Administrative Code

Adopted September 2021

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Executive Summary
The impetus for developing this Administrative Code was a result of the discussions
held by the members of The Borough of Mahanoy City Government Study Commission
as they performed their responsibilities of studying the Borough’s governmental
operations. The members unveiled past inconsistencies regarding implementation of
Borough administrative policies and even the Borough’s failure to have necessary
administrative policies. In response to this finding, the Government Study Commission
incorporated into the home rule charter it was developing a mandate for the Borough to
develop a comprehensive administrative code that would provide future Borough
administrators with a readily accessible document to assist them as they conducted
day-to-day administrative operations.
This Administrative Code, developed through the cooperative efforts of Baker Tilly and
the Borough’s elected and appointed officials and employees, is intended to
operationalize the Borough’s adopted Home Rule Charter by setting forth a plan for the
organization, administrative structure, and operational procedures of the Borough’s
government. The Administrative Code also establishes legislative and administrative
procedures, defines the responsibilities of Borough officials and establishes fiscal
controls. Included in this Administrative Code are such items as:
• 	Outline of Borough structure, including Borough Council meetings, outline of
departments, offices, boards, authorities, including their scope of responsibility
and internal procedures for operation
• 	The financial policies and procedures of the Borough, including accounting
system, budgeting and other financial procedures
• 	Human resource administration, including employment guidelines and
performance management
Nothing in the Administrative Code is designed or intended to supersede related
provisions in either the established Collective Bargaining Agreements (“CBAs”) for the
Police Department or the Teamsters Local Union No. 429 or the Civil Services
requirements. If a conflict is found to exist between the Administrative Code and the
CBAs, the respective CBAs and/or Civil Service requirements will govern.
It is hoped that the users of this Administrative Code will find it a useful guide for
conducting Borough affairs and that it’s contents are periodically reviewed by Borough
officials to make any necessary adjustments in response to future legislative,
technological and cultural changes.

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Table of Contents
Chapter 1 – Borough Structure ..................................................................................................................... 1
Borough Council Meetings ........................................................................................................................ 1
Procedures ............................................................................................................................................. 1
Code of Conduct .................................................................................................................................... 1
Departments .............................................................................................................................................. 1
Committees ............................................................................................................................................... 2
Authorities, Boards and Commissions ...................................................................................................... 2
Establishment ........................................................................................................................................ 2
Membership ........................................................................................................................................... 2
Chapter 2 - The Accounting Plan and Procedures ....................................................................................... 3
General Provisions .................................................................................................................................... 3
Accounting system and records ................................................................................................................ 3
Accounting Principles and Policies ............................................................................................................ 4
Budget ....................................................................................................................................................... 4
Budget Calendar .................................................................................................................................... 4
Annual Operating Budget ...................................................................................................................... 5
Lapse of Appropriations ......................................................................................................................... 6
Capital Plan and Budget ........................................................................................................................ 6
Budgetary Control .................................................................................................................................. 6
Transfers between Departments ........................................................................................................... 7
Bank Accounts ........................................................................................................................................... 7
Investment of Funds .................................................................................................................................. 7
Debt Limitations and Borrowing ................................................................................................................ 8
Insurance Coverages ................................................................................................................................ 8
Transactional processing........................................................................................................................... 9
Month-end Duties ................................................................................................................................... 9
Quarter-end Duties ................................................................................................................................ 9
Year-end Duties ................................................................................................................................... 10
Fund Balance Considerations ................................................................................................................. 10
Procurement and acquisition ................................................................................................................... 10
Conflict of Interest .................................................................................................................................... 11
Definitions ............................................................................................................................................ 11
Procedures ........................................................................................................................................... 12
Gifts and Favors ................................................................................................................................... 12
Chart of Accounts .................................................................................................................................... 12
Objects of Expense ................................................................................................................................. 13
Personnel Services .............................................................................................................................. 13

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Supplies ............................................................................................................................................... 13
Other Services and Charges ............................................................................................................... 13
Capital Outlays ..................................................................................................................................... 13
Estimated Useful Lives of Capital Assets ................................................................................................ 14
Chapter 3 – Borough Funds ........................................................................................................................ 15
Governmental Funds ............................................................................................................................... 15
General Fund ....................................................................................................................................... 15
Special Revenue Fund(s) .................................................................................................................... 15
Debt Service Fund ............................................................................................................................... 16
Capital Projects Funds ......................................................................................................................... 16
Permanent Funds ................................................................................................................................ 17
Proprietary Funds .................................................................................................................................... 17
Enterprise Funds .................................................................................................................................. 17
Internal Service Funds ......................................................................................................................... 17
Fiduciary Funds ....................................................................................................................................... 17
Pension and Other Employee Benefit Trust Funds ............................................................................. 17
Investment Trust Funds ....................................................................................................................... 18
Private Purpose Trust Funds ............................................................................................................... 18
Custodial (Agency) Funds ................................................................................................................... 18
Chapter 4 – Human Resources Administration........................................................................................... 19
Employment Guidelines ........................................................................................................................... 19
Employment at Will .............................................................................................................................. 19
Equal Employment Opportunity ........................................................................................................... 20
Sexual Harassment, Unlawful Discrimination & Retaliation ................................................................ 20
Reasonable Accommodations ............................................................................................................. 22
Workplace Safety and Health .............................................................................................................. 22
Complaint Procedure: .......................................................................................................................... 23
Workplace Violence ............................................................................................................................. 23
Complaint Procedure: .......................................................................................................................... 25
Confidentiality ...................................................................................................................................... 25
Conflict of Interest ................................................................................................................................ 26
Ethical Standards of Conduct .............................................................................................................. 26
Attendance ........................................................................................................................................... 27
Appearance at Work ............................................................................................................................ 27
Solicitation & Distribution ..................................................................................................................... 27
Social Media & Communications ......................................................................................................... 28
Visitors in the Workplace ..................................................................................................................... 29
Smoking ............................................................................................................................................... 29

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Recruitment & Selection .......................................................................................................................... 30
Position Descriptions ........................................................................................................................... 30
Position Requisition & Approval Process............................................................................................. 30
Internal Posting Procedure .................................................................................................................. 30
External Sourcing................................................................................................................................. 30
Applicant Tracking ............................................................................................................................... 31
Interview Process & Participants ......................................................................................................... 31
Employment Testing ............................................................................................................................ 31
Selection Process ................................................................................................................................ 31
Employment Eligibility Verification ....................................................................................................... 32
Promotions, Transfers and Demotions ................................................................................................ 32
Onboarding .............................................................................................................................................. 32
Orientation ........................................................................................................................................... 32
Probationary Period of Employment .................................................................................................... 32
Training ................................................................................................................................................ 32
Employment Classifications..................................................................................................................... 32
Definitions ............................................................................................................................................ 33
Compensation and Hours Worked .......................................................................................................... 33
Hours and Work Schedule ................................................................................................................... 33
Timekeeping ........................................................................................................................................ 34
Payment of Wages ............................................................................................................................... 34
Payroll Deductions ............................................................................................................................... 34
Overtime .............................................................................................................................................. 35
Collective Bargaining Agreements .......................................................................................................... 35
Police Department of the Borough of Mahanoy City ........................................................................... 35
Teamsters Local Union No. 429 .......................................................................................................... 35
Performance Management ...................................................................................................................... 36
Annual Performance Review ............................................................................................................... 36
Review Process ................................................................................................................................... 36
Performance Improvement / Corrective Action Process...................................................................... 37
Disciplinary Action Process ................................................................................................................. 37
Investigative Process ........................................................................................................................... 38
Separation of Employment ...................................................................................................................... 38
Return of Borough Property ................................................................................................................. 38
Continuation of Benefits ....................................................................................................................... 39

