The Pittston Township Planning Commission will meet on the first Thursday of every month in 2012. The Meetings will be held at the Pittston Township Municipal Building, 421 Broad Street, Pittston Twp. PA 18640 at 7PM prevailing time. If the first Thursday falls on a holiday, the meeting will take place on the following day (Friday) at 6:30 PM. The regularly scheduled monthly meeting dates for 2012 are as follows:
January 5, 2012 February 2, 2012 March 1, 2012 April 5, 2012 May 3, 2012 June 7, 2012 July 5, 2012 August 2, 2012 September 6, 2012 October 4, 2012 November 1, 2012 December 6, 2012
Any questions regarding the meeting times, dates, or agenda can be addressed to the Zoning Officer, Terry Best by calling 570-654-0161
A reorganization meeting of Pittston Township will be held on January 3, 2012 at the Municipal Building at 7:00 PM.
The monthly regularly scheduled meeting dates for 2012 are scheduled for the Third Monday of each month at 7:00 PM unless that day is a Holiday in which case the meeting will take place on the next day at 7:00 PM..
|
January
|
17
|
2012
|
|
February
|
21
|
2012
|
|
March
|
19
|
2012
|
|
April
|
16
|
2012
|
|
May
|
21
|
2012
|
|
June
|
18
|
2012
|
|
July
|
16
|
2012
|
|
August
|
20
|
2012
|
|
September
|
17
|
2012
|
|
October
|
15
|
2012
|
|
November
|
19
|
2012
|
|
December
|
17
|
2012
|
.
| |
PITTSTON TOWNSHIP |
|
|
|
| |
|
|
|
|
|
| |
PRELIMINARY 2012 BUDGET |
| |
|
|
|
|
|
| |
|
|
|
|
|
| |
Operating |
Special & Capital |
TOTAL |
|
Emergency Svs. Tax |
| Beginning Fund Balance |
$ 156,000 |
$ 500 |
$ 156,500 |
|
$ - |
| |
|
|
- |
|
|
| Real Estate Taxes Cur Yr |
$ 83,200 |
|
83,200 |
|
83,200 |
| Real Estate Taxes Tx Clm Bur |
15,000 |
|
15,000 |
|
|
| Real Estate Transfer Taxes |
50,000 |
|
50,000 |
|
|
| Earned Income Taxes |
345,000 |
|
345,000 |
|
|
| Mercantile Taxes |
690,000 |
- |
690,000 |
|
|
| EMS Tax |
225,000 |
|
225,000 |
|
|
| Mechanical Devices Taxes |
15,000 |
|
15,000 |
|
|
| Vendor Permits |
6,000 |
|
6,000 |
|
|
| Contractor Registration |
4,000 |
|
4,000 |
|
|
| Cable Television Franchise |
17,500 |
|
17,500 |
|
|
| Court |
22,000 |
|
22,000 |
|
|
| State Police Fines |
4,000 |
|
4,000 |
|
|
| Vehicle Code Violations |
100 |
|
100 |
|
|
| Fines-Probation |
1,500 |
|
1,500 |
|
|
| Interest-Bank Checking |
7,500 |
|
7,500 |
|
|
| Rent-Buildings |
4,200 |
|
4,200 |
|
|
| Foreign Fire Ins Prem Tax |
25,000 |
|
25,000 |
|
|
| Alcoholic Bev Licenses |
1,500 |
|
1,500 |
|
|
| Payments in Lieu of Taxes |
1,200 |
|
1,200 |
|
|
| Gas Tax Refund |
2,500 |
|
2,500 |
|
|
| Municipal Service Tax - Mericle |
15,500 |
|
15,500 |
|
|
| Game Commission Lands |
1,200 |
|
1,200 |
|
|
| State Pension Allocation |
29,000 |
|
29,000 |
|
|
| Recreation |
- |
|
- |
|
|
| Planning & Zoning |
10,000 |
