYROLL	548,825.00
Liabilities:
SS/FIT
SIT
Local
Pension	20,775.00
TOTAL EXPENDITURES - PAYROLL	528,050.00
TOTAL EXPENDITURES - GENERAL FUND & PAYROLL	1,396,545.00
CASH IN BANK(END OF MO/YR) - GENERAL FUND & PAYROLL
STATE FUND - REVENUE
CASH IN BANK (1ST OF MO/YR)	49,000.00	Carry-over from 2001
35.355.05 STATE LIQUID FUEL TAX	103,400.00	Based on projected 2002 disbursement
35.341.00 INTEREST	3,000.00	Based on 2002 revenues
35.392.01 TRANSFER FROM GENERAL FUND
TOTAL REVENUE	155,400.00
STATE FUND - EXPENDITURES
35.433.00 TRAFFIC SIGNS	2,700.00	Based on 2001 expenditures
35.433.05 TRAFFIC LIGHT	5,400.00	Based on 2001 expenditures
35.438.00 MAINTENANCE	126,620.00	Repaving Pine Dr. & Horseshoe Tr. ($31,000), Flow. Spgs. Rd. bridge ($56,570) & snow removal ($39,050)
35.439.00 CONSTRUCTION
35.430.74 EQUIPMENT	20,680.00	Partial lease payment for 1999 Mack dump truck (see 430.74)
35.492.01 TRANSFER TO GENERAL FUND
TOTAL EXPENDITURES	155,400.00
CASH IN BANK(END OF MO/YR) - STATE FUND
KIMBERTON SEWER - REVENUE
CASH IN BANK (1ST OF MO/YR)	19,000.00	Expected carry-over from 2001
08.341.00 INTEREST	400.00	Projected interest for 2002
08.364.10 LOAN REIMBURSEMENTS	10,160.00	Based on $65.15/HH/MO (13 remaining - does not include any prepayments
08.392.08 TRANSFER FROM GENERAL FUND
TOTAL REVENUE	29,560.00
KIMBERTON SEWER - EXPENDITURES
08.404.00 LEGAL FEES	1,500.00	Based on 2001 expenditures
08.471.00 LOAN PRINCIPAL	14,000.00	Amount due in September 2002
08.472.00 LOAN INTERST	3,000.00	Estimate of interest due on variable rate loan
08.473.00 PREPAYMENT		Any additional prepayments received to be used for reserve fund
08.474.00 RESERVE FUND - DEBT SERVICE	10,748.00	Excess funds for 2002 to cover end of loan revenue shortfall
08.492.01 TRANSFER TO GENERAL FUND - ADMIN FEES	312.00	Reimbursement for adminstration costs @ $2.00/mo./homeowner (13 remaining)
TOTAL EXPENDITURES	29,560.00
CASH IN BANK (END OF MO/YR ) KIMBERTON SEWER
ST STEPHENS GREENE WATER FUND - REVENUE
CASH IN BANK (1ST OF MO/YR)	24,000.00	Carry-over from 2001
06.341.00 INTEREST	400.00	Estimate for 2002
06.378.10 METERED SALES	15,000.00	Based on 2001 revenues
06.378.20 FLAT(BASE) RATE SALES	5,000.00	Based on 2001 revenues
06.380.00 MISCELLANEOUS REVENUE	200.00	Based on 2001 revenues
06.392.08 TRANSFER FROM GENERAL FUND	-
TOTAL REVENUE	44,600.00
ST STEPHENS GREENE WATER FUND - EXPENDITURES
06.404.00 LEGAL SERVICES	350.00	Available for delinquent accounts/liens
06.408.00 ENGINEERING SERVICES	100.00	Available for Castle Valley services
06.448.22 OPERATING SUPPLIES	100.00	Available for office supplies
06.448.23 CHEMICALS	1,100.00	Based on 2001 expenditures
06.448.24 PROPANE	360.00	Based on 2001 expenditures
06.448.25 PARTS	100.00	Available for small parts & repairs
06.448.31 BILLING SERVICE	300.00	Based on contractor proposal
06.448.32 TELEPHONE	400.00	Based on 2001 expenditures
06.448.36 ELECTRIC	7,500.00	Based on 2001 expenditures
06.448.37 REPAIR & MAINTENANCE SERVICES	500.00	Available for repair & maintenance services
06.448.371 LAWN CARE/SNOW REMOVAL	1,500.00	Based on 2001 expenditures
06.448.45 OPERATOR SERVICES	7,920.00	Proposal from Township contractor
06.448.47 LABORATORY SERVICES		Included in operator services
06.448.48 ELECTRICAL SERVICES	100.00	Available for electrical repairs
06.448.351 BOILER & MACHINERY INSURANCE	190.00	Based on 2001 expenditures
06.448.352 PROPERTY & LIABILITY INSURANCE	250.00	Based on 2001 expenditures