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Chapter 1 – Borough Structure
Borough Council Meetings
Procedures
A. 	Rules. The Council shall determine its own rules and Order of Business.
B. 	Meetings. Council shall hold a regular meeting at least once each month on a day, time and
place as the Council may prescribe by rule. Council may, by resolution, cancel a meeting in the
event it is deemed not necessary due to lack of business.
C. 	Special Meetings. Special meetings may be held on the call of the Chairperson of Council or at
least three (3) Members of Council may request in writing at such time and place and under such
conditions as the Council may prescribe by rule.
D. 	Meetings Open to the Public. All meetings shall be open to the public, except executive
sessions as authorized by law. The Chamber shall be arranged in such a way as to have all
Members of Council facing the public.
E. 	Voting. All action shall be at a public session and shall require an affirmative vote of a majority
of the members of Council participating in a meeting in which a quorum is present.
F. 	The Council shall provide for keeping of Minutes of its proceedings. The Minutes shall be a
public record and shall be maintained in Borough Hall and available digitally on the Borough’s
website. The Borough may also provide a copy on the Borough’s website (agenda, zoom link
and meetings).
G. 	Meetings may be held through electronic means, with an in-person quorum. A member of
Council may participate in Council meetings by means of a telecommunication device up to
three times per year without a special exemption, such as telephone or computer terminals,
which permit, at a minimum, audio communication between locations, provided a majority of
Council is physically present at the advertised location and a quorum is established at the
convening or reconvening of the meeting.
H. 	Meetings may be held through electronic means, without an in-person quorum or affecting the 3
times per year limitation, in instances of public health or other publicly declared emergencies.
Code of Conduct
Conflicts of Interest. The use of public office for private gain is prohibited. No elected official, officer or
employee may:
A. Act in an official capacity on matters in which the employee or official has a private financial
capacity, on matters in which the employee or official has a private financial interest clearly
separate from that of the general public;
B. Accept gifts and other things of value in return for a favorable decision or vote. In all cases, gifts
received must be publicly recorded and submitted to the Borough Secretary specifying the date
received, the name and address of the donor, and the value of the gift;
C. Act in a private capacity on matters dealt with as a public official or employee;
D. Use confidential information for personal gain;
E. Appear before Borough departments, offices and agencies on behalf of private interests;
F. Use of Borough property, equipment and/or supplies for personal reasons or gain without
express permission.
Departments
The Borough shall operate as a Council/Manager form of government, consistent with the provisions of
the Borough’s Home Rule Charter. Council shall appoint a qualified individual as Borough Manager and
fix the Borough Manager’s compensation. The Borough Manager shall hold no political office or other
remunerative employment. The Manager is the Chief Executive Officer of the Borough and shall have
sole authority to direct their subordinates and all requests of Council shall be directed to the Borough
Manager.
The Borough shall be comprised of various departments, each of which has a department head reporting
directly to the Borough Manager.

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Committees
Borough Council may create committees for the purpose of making recommendations to Council on any
subject matter before Council. All Borough Council Committees shall be comprised of two (2) members
of Borough Council and the Borough Manager. No committee of Borough Council shall have a
designated official committee chairperson.
Committees shall meet on an as needed basis at the discretion of the committee members or as directed
by Borough Council. All members of Council shall be eligible to serve on any committee established by
Council, unless a member has a conflict of interest that prohibits them from acting in an official capacity
on the subject matter before the committee.
When forming a new committee, appointing Council members to a committee at the bi-annual
organizational meeting or when there is a vacancy on a committee, the Council Chairperson shall request
volunteers from among Council members for each available committee seat. Committee seat
appointments shall be made by the Council Chairperson. If two or more members of council disagree
with the Chairperson’s appointment, they may request that the Chairperson’s appointment be approved
by an affirmative vote of the members of Council in attendance.
Authorities, Boards and Commissions
Establishment
A. 	Borough Council shall encourage the participation of citizens in their government through the
establishment of authorities, boards, and commissions to carry out Borough business. Such
authorities, boards and commissions shall be established by ordinance including a clear
statement of whether they shall be advisory in nature or shall have power and authority under
Borough ordinance or state or federal code.
B. 	Borough Council may not change the powers or authority of any authority, board or commission
except by ordinance.
C. 	Borough Council may, by ordinance, abolish any authority, board or commission not
established by state or federal mandate or by this administrative code.
D. 	All authorities created by Council shall provide an annual report to Council of their finances and
their programs.
Membership
A. 	Appointments. Each authority, board or commission shall nominate individuals to serve on their
board to the Borough Council. Borough Council shall approve all appointments for each
authority, board and commission, except as otherwise required by State Law. Broad citizen
participation shall be encouraged in recruiting appointees and making appointments.
B. 	Vacancies. Any vacancy caused by death or resignation shall be filled promptly. The person so
appointed shall serve for the unexpired term of the person vacating such position.
C. 	Qualifications. As a general rule, members of authorities, boards and commissions shall be
residents of the Borough and shall not have a conflict of interest related to the purpose or
activities of the authority, board or commission. At the discretion of Council, persons not
residents of the Borough, but who have a significant property or business interest in the
Borough, may be selected to serve.

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Chapter 2 - The Accounting Plan and Procedures
General Provisions
The Borough shall maintain separate funds (groupings of accounts set aside for the purpose of
accounting for moneys or other resources of general functions or specific activities as required by grantor,
statute or other requirement) within its accounting system. A fund is a fiscal and accounting entity with a
self-balancing set of accounts in which cash and other financial resources, together with all related
liabilities and residual equities or balances, and changes therein, that are segregated for the purpose of
carrying on specific activities or attaining certain objectives in accordance with special regulations.
Each fund is an entirely separate entity. Transactions between funds will be carefully recorded and fully
supported by issuing receipts and warrants. Transfers may be made between funds in the form of
temporary loans as provided by law.
The resources of a particular fund may be used only for the purposes for which the fund was created or
as otherwise authorized by law. Therefore, one of the fundamentals of good accounting is that a proper
charge be made for all substantial interfund services and that an adequate record be made for all
interfund receipts and disbursements. In brief, such billings should be made by all funds concerned and
warrants drawn from one fund to another in payment thereof, so that each fund will show its correct
financial position.
Incidental services and supplies given by one fund to another shall be billed to and paid for by the fund
receiving such services and supplies. In case an employee of one fund works part-time for another fund,
the pay of that employee shall be divided in recording the payroll, and the proper amount charged to each
fund.
Accounting system and records
The accounting system serves many varied purposes. Primarily it must furnish the responsible officials
with an effective aid in the financial management of the Borough. In addition, it must serve the taxpayer
by providing an adequate record of operations and informative statements of results at frequent intervals.
The Borough’s primary accounting system is intended to provide information to meet the following
purposes:
1. 	Records shall be kept in full compliance with all legal and statutory requirements;
2. 	Accounting shall be based on a separation of funds (as defined in Chapter 3);
3. 	Distinction with respect to character of expenditure shall be maintained;
4. 	The uniform classification of accounts shall be used in budgeting, accounting and reporting;
5. 	Budgetary control of receipts and disbursements shall be established; and,
6. 	Unexpended balances of appropriations, for other than encumbrances by contract or purchase
order, shall lapse at the close of each year.
The Borough shall maintain a suitable electronic accounting system that at a minimum provides the
above information in a computerized system or record.
The Borough shall maintain its accounting system on the modified accrual basis of accounting, which
recognizes an economic transaction or event as revenue in the operating period when the revenues are
both measurable and available to liquidate liabilities of the current period. Available means collectible in
the current period or soon enough thereafter to be used to pay liabilities of the current period. Similarly,
expenditures are generally recognized when an event or transaction is expected to draw on current
available resources.