|
10,000 |
|
|
| SALDO & Conditional Use |
|
|
- |
|
|
| Recycling - Curbside |
42,000 |
|
42,000 |
|
|
| Community Revitalization |
|
|
- |
|
|
| Police Accident Reports |
3,500 |
|
3,500 |
|
|
| Building Permits |
120,000 |
|
120,000 |
|
|
| Administrative Fees - Commercial Inspections |
30,000 |
|
30,000 |
|
|
| Sign Tax |
7,500 |
|
7,500 |
|
|
| Liquid Fuels Allocation |
|
87,500 |
87,500 |
|
|
| Community Development |
|
100,000 |
100,000 |
|
|
| Bag Sales |
24,500 |
|
24,500 |
|
|
| Recreation - Rental of Pavilion |
1,500 |
|
1,500 |
|
|
| Miscellaneous Revenue |
3,500 |
|
3,500 |
|
|
| Sale of Equipment |
- |
|
- |
|
|
| Refund - Prior Year Expenditures |
|
- |
|
|
| Reimbursement Manager's Salary |
- |
|
- |
|
|
| Reimbursement - Sewer Authority |
- |
|
- |
|
|
| Reimbursement - Suscon Expenses |
|
- |
|
|
| Reimbursement Engineering Fees |
- |
|
- |
|
|
| OPERATING REVENUE |
$ 1,808,400 |
$ 187,500 |
$ 1,995,900 |
|
$ 83,200 |
| FUNDS AVAILABLE |
$ 1,964,400 |
$ 188,000 |
$ 2,152,400 |
|
$ 83,200 |
| |
|
|
- |
|
|
| |
|
|
- |
|
|
| ADMINISTRATION |
|
|
- |
|
|
| Meetings |
$ - |
|
$ - |
|
|
| Salary - Elected Auditors |
3,000 |
|
3,000 |
|
|
| Salary-Treasurer |
26,500 |
|
26,500 |
|
|
| Manager |
69,000 |
|
69,000 |
|
|
| Salaries-Clerks Gen'l Gov't |
33,952 |
|
33,952 |
|
|
| Salary-Secretary |
4,800 |
|
4,800 |
|
|
| Open Records Officer |
2,400 |
|
2,400 |
|
|
| Grant Coordinator |
1,800 |
|
1,800 |
|
|
| Longevity |
6,650 |
|
6,650 |
|
|
| Payroll Taxes-Employers |
13,480 |
|
13,480 |
|
|
| Health Insurance |
21,080 |
|
21,080 |
|
|
| Medical Reimbursement |
|
|
- |
|
|
| Deductible Reimbursement |
8,570 |
|
8,570 |
|
|
| Municipal Retirement |
3,690 |
|
3,690 |
|
|
| Salaries-Constable |
100 |
|
100 |
|
|
| Solicitors Annual Fee |
30,000 |
|
30,000 |
|
|
| Professional Services |
500 |
|
500 |
|
|
| Computer Services |
2,400 |
|
2,400 |
|
|
| Supplies |
7,200 |
|
7,200 |
|
|
| Postage & Mailing |
1,750 |
|
1,750 |
|
|
| Maintenance Contracts |
1,500 |
|
1,500 |
|
|
| Payroll Service |
2,000 |
|
2,000 |
|
|
| Communication Expense |
6,500 |
|
6,500 |
|
|
| Advertising & Printing |
5,000 |
|
5,000 |
|
|
| Dues & Subscriptions & Other Prof. |
1,750 |
|
1,750 |
|
|
| Other Services & Charges |
500 |
|
500 |
|
|
| Insurance & Bonding |
500 |
|
500 |
|
|
| Small Tools/Minor Equipment |
1,500 |
|
1,500 |
|
|
| |
$ 256,122 |
$ - |
$ 256,122 |
|
|
| TAX COLLECTOR |
|
|
- |
|
|
| Wages - Tax Collector |
$ 3,200 |
|
3,200 |
|
|
| Payroll Taxes |
405 |
|
405 |
|
|
| Tax Collectors Commissions |
25,500 |
|
25,500 |
|
|
| Printing |
2,200 |
|
2,200 |
|
|
| Miscellaneous |
250 |
|
250 |
|
|
| Tax Collectors Bond Premium |
100 |
|
100 |
|
|
| |
$ 31,655 |
$ - |
$ 31,655 |
|
|
| BUILDING |
|
|
- |
|
|
| Cleaning Service |
$ 3,380 |
