determining Capital Departmental needs for equipment and
vehicle replacements, as well as nonrecurring projects in the
Township. The 5 Year Capital Improvement Plan also attempts to
identify funding for the Capital Fund Expenses.
Local governments such as Ross Township use Fund Accounting
or, in basic terms, split operations that provide different services
to the community into separate Funds. Each Fund has their own
Revenue and Expense Accounts that are budgeted at or near
Revenue neutral. For Ross Township, the 3 main Funds are:
Department heads build their individual budgets based on
previous years’ service levels, while having the opportunity to add
requests for additional services they feel are needed to maintain
or improve the resident’s quality of life. Current year’s revenues
and expenses are evaluated and projected for the remainder of
the year, while taking into consideration once per year Revenues
and Expenses, as well as the local economy trends. Once all data
is compiled by the Finance Department and recommended for
approval, a Draft Budget will be sent to the Commissioners for
their review and feedback.
• General Fund (or Operating Fund): the General Fund is the
largest Fund, which includes the general operations of the
Township. Real Estate Tax, Earned Income Tax, Other Taxes,
and Licenses and Permits are the largest Revenue sources,
whereas the largest Expenses are Departmental Salary and
Benefits, Pension Obligations, Debt Service, Insurance, and
Operating Transfers.
• Sanitary Sewer Fund: the Sanitary Sewer Fund is considered
an Enterprise Fund for the Township, as the Fund is to be
funded primarily through user fees. Sewage User Fees are
billed quarterly in the Township, and are based on a fixed
Sewage Service Charge and a Sewage Treatment Charge
based on water usage in the quarter. Rates are set annually
by the Township and Allegheny County Sanitary Authority
(ALCOSAN).
• Capital Fund: the Capital Fund allocates a portion of the
annual Budget towards capital projects and equipment
replacement. The Capital Fund is usually primarily funded
by a transfer from the General Fund and supplemented
by grants that match or cover corresponding expense
appropriations within the Fund.
In August, the Township implemented its first 5 Year Capital
Improvement Plan. This was an important first step towards
The November 7th Committee Meeting will be the first Budget
review session with the Draft Budget to the Public and Board
of Commissioners. Recommendations made at the meeting
will be reviewed by the Finance Department. If many changes
are needed, an updated Draft Budget will be brought back to
the Board in a specific Review Session the following Monday,
November 14th. Final updates will be made to the Budget and
presented at the November 21st Committee Meeting. The Board
will then adopt the 2017 Budget, by Ordinance, at the December
5th’s Regular Meeting. The Budget document will then be posted
to the website and available for review.
If you would like to see additional funding for a new service or less
funding to a current service, now is the time to have conversations
with the appropriate parties, whether it be the Department
Head, the Township Manager, or your Ward’s Commissioner.
Contact information can be found on the Township’s website:
http://www.ross.pa.us/
Ross Township | Fall 2016 | icmags.com 51
R OSS TOWN SHI P N E WS
T
he 2017 Budget process has started, and resident’s input is
welcome in determining how tax dollars will be allocated.
Previous years’ budget can be found on the Township’s
website, in the Finance Department tab.
Ross Township
ROSS TOWNSHIP 2017 BUDGET PROCESS AND DATES