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Accounting Principles and Policies
The major principles of accounting which underlie the Uniform System contained in this administrative
code are:
1. 	Records shall be kept in full compliance with all legal requirements.
2. 	Accounting shall be based on a separation of funds.
3. 	Distinction with respect to character of expenditure shall be maintained.
4. 	The uniform classification of accounts shall be used in budgeting, accounting and reporting.
5. 	The records shall be kept on either a single-entry cash basis or double-entry modified accrual
basis.
6. 	Budgetary control of receipts and disbursements shall be established.
7. 	Unexpended balances of appropriations, for other than encumbrances by contract or purchase
order, shall lapse at the close of each year.
Budget
The Borough will prepare and adopt an annual operating budget for all Borough funds. This budget
should present an opportunity to carefully plan and provide for municipal activities for the coming year
and facilitate information to create and adopt a reasoned and balanced budget related to how municipal
resources will be spent. The budget process has several purposes:
• 	The budgeting process should allow the elected governing body to express its goals for
community services for the coming year that is readily understandable by the citizens.
• 	The budget allocates revenues among various municipal services. Careful decisions on what is
most important have to be made in determining where the limited amount of funds available will
be spent.
• 	The budget provides citizens with valuable information on how their tax dollars will be spent.
• 	The budget document authorizes expenditures for the budgeted items by making appropriations.
• 	The budget provides a framework for monitoring the performance of revenues and the
accumulation of expenditures during the year.
The Borough is required under its home rule charter to adopt an annual operating budget and budgets for
all Borough created special funds for the following fiscal year no later than December 31 st. The following
items should be included in the operating budget and budgets for all Borough funds:
a. 	Projections of revenue estimates and proposed expenditures must be made
b. 	The minimum municipal obligation of the municipality for the following year must be determined
by the chief administrative officer of each municipal pension plan and submitted to the Borough
Council by September 30 st
c. 	A public meeting of the Borough Council is held at which time the budget for all funds of the
Borough is discussed.
d. 	After the proposed budget is prepared, it must be advertised for a period of at least 10 days prior
to final adoption.
e. 	The Borough Council must officially adopt a balanced budget before December 31 st of the year
preceding the budget year.
Budget Calendar
The budget calendar is intended to outline what should be done, by whom and when to ensure the budget
is created on a timely and efficient manner. The Borough’s budget calendar is as follows:

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Annual Operating Budget
The budget will be comprised of all funds of the Borough, not just the general fund.
Due Date – no later than 	Budget Activity
Individual
Responsible
September 1
Obtain current year actual revenue and
expenditure amounts and project to year-end 	Borough Manager
September 15
Compare annualized current year activity to
current year budget 	Borough Manager
September 30
Municipal pension obligation for the following
fiscal year submitted to Borough Council
Chief Administrative
Officer of pension plan
October 1
Project revenue estimates for the following year’s
budget
Borough Manager /
Accountant
October 15 - 30
Preparation of proposed operating budget and
Borough Manager meetings with Finance
Committee for initial review and comment
Borough Manager /
Finance Committee
November Council
Meeting
Presentation of proposed budget and budget
message to Borough Council (no later than
November 15) 	Borough Council
November (after
presentation of proposed
operating budget)
Advertisement that the proposed operating
budget is available for public inspection (must
run minimum of 10 days before Council action) 	Borough Manager
Mid – End November
Council work session(s) to review proposed
budget 	Borough Council
December Council
Meeting
Borough Council adoption of the annual
operating budget, budgets for all Borough special
funds and the adoption of applicable tax
legislation 	Borough Council
December 31
Charter deadline to adopt all Borough fund
budgets 	Borough Council
January
In years following a municipal election, the
adopted operating budget may be amended,
subject to the 10-day public notice requirement
and 7-day ordinance notice requirement 	Borough Council
February 15
Deadline to adopt amended Budget Ordinance or
resolution and amended tax ordinance (only
applicable in years following a municipal election) 	Borough Council
The budget shall provide a complete financial plan of all Borough funds and activities for the ensuing
fiscal year in accordance with all Generally Accepted Accounting Principles and shall be in such form as
the Borough Manager deems desirable or the Borough Council may require. In organizing the budget, the
Borough Manager shall utilize the most feasible combination of expenditure classification by fund,
organization unit, program, purpose or activity, and object. The Budget shall contain, among other things,
the following:
a. 	It shall begin with a budget message to provide a simple and clear general summary of the
various budgets and their important features1.
b. 	It shall show, in detail, all estimated income, indicating the existing and proposed tax levies, as
well as other assessments, fees and charges.
c. 	It shall show all proposed expenditures, including debt service, for the ensuing fiscal year.
d. 	It shall be based off the prior year actual expenditures modified for known facts and
circumstances for employees and expenditure categories.
e. 	While the actual budget will only show the proposed amounts, the supporting detail shall be
arranged to show comparative figures for actual and estimated income and expenditures for the
current fiscal year and actual income and expenditures of the preceding three (3) to five (5) fiscal
years.
1 Home Rule Charter, Section 1302(d)

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f. 	It shall indicate proposed expenditures during the ensuing fiscal year, detailed by offices,
departments and agencies, in terms of their respective work programs and the methods of
financing such expenditures.
The total of proposed expenditures shall not exceed the total of estimated income.
Lapse of Appropriations
Every appropriation, except an appropriation for a Capital expenditure, shall lapse at the close of the
fiscal year to the extent that it has not been expended or encumbered.
Every effort should be made by the Borough Manager and other Borough officials to have bills and claims
presented before the end of the year, so that such items shall be charged to the appropriation and
disbursement account of the year in which the service or commodity was supplied.
A claim of a prior year may be paid in the following year if the prior year's appropriation is properly
encumbered and there are sufficient funds available. In order for the prior year appropriation to be
encumbered, there must be an outstanding purchase order or contract that supports each encumbered
item.
Capital Plan and Budget
Due Date 	Budget Activity
Individual
Responsible
June 30
Begin reviewing and developing 3-year capital
plan and budget 	Borough Manager
August 1
Submission of 3-year capital plan and budget to
Borough Council
Borough Manager /
Borough Council
October 1
Borough Council adoption of 3-year capital plan
and budget 	Borough Council
The capital plan shall include:
a. 	A clear general summary of its contents;
b. 	A list of all capital improvements and other capital expenditures which are proposed to be
undertaken during the three (3) fiscal years next ensuing, with appropriate supporting
information as to the necessity for each;
c. 	Cost estimates and recommended time schedules for each improvement or other capital
expenditure;
d. 	Method of financing, upon which each capital expenditure is to be reliant;
e. 	The estimated annual cost of operating and maintaining the facilities to be constructed or
acquired; and
f. 	All Capital Projects must be included in the Capital Plan Budget.
The above shall be revised and extended each year with regard to capital improvements still pending or
in the process of construction or acquisition.
Copies of the budget, capital plan and appropriation and revenue ordinances shall be public records and
shall be made available to the public at the Borough’s administrative offices.
Budgetary Control
A budget is the record of a definite financial program for a given period of time and the means of carrying
such program into effect. It shows the contemplated expenditures and their relation to the revenues
received and expected.
In preparing the budget, careful planning for the necessary income is essential, and it is equally important
to provide a specific program for the disposition or anticipated revenue.
No budget plan will work of its own accord. With complete information available it is possible for the
Borough Manager to formulate a funded budget.