|
3,380 |
|
|
| Payroll Taxes |
428 |
|
428 |
|
|
| Building Expense |
2,500 |
|
2,500 |
|
|
| Building Service Contracts |
2,000 |
|
2,000 |
|
|
| Public Utility Services |
5,500 |
|
5,500 |
|
|
| Capital Expenditures |
1,500 |
|
1,500 |
|
|
| |
$ 15,308 |
$ - |
$ 15,308 |
|
|
| POLICE |
|
|
- |
|
|
| Salaries-Police Liason Officer |
- |
|
- |
|
|
| Health Insurance Reimbursement |
- |
|
- |
|
|
| Salaries - Chief |
- |
|
- |
|
|
| Salaries-New Hire |
|
|
- |
|
|
| Salaries-Full Time Officers |
$ 38,874 |
|
38,874 |
|
|
| Salaries-Part Time Officers |
101,398 |
|
101,398 |
|
|
| Disability Pay |
29,193 |
|
29,193 |
|
|
| Holiday Pay |
1,560 |
|
1,560 |
|
|
| Court Pay |
4,000 |
|
4,000 |
|
|
| School |
1,000 |
|
1,000 |
|
|
| Longevity |
9,100 |
|
9,100 |
|
|
| Police Clerk |
12,260 |
|
12,260 |
|
|
| Cleaning Service |
- |
|
- |
|
|
| Payroll Taxes-Employers |
21,318 |
|
21,318 |
|
|
| Heart & Lung |
13,529 |
|
13,529 |
|
|
| Health Insurance |
39,307 |
|
39,307 |
|
|
| Drug/Medical Reimbursement |
|
|
- |
|
|
| Deductible Reimbursement |
6,850 |
|
6,850 |
|
|
| Officers Life & Disablilty |
4,500 |
|
4,500 |
|
|
| Retirement Contributions |
|
|
- |
|
|
| Supplies |
2,500 |
|
2,500 |
|
|
| Communication |
4,000 |
|
4,000 |
|
|
| Dues & Subscriptions |
500 |
|
500 |
|
|
| Miscellaneous |
500 |
|
500 |
|
|
| Meetings & Conferences |
1,000 |
|
1,000 |
|
|
| Small Tools/Minor Equipment |
1,500 |
|
1,500 |
|
|
| Capital Purchases |
12,000 |
|
12,000 |
|
|
| Service Contracts |
500 |
|
500 |
|
|
| Uniforms |
5,075 |
|
5,075 |
|
|
| Utilities |
3,000 |
|
3,000 |
|
|
| Vehicle Maintenance |
12,000 |
|
12,000 |
|
|
| Vehicles Gas, Oil, Etc |
18,000 |
|
18,000 |
|
|
| Police Pension Plan - Act 211 |
14,972 |
|
14,972 |
|
|
| Professional Services |
4,500 |
|
4,500 |
|
|
| Professional Liability Deductible |
|
- |
|
|
| |
$ 362,936 |
$ - |
$ 362,936 |
|
|
| FIRE |
|
|
- |
|
|
| Salaries - Full Time |
$ 41,423 |
|
41,423 |
|
$ - |
| Salaries - Part Time |
42,463 |
|
42,463 |
|
|
| Holiday Pay |
1,040 |
|
1,040 |
|
|
| Longevity |
7,425 |
|
7,425 |
|
|
| Payroll Taxes-Employers |
11,544 |
|
11,544 |
|
|
| Health Insurance |
9,243 |
|
9,243 |
|
|
| Medical Reimbursemant |
|
|
- |
|
|
| Drug Reimbursement Plan |
3,100 |
|
3,100 |
|
|
| Retirement Contributions |
2,133 |
|
2,133 |
|
|
| Uniforms |
2,575 |
|
2,575 |
|
|
| Volunteer Fire Co. Insurance |
9,500 |
|
9,500 |
|
|
| Contributions-Firemens Relief |
25,000 |
|
25,000 |
|
|
| Professional Services |
500 |
|
500 |
|
|
| Hydrants |
32,000 |
|
32,000 |
|
|
| Contribution - Volunteer Fire Company |
15,000 |
|
15,000 |
|
|
| Volunteer Fire Co. Truck Payments |
12,000 |
|
12,000 |
|
|
| Equipment Upgrades |
20,000 |
|
20,000 |
|
55,500 |
| Suscon Wages |
36,350 |
|
36,350 |
|
|
| Longevity |
375 |