06.448.84 CAPITAL RESERVE	28,050.00	Base rate x 33 units for 5 yrs @ $5610/year
06.492.01 TRANS TO GEN. FUND - ADMIN & OFFICE SUPPLIES	1,100.00	Reimbursement to general fund for staff time & supplies
TOTAL EXPENDITURES	49,920.00
CASH IN BANK(END OF MO/YR) - SSG WATER	(5,320.00)
ST STEPHENS GREENE SEWER FUND - REVENUES
CASH IN BANK (1ST OF MO/YR)	26,000.00	Carry-over from 2001
08.431.00 INTEREST	400.00	Estimate for 2002
08.364.12 SEWER CHARGES	25,000.00	Based on 2001 revenues
08.364.13 BASE (CAPITAL RESERVE) RATE	12,000.00	Based on 2001 revenues
08.380.00 MISCELLANEOUS REVENUE	400.00	Based on 2001 revenues
08.392.08 TRANSFER FROM GENERAL FUND
TOTAL REVENUES - SSG SEWER	63,800.00
ST STEPHENS GREENE SEWER FUND - EXPENDITURES
08.404.00 LEGAL SERVICES	100.00	Available for delinquent accounts/liens
08.408.00 ENGINEERING SERVICES	200.00	Available for Castle Valley services
08.429.22 OPERATING SUPPLIES	100.00	Avaiable for needed supplies
08.429.23 CHEMICALS	200.00	Based on 2001 expenditures
08.429.24 GASOLINE-EMERG. GEN.	100.00	Available for emergency generator
08.429.25 PARTS	200.00	Available for small parts
08.429.31 BILLING SERVICE	300.00	Based on 2001 expenditures
08.429.32 TELEPHONE	400.00	Based on 2001 expenditures
08.429.36 ELECTRIC	5,000.00	Based on 2001 expenditures
08.429.371 SLUDGE DISPOSAL FEES	2,000.00	Based on 2001 expenditures
08.429.372 REPAIR & MAINTENANCE SERVICES	1,200.00	Based on 2001 expenditures
08.429.373 LAWN CARE	1,300.00	Based on 2001 expenditures
08.429.45 OPERATOR SERVICES	16,800.00	Proposal from Township contractor
08.429.47 LABORATORY SERVICES		Included in operator services
08.429.48 ELECTRICAL SERVICES	450.00	Based on 2001 expenditures
08.429.351 BOILER & MACHINERY INSURANCE	290.00	Based on 2001 expenditures
08.429.352 PROPERTY & LIABILITY INSURANCE	280.00	Based on 2001 expenditures
08.429.84 CAPITAL RESERVE	35,280.00	Base rate x 33 units for 3 years @ $11,760/year (2 years lost to repair sand filters)
08.492.01 TRANS. TO G.F. - ADMIN/SNOW/OFFICE SUPP	1,600.00	Reimbursement for staff time, snow removal & office supplies
TOTAL EXPENDITURES - SSG SEWER FUND	65,800.00
CASH IN BANK (END OF MO/YR) SSG SEWER
CASH IN BANK(END OF MO/YR) - SSG SEWER	(2,000.00)
TOWNSHIP BUILDING LOAN - REVENUE
CASH IN BANK (1ST OF MO/YR)	735,000.00	Carry-over from 2001
16.341.00 INTERST	25,000.00	Estimate for 2002
16.392.01 TRANSFER FROM GENERAL FUND
TOTAL REVENUES	760,000.00
TOWNSHIP BUILDING LOAN - EXPENDITURES
16.409.60 RENOVATIONS AND ADDITIONS	700,000.00	Estimate of construction costs
16.409.66 PROFESSIONAL FEES	50,000.00	Estimate of architectural & engineering fees
16.409.67 CONTINGENCY	10,000.00	Available for cost over-runs
19.492.01 TRANSFER TO GENERAL FUND
TOTAL EXPENDITURES	760,000.00
CASH IN BANK (END OF MO/YR) - TWP. BUILDING LOAN
OPEN SPACE CAPITAL RESERVE FUND - REVENUES
CASH IN BANK (1ST OF MO/YR)	19,800.00	Carry-over from 2001
30.341.00 INTEREST	420.00	Estimate for 2002
30.387.00 FEE IN LIEU OF RECREATION OPEN SPACE	225,000.00	Estimate from Toll Bros./Orleans - 15 ac. @$15,000
30.329.01 TRANSFER FROM GENERAL FUND
TOTAL REVENUES	245,220.00
OPEN SPACE CAPITAL RESERVE FUND - EXPENDITURES
30.452.00 PURCHASE OF OPEN SPACE
30.454.00 CAPITAL IMPROVEMENTS	10,000.00	Pavilion at Township park
30.493.00 CAPITAL RESERVE	235,220.00	Set-aside for future projects
TOTAL EXPENDITURES	245,220.00
CASH IN BANK (END OF MO/YR)