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Appropriations as stated in the budget, or as modified by supplemental appropriations, shall constitute the
limitation of disbursements. No disbursement shall be made without an appropriation therefore unless
specifically authorized by law.
Transfers between Departments
When proposing transfers from one department or office to another, the Borough Manager may transfer
up to five (5) percent of the funds in a budgeted line item during a fiscal year that they deem is
unencumbered. The Borough Manager shall notify Council of any transfer made no later than the next
regularly scheduled Council Meeting.
Budget transfers that may exceed five (5) percent must be approved by a resolution of Council prior to the
transfer of funds.
All transfers between Borough funds that are not approved by Council in an adopted budget, shall be
approved by a resolution of Council, including any required repayment terms.
Bank Accounts
The Borough should seek to maintain only a minimum number of bank accounts in order to avoid
unnecessary bookkeeping and possible errors in charging warrants to bank accounts. So long as an
ordinance does not require the keeping of a separate bank account, funds should be consolidated into as
few accounts as possible.
Some bond ordinances and federal regulations require separate bank accounts for various funds and
must be followed. Funds of other entities held by the Borough’s fiscal officer must be accounted for in
separate bank accounts.
Expenses and receipts shall be recorded only when cash is disbursed or received. The shortcomings of
this method are minimized by supporting subsidiary records.
Investment of Funds
The Borough shall maintain its deposits with financial institutions in public fund accounts as designated by
the financial institution in the same form in which they were received. This simply means all daily receipts
received by the Borough should be deposited intact.
The Borough will structure its investments to facilitate timely payment of all expenditures and for the
accumulation of resources. In most cases, expenditures flow through the Borough on a fairly predictable
pattern that is typically similar from year-to-year. The flow of cash into the Borough is also predictable
and consistent from year-to-year, however the timing of cash receipts may not align with the timing of
cash disbursements. As such, the Borough has an operating reserve that will be used to mitigate these
temporary deficiencies in cash inflows over cash outflows.
Five types of investments are authorized by the municipal codes:
1. 	United States Treasury bills.
2. 	Short-term obligations of the United States Government or its agencies or instrumentalities.
3. 	Savings accounts, time deposits and certificate of deposit in banks, savings and loan
associations and credit unions insured by federal deposit insurance agencies. Any deposits
above the limit insured by federal agencies must be secured by collateral.
4. 	General obligation bonds of the United States, the Commonwealth of Pennsylvania or
Pennsylvania political subdivisions or any of their agencies or instrumentalities backed by the full
faith and credit of the issuing government.
5. 	Shares of registered investment companies, such as mutual funds or money market funds,
investing solely in the types of securities listed above. Investment objectives and practices of any
investment company should be closely scrutinized by the municipality to ensure its investments
are limited to the classifications permitted to it.

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Monies from more than one fund can be combined to purchase a single investment, provided monies of
each of the funds are accounted for separately and earnings are separately computed, recorded and
credited to each of the funds. Municipalities may also join with other political subdivisions and municipal
authorities for joint investment, provided separate accounting, recording and crediting is maintained for
each unit’s funds. Cooperative investment programs are available through the Pennsylvania Local
Government Investment Trust and the State Treasury.
Treasury bills are short-term United States Government securities, issued with maturities as short as thirty
days, traded daily in the open market, and may be purchased by arrangement made through your local
banking institution. These securities are sold at discounts which fluctuate, and they bear interest at
variable rates. Because of these fluctuations, you should discuss with your banker the relative merits of
treasury bills and the other authorized forms of investments at the time you are preparing to make an
investment. Many municipalities neglect to take advantage of the extra earnings which can result from
careful planning of investment procedures.
The use of time deposits rather than savings accounts requires a more careful determination of when
funds will be needed since these deposits cannot be converted to cash until expiration of the term.
Deposits should be timed to mature before large expenditures are likely to occur. Of course, these
investments should be distributed among several saving institutions so that the Federal Depository
Insurance Corporation (FDIC) insurance limits are not needed in any one institution. If FDIC limits are
exceeded, the municipality must verify that the financial institution has collateralized the excess deposit
amount by pledge of assets pursuant to the requirements of Pennsylvania Act 72 of 1971, as amended.
This can be done on a pooled basis. Pennsylvania Act 72 of 1971, as amended requires that financial
institutions accepting deposits from public entities are required to pledge collateral to secure public
deposits in excess of the FDIC insurance limits.
Debt Limitations and Borrowing
Municipal borrowing is subject to limits set by the General Assembly under the authority of Article IX,
Section 10 of the Pennsylvania Constitution. This part of the Constitution was amended by the voters in
1968, making a basic change in the method of computing municipal debt limits. Prior debt limits were
based on assessed valuation of real estate within the taxing unit. The new provision changes the base to
a percentage of the municipality’s total revenues. This allows more flexible and realistic debt limits, based
on the municipality’s total ability to pay.
Debt limits are set for all local government units, except the city of Philadelphia, by the Local Government
Unit Debt Act, 1972 P.L. 781, No. 185, as amended. Home rule municipalities are subject to the
substantive provisions of the Act and may adopt the procedural provisions by reference in their home rule
charters.
The Local Government Unit Debt Act establishes the nonelectoral debt limit for third class cities,
boroughs and townships.
Insurance Coverages
The Borough shall provide appropriate insurance coverage against the various risks of loss anticipated.
Such policies are intended to include, but not be limited to:
• 	General insurance
o 	Property
o 	Liability/Casualty
o 	Automobile
o 	Umbrella
• 	Public Officials liability
• 	Fidelity bond
• 	Employee dishonesty
• 	Law Enforcement liability

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Transactional processing
All transactions shall be suitably supported by underlying documentation and approved by appropriate
Borough Staff. When processing transactions, individuals should ask themselves the following questions:
1. 	How well do I know this vendor, supplier or payee?
2. 	Do I know that the vendor actually provided the goods or services identified on the invoice?
3. 	Do I know that the vendor is using the correct amounts for price, tax, shipping, and other costs?
4. 	On what basis do I know that the prices charged are reasonable?
5. 	How do I know that the quantities make sense?
6. 	How do I know that the invoice and other documents are mathematically correct?
7. 	Do I know that this invoice has not already been paid?
All disbursements shall be approved by the respective department head, who then passes the invoices
along to the fiscal staff for processing and approval by the Borough Manager. Once the Borough
manager approves, Council receives a listing of all bills at its monthly meetings for approval/ratification.
Month-end Duties
At the close of the month, the accounting records and transactions will be posted and closed out as
promptly as possible including the reconciliation of all depository accounts with the general ledger and
bank statements. A monthly balance and financial report shall be prepared for the board.
• 	Ensure payroll service organization has reported and paid all Social Security (FICA) withholdings
each reporting period to the Internal Revenue Service on or before the dates established by
federal regulations. See Federal Circular E for payment procedures and due dates.
• 	Deposit federal income tax withheld from employees' compensation in accordance with federal
regulations. This may vary from one unit to another dependent on the total amount withheld per
month. See Federal Circular E for payment procedures and due dates.
• 	Deposit state income tax withheld from employees' compensation in accordance with regulations.
• 	Reconcile the Borough’s individual bank statements between the monthly account statement and
the general ledger transactions.
• 	Reconcile due to and due from accounts for agreement and potential repayment of outstanding
amounts.
• 	Prepare a monthly budget vs actual report and a cash position report for management and
Borough Council, including any necessary commentary as to significant fluctuations between
budget and actual results.
Quarter-end Duties
At the close of each calendar quarter, the following transactions and events should occur:
• 	Reconcile the real estate tax collections and receivable to individual tax collector reports
• 	Reconcile capital purchases
• 	Make reports of police and employee pension payment contributions to the Public Employees'
Retirement Fund as required by that agency.
• 	Deposit local income tax and local services taxes withheld from employees' compensation in
accordance with regulations.
• 	Ensure quarterly tax files are completed and filed as appropriate, including IRS Form 941