|
375 |
|
|
| Suscon Taxes |
4,591 |
|
4,591 |
|
|
| Suscon Utilities |
8,000 |
|
8,000 |
|
|
| |
$ 284,261 |
$ - |
$ 284,261 |
|
$ 55,500 |
| AMBULANCE |
|
|
- |
|
|
| Reimbursement - Ambulance Fees |
$ 16,500 |
|
16,500 |
|
$ - |
| Reimbursement - EMT Staff |
25,192 |
|
25,192 |
|
|
| Reimbursement - Truck Upgrades |
4,500 |
|
4,500 |
|
27,700 |
| Contributions-Ambulance Assoc |
15,000 |
|
15,000 |
|
|
| |
$ 61,192 |
$ - |
$ 61,192 |
|
$ 27,700 |
| ZONING |
|
|
- |
|
|
| Salary-Zoning Officer |
$ 31,050 |
|
31,050 |
|
|
| Meetings |
1,200 |
|
1,200 |
|
|
| Code Enforcement |
- |
|
- |
|
|
| Longevity |
300 |
|
300 |
|
|
| Payroll Taxes-Employers |
2,798 |
|
2,798 |
|
|
| Health Insurance |
25,075 |
|
25,075 |
|
|
| Medical Reimbursement |
|
|
- |
|
|
| Drug Reimbursement Plan |
4,000 |
|
4,000 |
|
|
| Solicitor - Zoning |
2,500 |
|
2,500 |
|
|
| Solicitor - Planning |
7,500 |
|
7,500 |
|
|
| Advertising & Printing |
500 |
|
500 |
|
|
| Sub Contractor Inspector |
96,000 |
|
96,000 |
|
|
| Small Tools/Minor Equipment |
200 |
|
200 |
|
|
| Transcription Services |
1,500 |
|
1,500 |
|
|
| Engineering |
|
|
- |
|
|
| Zoning Codification |
8,000 |
|
8,000 |
|
|
| Supplies |
|
|
- |
|
|
| |
$ 180,623 |
$ - |
$ 180,623 |
|
|
| EMS SERVICES |
|
|
- |
|
|
| Salary-Em Mgt Coordinator |
$ 5,000 |
|
5,000 |
|
|
| EMS - Personnel |
1,200 |
|
1,200 |
|
|
| Payroll Taxes-Employers |
784 |
|
784 |
|
|
| Health Insurance |
25,075 |
|
25,075 |
|
|
| Medical Reimbursement |
4,000 |
|
4,000 |
|
|
| Drug Reimbursement Plan |
- |
|
- |
|
|
| Supplies |
- |
|
- |
|
|
| |
$ 36,059 |
$ - |
$ 36,059 |
|
|
| SEWER |
|
|
- |
|
|
| Sewer Salaries |
- |
|
- |
|
|
| Sewer Board Members |
- |
|
- |
|
|
| Longevity |
- |
|
- |
|
|
| Payroll Taxes-Employers |
- |
|
- |
|
|
| Insurance Allocation |
- |
|
- |
|
|
| WVSA & LLSA Sewer Reimbursement |
$ 68,000 |
|
68,000 |
|
|
| Pittston Twp. Sewer Reimbursement |
9,400 |
|
9,400 |
|
|
| Supplies |
- |
|
- |
|
|
| |
$ 77,400 |
$ - |
$ 77,400 |
|
|
| RECYCLING |
|
|
- |
|
|
| Recycling Coordinator |
$ 6,000 |
|
6,000 |
|
|
| Payroll Taxes-Employers |
459 |
|
459 |
|
|
| Retirement Contributions |
300 |
|
300 |
|
|
| Containers |
5,000 |
|
5,000 |
|
|
| Recycling Contract |
50,400 |
|
50,400 |
|
|
| |
$ 62,159 |
$ - |
$ 62,159 |
|
|
| REFUSE |
|
|
- |
|
|
| Refuse Salaries |
$ 600 |
|
600 |
|
|
| Payroll Taxes-Employers |
75 |
|
75 |
|
|
| Bag Purchases |
17,000 |
|
17,000 |
|
|
| Contracted Services-Refuse |
163,500 |
|
163,500 |
|
|
| Other Services & Charges |
500 |
|
500 |
|
|
| Building Repairs & Maintenance |
3,500 |
|
3,500 |
|
|
| Refuse Postage & Mailing |
1,200 |
|
1,200 |
|
|
| Recycling Building Utilities |
9,000 |
|
9,000 |
|
|
| Repairs & Maint. Service |
|
|
- |
|
|
| |
195,375 |
- |
195,375 |
|
|