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Year-end Duties
At the close of each year, the Borough’s Treasurer and Manager shall post, reconcile, adjust and close,
as promptly as possible, the annual accounting records. This year-end close should consist of the
following considerations, at a minimum:
• 	Reconcile and roll-forward long-term debt
• 	Reconcile contributions to and distributions from the Borough’s retirement funds
• 	Reconcile compensated absences and determine amount of carry-forward time available to each
employee
• 	Reconcile grant activity, including year-end receivables or deferrals of cash
• 	Reconcile quarterly payroll tax returns to salary and wage expense recorded in the general ledger
• 	Prepare and process W-2 and W-3’s for distribution to employees and tax bodies
Fund Balance Considerations
The Borough’s fund balance consists of various categories reflecting the extent of internal and external
constraints on the use of existing resources.
The specific categories of fund balance are as follows:
a. 	Non-spendable – some resources are in a form that either never could be spent (i.e., inventories)
or are in a form that is temporarily not spendable (i.e., loans receivable). In addition, any
resources that are legally restricted or required to be maintained in perpetuity that are otherwise
in spendable form, are also considered non-spendable.
b. 	Restricted – some fund resources are subject to external restrictions that are legally enforceable
by outside parties (grantors, bondholders, etc.) or the use of resources is limited through enabling
legislation (i.e., motor fuel tax, special purpose taxes, etc.).
c. 	Committed – some self-imposed limitations on the use of fund resources enjoy the force of law,
meaning that the legislative body itself is bound by the limitation until and unless it reverses itself
or otherwise modifies the limitation by taking formal action equivalent to the action originally taken
to impose the limitation.
d. 	Assigned – other self-imposed limitations on the use of fund resources, as determined through
informal action of the governing body (Council) or its designee (Borough Manager) also serve to
limit the use of resources for specified purposes. Further, any positive amount of fund balance in
special revenue, capital projects, debt service or permanent funds, not otherwise constrained are
by default assigned for the purposes of the individual fund.
e. 	Unassigned – this category represents resources that are in spendable form and are neither
restricted, committed nor assigned. The General Fund is the only fund that should have positive
unassigned fund balance.
It is the Borough’s policy to utilize restricted resources before unrestricted resources when either can be
utilized. When an expenditure is incurred that can be paid using either restricted, committed, assigned or
unassigned amounts, the Borough’s policy is generally to apply the expenditures to restricted resources,
then to committed resources, then to assigned resources and then to unassigned resources as
necessary.
Procurement and acquisition
The procurement process within the Borough seeks to provide the best value to its ratepayers, customers
and community in the manner in which it carries out its duties, functions, responsibilities and obligations in
the purchasing and provision of goods and services.

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The Borough’s procurement process seeks to incorporate controls over purchases that accomplish at
least the following:
a. 	Assure materials and services are ordered only by authorized employees and officials;
b. 	Provide open and fair competition for the procurement of goods and services;
c. 	Purchases comply with relevant State statutes and local needs;
d. 	Assure ordered goods are actually received prior to authorizing payment; and,
e. 	Identify monies encumbered for those purchases ordered, but not yet received.
The Borough seeks to follow this framework to:
a. 	Deliver best value for money in the acquisition of goods and the delivery of services to the
Community;
b. 	Ensure the efficient, effective and ethical use of resources;
c. 	Ensure accountability and transparency;
d. 	Ensure that Council’s purchasing activities are in accordance with its legislative and common law
responsibilities;
e. 	Encourage open and fair competition;
f. 	Embrace environmentally sustainable procurement; and,
g. 	Appropriately manage risk.
The Borough may purchase goods and services through a variety of means and manners, including:
a. 	Direct sourcing and purchasing from a particular supplier;
b. 	Obtaining quotations, either written or verbal from suppliers to select provider;
c. 	Requesting respondents from a range of suppliers; and
d. 	Calling for open and competitive bidding.
The Borough shall follow the Borough Code for purchasing and contracts, specifically §§1401 – 1411 of
the Borough Code, and as they may be amended in the future. When the Borough receives federal
grants, it will follow procurement provisions within the Borough Code to the extent that such provisions
conform with the requirements within the Uniform Guidance.
Conflict of Interest
No employee, officer, or agent may participate in the selection, award, or administration of a contract
supported by a federal or state award if he or she has a real or apparent conflict of interest. Such a
conflict of interest would arise when the employee, officer, or agency, any member of his or her
immediate family, his or her partner, or an organization which employs or is about to employ any of the
parties indicated herein, has a financial or other interest in or a tangible personal benefit from a firm
considered for a contract.
The officers, employees, and agents of the Borough may neither solicit nor accept gratuities, favors or
anything of monetary value from contractors or parties to subcontracts, unless the gift is an unsolicited
item of nominal value.
Definitions
“Affiliation” to or with an organization means holding the position of officer, trustee, partner (general or
limited), employee or regularly retained agent of such organization.
“Related Person” of an interest person means a spouse, child, sibling, parent, grandparent or grandchild
of an interested person, or any related person owns more than 35% of the voting shares, a partnership in
which the interested person or any related person owns more than 35% of the profits interest, or a trust or
an estate in which the interested person or any related person enjoys more than 35% of the beneficial
interest.

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“Transaction” means any transaction with the Borough other than (a) a transaction that involves a
charitable contribution by the interested person or a related person to the Borough for which the
contributor received no premium or preferential treatment other than that provided by the Borough to all
other contributors making a comparable contribution; and (b) a transaction which involves the rendering
of services of a common carrier, contract carrier or public utility, at rates or charges fixed in conformity
with law or governmental authority.
Procedures
All interested persons promptly shall disclose to the Borough any transaction or proposed transaction with
the Borough of which he or she is aware of:
a. 	To which such interested person, or a related person is a party, regardless of the dollar amount of
the transaction, or
b. 	With an organization with which such interested person, or a related person has an affiliation and
in which the amount involved in the transaction exceeds or is likely to exceed $5,000.
Disclosure shall be made directly to the Borough Manager or the Borough Council, who in consultation,
shall be responsible for the administration of this policy. In addition, each member of Borough Council
shall annually certify and complete the Commonwealth Ethics Form before May 1 of each year of office.
Should a conflict or potential conflict be identified, the following procedures shall be followed:
a. 	If the Borough Council determines that a conflict of interest exists, the Council shall consider
alternatives to the proposed transaction to determine whether the Borough can obtain a more
advantageous transaction of arrangement with reasonable efforts from another person or entity,
and also shall consider material and information which assists the Council in determining whether
the compensation paid in the transaction is fair market value for such foods or services.
b. 	After consideration of appropriate information as to alternatives and comparability, the Council
may approve a transaction if it determines by a majority vote of the disinterested members of the
Council that the transaction or arrangement is in the Borough’s best interest and for its own
benefit, and the transaction is fair and reasonable to the Borough.
c. 	The written minutes of the Council will include a general description of any transaction that was
approved and the basis for the approval, the information considered by the Council before voting
on the transaction and how that information was obtained, and the members of Council who were
present for the discussion and the vote. If the Council determines that a transaction should not be
approved, the written minutes will reflect the reasons for its determination and its
recommendation, if any.
Gifts and Favors
No interested person shall solicit or accept a promise of future employment, or any other thing of
monetary value based on any understanding that the vote, official action or judgment of the interested
party would be influenced.
Chart of Accounts
The following numbering system is used for numbering all accounts. The Borough follows the PA DCED
Chart of Accounts for Municipalities23, most recent edition, available on the PA DCED Website.
Following is the key for the numbers and explanations, further information on the exact lines
recommended is found in the DCED Chart of Accounts referenced to above:
a. 	Funds – 	The Borough’s funds shall be comprised of all funds required by Borough Code and the
Borough’s Home Rule Charter or as determined necessary by Borough Council.
2 https://dced.pa.gov/library/?wpdmc=publications_and_documents

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b. 	Account Number – the first digit of an account identifies the type of account. The next 2 digits in
the numbering system then identify the particular account.
i. 	1xx – Assets and other debits
ii. 	2xx – Liabilities and other credits
iii. 	3xx – Revenues and other financing sources – Since it is necessary to further identify
revenues, a suffix of a fourth and fifth digit is added, for example 301.10 – general fund
real estate taxes – current year.
iv. 	4xx – Expenditures and other financing uses – Since it is necessary to further identify
expenditures to a specific program or function, a suffix of a fourth and fifth digit is added,
for example 406.20 – office supplies.
Objects of Expense
Direct distribution for the purpose of this section shall mean the salary expenses of an employee or
employees applicable to an organization unit; or the amount of a claim or of a specific item on a claim
which is applicable to an organization unit. No proration of such direct expense is required unless
specifically required by the explanations which follow or unless a different fund is affected.
The salary of an employee shall be charged entirely to the organization unit principally concerned with
service. Claims for other expenses are also required to be charged to the organization unit which is
principally concerned.
When ordering supplies or materials, the order should show what portion should be charged to each
organization unit or fund concerned. The invoice be rendered in the same manner.
Objects of expense have been defined to mean an expenditure classification which applies to the article
purchased or the service obtained. An object of expense is always used in conjunction with an
organization unit and the proper fund. Major classifications of expenditures used with each organization
unit and fund are as follows:
Personnel Services
This classification includes expenditures for salaries, wages and related employee benefits provided for
all persons employed. Employee benefits include employer contributions to a retirement system, group
health and life insurance, unemployment compensation, uniform allowance, self-insurance and similar
benefits.
Supplies
This classification includes articles and commodities which are consumed or materially altered when
used. Supplies should include office supplies, operating supplies, repair and maintenance supplies and
other similar supplies.
Other Services and Charges
This classification includes expenditures for services other than personal services which are required by
the Borough in the carrying out of its assigned functions or which are legally or morally obligatory on it.
Types of services and charges would include professional services, communication and transportation,
printing and advertising, insurance (other than group health, life and self-insurance), utility services,
contracted repairs and maintenance, rentals, debt service expenditures for principal and interest
payments and general long-term debt and other similar services and charges.
Capital Outlays
This classification should include expenditures for acquisition of, or addition to, assets such as land,
infrastructure, buildings, improvements other than buildings, and machinery and equipment.

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Estimated Useful Lives of Capital Assets
Generally accepted accounting principles (GAAP) require, in most cases, that capital assets be
depreciated. Depreciation is the systematic and rational allocation of the historical cost of a capital asset
over its useful life. The estimated useful life assigned to a capital asset will directly affect the amount of
depreciation expense reported each period in an accrual-based operating statement. Therefore, it is
important to the quality of financial reporting that governments establish reasonable estimates of the
useful lives of all of their depreciable capital assets.
The best source of relevant information on the estimated useful lives of a government’s capital assets
normally is its own past experience with similar assets. In situations where the documentation of a
government’s own past experience for a given type of capital asset is not adequate for this purpose, a
government should profit as much as possible from the experience of other governments and private-
sector enterprises. At the same time, a government should make whatever adjustments are needed to
estimated useful lives that were obtained from others to ensure that such estimates are appropriate to its
own particular circumstances. It is especially important that a government consider the potential effect of
each of the following factors when depending on the experience of others:
Quality. Similar assets may differ substantially in quality, and hence in their useful lives, because of
differences in materials, design and workmanship. For example, an asphalt road will not have the
same useful life as a concrete road. Likewise, the depth of the material used for paving purposes,
as well as the quality of the underlying base, will also affect the useful life of a road;
Application. The useful life of a given type of capital asset may vary significantly depending upon its
intended use. For example, a residential street may be expected to have a longer useful life than a
major arterial thoroughfare because of differences in the type and volume of traffic; and
Environment. Environmental differences among governments can have an important impact on the
useful lives of their respective capital assets. For instance, the useful life of a road in a climate
subject to extremes in temperature is likely to be different from that of a similar road located in a
more temperate climate. Also, regulatory obsolescence may shorten the service life of some
capital assets used in connection with highly regulated activities (e.g., utilities).
The potential effect of each of the factors just described may be mitigated or exacerbated as a
consequence of a government’s maintenance and replacement policy. For example, the potential for road
damage is increased in a cold environment when cracks are not promptly repaired, because water
settling in the cracks will expand and contract, thereby accelerating the initial deterioration represented by
the crack itself.
Once established, estimated useful lives for major categories of capital assets should be periodically
compared with a government’s actual experience and appropriate adjustments should be made to reflect
this experience.
Depreciation is a financial reporting concept. Therefore, all of the considerations just discussed are only
of concern to the extent that they could have a material impact on a government’s financial statements.

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Chapter 3 – Borough Funds
The Borough’s fund structure shall follow the requirements as laid out in GASB Statement No. 34, Basic
Financial Statements – and Management’s Discussion and Analysis – for State and Local Governments,
as may be amended by GASB from time to time. Fund financial statements, as described below, should
be used to report detailed information about the Borough using a current economic resources
measurement focus and the modified accrual basis of accounting. Funds will be broken down into 3
separate categories:
a. 	Governmental funds
i. 	General Fund
ii. 	Special Revenue Funds
iii. 	Capital Projects Funds
iv. 	Debt Service Funds
v. 	Permanent Funds
b. 	Proprietary Funds
i. 	Enterprise Funds
ii. 	Internal Service Funds
c. 	Fiduciary Funds and similar component units
i. 	Pension (and other employee benefit) trust funds
ii. 	Investment trust funds
iii. 	Private-purpose trust funds
iv. 	Custodial (agency) funds
Governmental Funds
Governmental fund reporting focuses primarily on the sources, uses and balances of current financial
resources and typically has a budgetary focus. Proprietary funds focus on the determination of operating
income, changes in net position (or cost recovery), financial position and cash flows.
General Fund
The General Fund is used to account for all financial resources except those required to be accounted for
in another fund. The General Fund is the general operating fund of the municipality. Tax revenues and
other receipts that are not allocated by law or contractual agreement to another fund are accounted for in
this fund. The general operating expenditures of the municipality are paid from the General Fund.
Special Revenue Fund(s)
Special revenue funds are used to account for and report the proceeds of specific revenue sources that
are restricted or committed to expenditure for specified purposes other than debt service or capital
projects. The term proceeds of specific revenue sources establishes that one or more specific restricted
or committed revenues should be the foundation for a special revenue fund. Those specific restricted or
committed revenues may be initially received in another fund and subsequently distributed to a special
revenue fund. Those amounts should not be recognized as revenue in the fund initially receiving them;
however, those inflows should be recognized as revenue in the special revenue fund in which they will be
expended in accordance with specified purposes. Special revenue funds should not be used to account
for resources held in trust for individuals, private organizations, or other governments.