| Streets & Roads |
|
|
- |
|
|
| Roadmaster |
$ 42,500 |
|
42,500 |
|
|
| Highway |
85,680 |
|
85,680 |
|
|
| Longevity |
2,750 |
|
2,750 |
|
|
| Health Insurance Reimbursement |
13,764 |
|
13,764 |
|
|
| Payroll Taxes-Employers |
10,962 |
|
10,962 |
|
|
| Deductible Reimbursement |
5,500 |
|
5,500 |
|
|
| Drug Reimbursement |
|
|
- |
|
|
| Rentals Equipment/Other |
1,000 |
|
1,000 |
|
|
| Engineering Services |
7,500 |
|
7,500 |
|
|
| Health Insurance |
8,421 |
|
8,421 |
|
|
| Retirement Contributions |
271 |
|
271 |
|
|
| Communication Expense |
1,500 |
|
1,500 |
|
|
| Uniforms |
1,700 |
|
1,700 |
|
|
| Vehicle Maintenance |
15,000 |
|
15,000 |
|
|
| Vehicles Gas, Oil, Etc |
13,000 |
|
13,000 |
|
|
| Salt & Cinders |
|
28,000 |
28,000 |
|
|
| Capital Purchases |
|
|
- |
|
|
| Truck |
|
|
- |
|
|
| Backhoe |
|
|
- |
|
|
| Traffic Signal Maintenance |
6,500 |
|
6,500 |
|
|
| Street Lighting |
|
60,000 |
60,000 |
|
|
| Street Signs & Makings |
3,500 |
|
3,500 |
|
|
| Equipment Repairs & Maint |
10,000 |
|
10,000 |
|
|
| Supplies |
4,000 |
|
4,000 |
|
|
| Repairs to Roads |
6,500 |
|
6,500 |
|
|
| Small Tools/Minor Equipment |
1,500 |
|
1,500 |
|
|
| Streets & Roads |
|
100,000 |
100,000 |
|
|
| Road & Bridge Reconstruction |
4,500 |
|
4,500 |
|
|
| Repairs & Maint.-Sewers |
4,000 |
|
4,000 |
|
|
| |
250,048 |
188,000 |
438,048 |
|
|
| RECREATION |
|
|
- |
|
|
| Salaries-Parks Staff |
$ 7,459 |
|
7,459 |
|
|
| Payroll Taxes-Employers |
944 |
|
944 |
|
|
| Transfer - Recreation |
15,000 |
|
15,000 |
|
|
| Appropriation - LLeague |
|
|
- |
|
|
| Insurance - L League |
2,500 |
|
2,500 |
|
|
| Equipment Maintenance |
2,000 |
|
2,000 |
|
|
| Utilities |
1,000 |
|
1,000 |
|
|
| Special Projects |
1,500 |
|
1,500 |
|
|
| Capital Expenditures |
- |
|
- |
|
|
| |
$ 30,402 |
$ - |
$ 30,402 |
|
|
| INSURANCES & OTHER |
|
|
- |
|
|
| Auto |
$ 25,080 |
|
25,080 |
|
|
| Police Liability |
5,100 |
|
5,100 |
|
|
| Property Insurance |
3,329 |
|
3,329 |
|
|
| Workers Compensation |
42,964 |
|
42,964 |
|
|
| Insurance - General Liability |
21,131 |
|
21,131 |
|
|
| Insurance & Bonding |
300 |
|
300 |
|
|
| Errors & Ommissions |
10,445 |
|
10,445 |
|
|
| Inland Marine |
754 |
|
754 |
|
|
| Disability Insurance |
4,800 |
|
4,800 |
|
|
| Act 477 Insurance |
5,700 |
|
5,700 |
|
|
| Misc - Other |
1,258 |
|
1,258 |
|
|
| |
$ 120,861 |
$ - |
$ 120,861 |
|
$ - |
| |
|
|
|
|
|
| TOTAL EXPENDITURES |
1,964,400 |
188,000 |
2,152,400 |
|
83,200 |
MATRESS AND BOX SPRINGS
DUE TO CIRCUMSTANCES BEYOND THE CONTROL OF UNITED SANITATION THEY NO LONGER CAN PICK UP MATRESS AND BOX SPRINGS FREE OF CHARGE.
IN ORDER TO HAVE YOUR MATRESS AND BOX SPRINGS PICKED UP RESIDENTS OF PITTSTON TOWNSHIP MUST PURCHASE A SPECIAL STICKER AT A COST OF $30 FOR EACH MATRESS AND/OR BOX SPRING.
STICKERS CAN BE PURCHASED AT THE MUNICIPAL BUILDING BETWEEN THE HOURS OF 8:00 AM TO 4:00 PM MONDAY THRU FRIDAY.
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Rep. Sid Michaels Kavulich offers mobile constituent services throughout the district
In order to better serve area residents, State Rep. Sid Michaels Kavulich is planning a series of mobile office hours throughout the 114th Legislative District.
Kavulich is bringing constituent services to residents of Pittston Township Twp. on the third Thursday of each month, from 10 a.m. to 1 p.m.
The first mobile office service is scheduled for Thursday, March 17, 2011.
Place: Pittston Township Municipal Building 421 Broad St. Pittston, PA 18640
Mobil offices will have the same constituent services offered at Kavulich's main office in Taylor, including:
PennDOT problems and/or questions Property Tax/Rent Rebate and PACE/PAGENET applications Resources for seniors and veterans Adult Basic health insurance information CHIP - Children's Health Insurance Program Hunting and fishing information College financial aid/scholarship inform
PUBLIC NOTICE
The Final Meeting for 2010 will be held on December 20, 2010 at 7:00 PM
A reorganization meeting of Pittston Township will be held on January 3, 2011 at the Municipal Building at 7:00 PM.
The monthly regularly scheduled meeting dates for 2011 are scheduled for the Third Monday of each month at 7:00 PM unless that day is a Holiday in which case the meeting will take place on the next day at 7:00 PM..
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January
|
18
|
2011
|
|
February
|
21
|
2011
|
|
March
|
21
|
2011
|
|
April
|
18
|
2011
|
|
May
|
16
|
2011
|
|
June
|
20
|
2011
|
|
July
|
18
|
2011
|
|
August
|
15
|
2011
|
|
September
|
19
|
2011
|
|
October
|
17
|
2011
|
|
November
|
21
|
2011
|
|
December
|
19
|
2011
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PLANNING COMMISSION MEETING DATES
The Pittston Township Planning Commission will meet on the first Thursday of every month in 2011. The Meetings will be held at the Pittston Township Municipal Building, 421 Broad Street, Pittston Twp. PA 18640 at 7PM prevailing time. If the first Thursday falls on a holiday, the meeting will take place on the following day (Friday) at 6:30 PM. The regularly scheduled monthly meeting dates for 2011 are as follows:
January 6, 2011
February 3, 2011
March 3, 2011
April 7, 2011
May 5, 2011
June 2, 2011
July 7, 2011
August 4, 2011
September 1, 2011
October 6, 2011
November 3, 2011
December 1, 2011
Any questions regarding the meeting times, dates, or agenda can be addressed to the Zoning Officer, Terry Best by calling 570-654-0161
|
THOMAS J. FIORELLI
Certified Public Accountant
7O5 POWELL AVENUE JESSUP, PENNSYLVANIA 18434
TELEPHONE: (57O) 383-O782 FAX: (57O) 383-1515
Board of Supervisors
Township of Pittston, Pennsylvania
Independent Auditors' Report
I have audited the accompanying financial statements of the Township of Pittston, Pennsylvania, as of and for the year ended December 31, 2009, as listed in the table of contents. These financial statements are the responsibility of Township's management. My responsibility is to express an opinion on these financial statements based on my audit.
I conducted my audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that I plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. I believe that my audit provides a reasonable basis for my opinion.
As described in note 1, the Township of Pittston has not conformed with GASB 34 and still prepares its financial statements on the cash basis of accounting that demonstrates compliance with the regulatory basis of accounting and budget laws of the Commonwealth of Pennsylvania, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. The differences between the regulatory basis of accounting and accounting principals generally accepted in the United States of America are also described in Note 1 and include non presentation of statements of net assets, activities, and management discussion and analysis.
In my opinion, because of the Township's policy to prepare its financial statements on the basis of accounting discussed in the preceding paragraph, its non conformance with GASB 34 and non presentation of various aforementioned statements, the financial statements referred to above do not present fairly, in conformity with accounting principles generally accepted in the United States of America, the financial position of the Township of Pittston, Pennsylvania, as of December 31, 2009, or changes in financial position and cash flows, where applicable, for the year then ended.
Also, in my opinion, the financial statements referred to above present fairly, in all material respects, the cash and unencumbered cash balances of the Township of Pittston, Pennsylvania, as of December 31, 2009, and the revenues it received and expenditures it paid for the year then ended, on the basis of accounting described in note 1.