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The restricted or committed proceeds of specific revenue sources should be expected to continue to
comprise a substantial portion of the inflows reported in the fund. Other resources (investment earnings
and transfers from other funds, for example) also may be reported in the fund if those resources are
restricted, committed, or assigned to the specified purpose of the fund. Governments should discontinue
reporting a special revenue fund, and instead report the fund‘s remaining resources in the general fund, if
the government no longer expects that a substantial portion of the inflows will derive from restricted or
committed revenue sources.4
The Borough will maintain individual special revenue funds as needed.
Debt Service Fund
Debt service funds are used to account for and report financial resources that are restricted, committed,
or assigned to expenditure for principal and interest. Debt service funds should be used to report
resources if legally mandated. Financial resources that are being accumulated for principal and interest
maturing in future years also should be reported in debt service funds.5
The essential purpose of a debt service fund is to account for the accumulation of resources toward the
future retirement of long-term liabilities. The use of a debt service fund is required when an entity is
accumulating resources that can only be used for future repayments, such as when a portion of the real
estate tax levy is designated or identified as being directly related to the future repayment of outstanding
debt obligations. Otherwise, the use of a debt service fund is permitted, rather than mandated for
financial reporting purposes.
Payment of Bonds and Coupons
If the bond ordinance specifically provides for payment of bonds and coupons at a certain bank, payment
should be made to the bank, on or immediately prior to each due date for the total amount of bonds
maturing and coupons due and payable on such due date plus the paying agent's fees, if any.
The bank should render a statement of such account and turn over paid bonds and coupons periodically,
preferably at the end of each month. The Borough Manager should keep a record of bonds and coupons
paid and reconcile this register with each bank statement. The statements and bonds and coupons
(properly canceled or stamped to show payment) must be carefully preserved.
Within a reasonable time after the due date of the last maturing bond any balance in the account resulting
from bonds or coupons not presented for payment should be returned by the bank to the Borough
Manager.
If the bond ordinance specifically provides for payment of bonds and coupons at the office of the Borough
Manager, there would appear to be no authority for a bank to act as paying agent and the presentation
and payment would be made at the office of the Borough Manager.
Capital Projects Funds
Capital projects funds are used to account for and report financial resources that are restricted,
committed, or assigned to expenditure for capital outlays, including the acquisition or construction of
capital facilities and other capital assets. Capital projects funds exclude those types of capital-related
outflows financed by proprietary funds or for assets that will be held in trust for individuals, private
organizations, or other governments.6
4 Governmental Accounting Standards Board (GASB) Statement No. 54, Fund Balance Reporting and Governmental Fund Type
Definitions, paragraphs 30-31.
5 GASB Statement No. 54, para 34
6 GASB Statement No. 54, para 33

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One important reason governments wish to distinguish capital outlays from operating outlays is to avoid
distorting operating trend data (“spikes” in operating expenses during peak periods of major construction).
Typically, a capital projects fund is not used for the routine capital maintenance or projects that are
anticipated to be recurring in nature and that would be provided for from routine operating revenues (i.e.,
real estate tax revenues, charges for services, etc.).
The use of a capital projects fund frequently is required by debt covenants, grant contracts, law or
regulation. Otherwise, the use of a capital projects fund is permitted, not required for financial reporting
purposes.
Permanent Funds
Permanent funds are used to account for and report resources that are restricted to the extent that only
earnings, and not principal, may be used for purposes that support the reporting government’s programs
– that is, for the benefit of the government or its citizenry. A good example of the proper use of a
permanent fund would be to account for a perpetual care endowment for a municipal cemetery.
Proprietary Funds
Enterprise Funds
An enterprise fund should be used if it meets any of the following criteria (in the context of its principal
revenue sources):
a. 	There is outstanding debt that is backed solely by user fees and charges;
b. 	Laws or regulations require that fees and charges be set to recover costs, including capital costs
(depreciation, replacement, or debt service); or
c. 	There is a pricing policy that fees and charges be set to recover costs, including capital costs
(depreciation, replacement, or debt service).
Enterprise fund accounting is designed to highlight the extent to which user fees and charges are
sufficient to cover the associated cost of providing the goods or services.
Internal Service Funds
Internal service funds are utilized to report activities that provide goods or services to other funds,
departments or agencies of the primary government and its component units, or to other governments, on
a cost-reimbursement basis. In order for an internal service fund to be utilized, the primary government
must be the predominant participant and the fund should function on an essentially break-even basis over
time.
Fiduciary Funds
Fiduciary funds are used to report assets held in a trustee or custodial capacity on behalf of others.
Pension and Other Employee Benefit Trust Funds
A pension (or other employee benefit) trust fund is used to report resources that are held solely in a
trustee capacity for members and beneficiaries. In order to meet the trust or equivalent arrangement
requirements, there are 3 criteria that must be met:
a. 	Contributions made to the trust by employers and other contributing entities must be irrevocable;
b. 	Plan assets may only be used to provide the defined and specified benefits to plan members
within the plan’s defined benefit terms; and
c. 	Plan assets are legally protected from creditors of the employers, plan sponsors, other
contributing entities, and, in the case of defined benefit plans, from creditors of the plan’s
members.

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Investment Trust Funds
Frequently governments pool resources for investment purposes. When a state or local government
sponsors these arrangements, known as governmental external investment pools, and the sponsor itself
may be a participant. Investment trust funds are to be used to account and report for the external portion
of these investment pools.
Private Purpose Trust Funds
Private-purpose trust funds are used to report all fiduciary activities that do not meet the requirements to
be reported in pension (and other employee benefit) trust funds or investment trust funds but that do meet
the requirements to be a GASB other fiduciary fund.
There are 2 specific and critical factors for the use of the private-purpose trust fund:
a. 	Specific benefits
b. 	Held for specific beneficiaries
Custodial (Agency) Funds
Custodial funds are utilized to report activities carried out exclusively for the benefit of those outside of the
government which are not administered through a trust arrangement.

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Chapter 4 – Human Resources Administration
The Borough Manager is the Chief Administrative Officer of the Borough. The Borough Manager is
responsible for administering and directing all Borough employees and operations including the
Borough’s human resources’ administrative operations and activities. Official acts of hiring and
termination are the responsibility of Borough Council and may be based upon the recommendation of the
Borough Manager. Policies and procedures for the day-to-day management of the Borough will be
developed in a manner that is consistent with the spirit and intent of the Charter. The Borough Manager
will be responsible for presenting new and/or revised policies and procedures to the Human Resources
Committee and/or Borough Council for review and approval as appropriate.
Nothing in the Administrative Code is designed or intended to supersede related provisions in either the
established Collective Bargaining Agreements (“CBAs”) for the Police Department or the Teamsters Local
Union No. 429 or the Civil Services requirements. If a conflict is found to exist between the Administrative
Code and the CBAs, the respective CBAs and/or Civil Service requirements will govern.
Employment Guidelines
Employment at Will
Employment with the Borough is “at-will”. “At-will” employment means any individual may voluntarily
leave employment or may be terminated by the Borough at any time with or without cause. Any change
to this policy will be effective only if set forth in writing and signed by the employee, the Borough Manager
and the Chairperson of Borough Council. Collective Bargaining agreements will be administered as
approved.
Although employment is “at will” all separations of employment will adhere to any applicable federal, state
and local employment laws including, but not limited to:
• 	The American with Disabilities Act
• 	The Age Discrimination in Employment Act
• 	The Civil Rights Act of 1991
• 	The Consumer Credit Protection Act
• 	The Employee Retirement Income Security Act
• 	The Equal Opportunity Employment Act
• 	The Fair Labor Standards Act
• 	The Health Insurance Portability and Accountability Act of 1996 (HIPAA)
• 	The Occupational Safety and Health Act
• 	The Family and Medical Leave Act of 1993
• 	The Fifth and Fourteenth Amendments to the United States Constitution
• 	Title VII of the 1964 Civil Rights Act and other anti-discrimination laws
• 	The Uniformed Services Employment and Reemployment Rights Act
The Borough’s supervisory and management personnel are not authorized to enter into any agreement,
oral or written, that changes the at-will relationship. Department Heads and management personnel may
not make any representations to employees or applicants concerning the terms or conditions of
employment with the Borough that are not consistent with Borough policies. No statements made in pre-
hire interviews or discussions, or in recruiting materials of any kind, alter the at-will nature or imply that
discharge will occur only “for cause.”
This policy may not be modified by any statements contained in this administrative code or any other
employee materials, including applications, memoranda, or other documents provided to applicants and
employees in connection with their employment. None of these documents whether single or combined,
create an expressed or implied contract of employment for a definite period, or an express or implied
contract concerning any terms or conditions of employment.