The required supplementary information, included in the notes to financial statements, is not a required part of the basis of financial statements but is supplementary information required by the Governmental Accounting Standards Board. I have applied certain limited procedures, which consisted principally of inquires of the plan's management, regarding the methods of measurement and presentation of the supplementary information. However, I did not audit the information and express no opinion on it.
In accordance with Government Auditing Standards, I have also issued my report dated February 5, 2010 on my consideration of the Township of Pittston's internal control over financial reporting and on my tests of its compliance with certain provisions of laws, regulations, contracts, and grants. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be read in conjunction with this report in considering the results of my audit.
Jessup, Pennsylvania February 5, 2010
TOWNSHIP OF PITTSTON
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|
|
|
|
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COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND OTHER FINANCING SOURCES
|
|
AND CHANGES IN FUND BALANCES - CASH BASIS
|
|
FOR THE YEAR ENDED DECEMBER 31, 2009
|
|
|
|
|
|
|
|
|
|
|
|
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GOVERNMENTAL FUND TYPES |
|
|
|
LIQUID |
CAPITAL |
|
|
GENERAL |
FUELS |
PROJECTS |
TOTALS |
| |
FUND |
FUND |
FUND |
(MEMO ONLY) |
|
|
|
|
|
| Mercantile tax |
$ 607,248 |
|
|
$ 607,248 |
| Earned income tax |
364,709 |
|
|
364,709 |
| Local service tax |
247,534 |
|
|
247,534 |
| Other taxes |
175,419 |
|
|
175,419 |
| Charges for services |
89,199 |
|
|
89,199 |
| Intergovernmental revenues |
88,569 |
$ 92,583 |
$ 2,822,533 |
3,003,685 |
| License & permits |
22,758 |
|
|
22,758 |
| Interest and rents |
20,417 |
17 |
|
20,434 |
| Contributions |
|
|
183,744 |
183,744 |
| Fines & forfeitures |
18,511 |
|
|
18,511 |
| Miscellaneous revenue |
50,948 |
|
|
50,948 |
|
|
|
|
|
| TOTAL REVENUE |
$1,685,312 |
$ 92,600 |
$ 3,006,277 |
$ 4,784,189 |
|
|
|
|
|
|
|
|
|
|
| General government |
$ 304,834 |
|
|
$ 304,834 |
| Public safety |
629,680 |
|
|
629,680 |
| Public works - sanitation & recycling |
192,775 |
|
|
192,775 |
| Public works - sewer |
94,112 |
|
|
94,112 |
| Highways and streets |
424,278 |
|
|
424,278 |
| Parks & recreation |
46,850 |
|
|
46,850 |
| Capital outlay - general |
5,630 |
|
|
5,630 |
| Capital outlay - infrastructure |
|
|
$ 2,825,188 |
2,825,188 |
| Miscellaneous |
121,227 |
- |
|
121,227 |
|
|
|
|
|
| TOTAL EXPENDITURES |
$1,819,386 |
$ - |
$ 2,825,188 |
$ 4,644,574 |
|
|
|
|
|
|
$ (134,074) |
$ 92,600 |
$ 181,089 |
$ 139,615 |
|
|
|
|
|
| Proceeds from the sale of general fixed assets |
$ 270 |
|
|
$ 270 |
| Operating transfers in |
89,189 |
|
|
89,189 |
| Operating transfers out |
- |
$(89,189) |
|
(89,189) |
|
|
|
|
|
| TOTAL OTHER FINANCING SOURCES (USES) |
$ 89,459 |
$(89,189) |
$ - |
$ 270 |
|
|
|
|
|
|
|
|
|
|
| Excess Revenue Over (Under) Expenditures |
$ (44,615) |
$ 3,411 |
$ 181,089 |
$ 139,885 |
|
|
|
|
|
| Fund Balances (Deficit), January 1, 2009 |
$1,499,870 |
$ 2,206 |
$ (177,721) |
$ 1,324,355 |
|
|
|
|
|
| Fund Balances (Deficit), December 31, 2009 |
$1,455,255 |
$ 5,617 |
$ 3,368 |
$ 1,464,240 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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See Notes to Financial Statements
A complete audit report is available for public inspection at the Business Office between the hours of 11:00 AM to 4:00 PM Monday thru Friday.
John A. Bonita, CPA
Financial Administrator/Business Manager
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