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Similarly, Borough policies and practices with respect to any matter should not be considered as creating
any contractual obligation on the Borough’s part or as stating in any way that termination will occur only
“for cause”. Statements of specific grounds for termination set forth in this administrative code or in any
other Borough documents are examples only, not all-inclusive lists, and are not intended to restrict the
Borough’s right to terminate at-will.
Completion of a Probationary Period or conferral of regular status does not change an employee’s status
as an at-will employee or in any way restrict the Borough’s right to terminate the employee or change the
terms or conditions of employment.
For more information, please contact the Borough Manager.
Equal Employment Opportunity
All activities related to the recruitment, selection, and employment of new employees, as well as in
matters of promotion, demotion, lateral job change, transfer, layoff, or termination of existing employees,
the Borough will adhere to all relevant laws, regulations, and guidelines promulgated by Federal and
State Statutes, and Local Ordinances.
It is the policy of the Borough to ensure equal opportunity regarding recruitment, hiring, training,
compensation, overtime, job classifications and assignments, working conditions, promotions, demotions,
lateral job changes, transfers, and all other aspects of employment to all individuals regardless of
protected status. Protected status is defined as including gender, age, race, color, national origin,
religion, physical or mental disability, veteran status, pregnancy, marital status, parental status, or any
other legally protected status.
All recruitment materials will contain the phrase “An Equal Opportunity Employer” and the Borough will
make known its Equal Employment policy to those with whom it deals.
Any employee with questions or concerns about any type of discrimination in the workplace should bring
these issues to the attention of the Borough Manager. Employees may raise concerns and make reports
without fear of retaliation.
Anyone found to be engaging in any type of unlawful discrimination will be subject to disciplinary action,
up to and including termination of employment.
All information concerning the Equal Employment Opportunity Commission is posted for the public in all
Borough locations. For more information, contact the Borough Manager.
Sexual Harassment, Unlawful Discrimination & Retaliation
The Borough prohibits all forms of unlawful discrimination, including sexual harassment and has zero
tolerance for this type of behavior.
Unlawful discrimination may exist when an employee is treated differently from another employee on the
basis of the employee’s race, religion, color, sex, pregnancy, age, national origin, citizenship, sexual
orientation, gender identity and expression, disability, marital status, veteran status or any other basis
prohibited by law.
Sexual harassment affects all employees, regardless of gender or classification. All forms of harassment
are prohibited whether between members of the opposite sex or members of the same sex.
Sexual harassment has been defined as unwelcome sexual advances, requests for sexual favors, and
other verbal or physical conduct of a sexual nature, when:
1. 	Submission to such conduct is made either explicitly or implicitly a term or condition of an
individual’s employment;
2. 	Submission to or rejection of such conduct by an individual is used as the basis for employment
decisions affecting such individual; or
3. 	Such conduct has the purpose of interfering with an individual’s work performance or creating an
intimidating, hostile, or offensive working environment.

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Examples of inappropriate conduct include, but are not limited to the following:
1. 	Physical: includes touching, holding, grabbing, hugging, kissing, ‘accidental’ collisions, other
unwanted physical contact, physical assault, etc.
2. 	Verbal: such as offensive jokes, degrading language, comments or suggestions of a sexual
nature
3. 	Non-verbal: such as leaning over someone at a desk, offensive gestures or motions, circulating
sexually objective objects (i.e., books, cartoons, photographs, calendars, etc.)
Any employee who feels that they have been sexually harassed should take the following steps:
1. 	Record the times, places and specifics of each incident, including the names of other people who
might have observed the incident or reactions.
2. 	Report each such incident to the Department Head. All co-workers should help any victim make
their feelings known by encouraging the reporting of sexual harassment.
3. 	If the Department Head is involved in the complaint, the report should be submitted to the
Borough Manager. If the Borough Manager is involved in the complaint, the report should be
submitted to the Borough Council Chairperson.
Complaint Procedure:
1. 	Any employee who feels they have been sexually harassed shall submit a written complaint to
their Department Head (or the Borough Manager, Borough Council Chairperson, etc. where
appropriate).
2. 	Borough Council will determine who should investigate the complaint after a thorough review of
the allegations and the parties involved.
3. 	The designee will investigate the complaint and discuss the findings with the appropriate parties
responsible for the decision-making process. The individual(s) responsible for the investigation of
the complaint may not, under any circumstances, also be responsible for determining the
outcome of the investigation. There must be clear separation of responsibilities to ensure
impartiality.
4. 	Ultimately, the results of the investigation will be communicated to the complainant and the
appropriate action steps for remediation will begin.
Employees are expected to cooperate with the Borough in these situations and handle all matters with
sensitivity and discretion. All parties involved are asked to preserve the confidential nature of the
proceedings. The Borough is committed to taking all reasonable steps necessary to prevent and correct
harassment and discrimination in the workplace. All complaints will be promptly addressed and retaliation
of any kind against an employee who brings a complaint forward is prohibited.
The Borough strictly prohibits and does not tolerate retaliation against any employee by any employee. All
forms of retaliation are prohibited, including any form of discipline, reprisal, intimidation, or other form of
retaliation for participating in any activity protected by law. Examples of protected activities include:
• 	Submitting a good faith, internal complaint (written or oral) with the Borough Manager,
Department Head or any other Borough employees specifically opposing unlawful discrimination
or harassment or some other term or condition of employment;
• 	Filing a good faith complaint of unlawful discrimination or harassment with the US Equal
Employment Opportunity Commission (EEOC), state or local anti-discrimination agencies, or in
court;
• 	Participating in the Borough’s internal investigation into allegations of unlawful discrimination or
sexual harassment;
• 	Supporting another employee's internal or administrative complaint of unlawful discrimination
(i.e., testifying or providing an affidavit in support of a co-worker who has filed a discrimination
complaint with the EEOC);
• 	Filing a good faith complaint with the US Department of Labor (DOL), state or local labor
departments, or in court about wage and hour violations or unfair pay practices, or participating in
a wage and hour investigation or audit conducted by the DOL;
• 	Requesting an accommodation under the Americans with Disabilities Act or state equivalent laws;
and/or;
• 	Filing a worker's compensation claim.

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The situations listed above are only examples of protected activity. This list is not exhaustive. No form of
retaliation for any protected activity will be tolerated.
Reasonable Accommodations
The Borough is committed to treating physically or mentally disabled individuals without unlawful
discrimination in all aspects of employment, including but not limited to: recruitment, applicant processing,
selection, hiring, transfer, job classification, rate of pay, benefits, compensation, training, tenure,
performance evaluation, promotion, demotion, reduction in force, discipline, termination, and all other
terms and conditions of employment. It is the intent of the Borough to comply with all applicable
requirements of the American’s with Disabilities Act (ADA).
The Borough will reasonably accommodate persons with a disability on a case-by-case basis, provided
such accommodation does not create an undue hardship on Borough operations. Accommodations may
include making facilities readily accessible to individuals with a disability, restructuring jobs, modifying
work schedules and/or equipment, or similar accommodations. The Borough Manager and Human
Resources Committee will make determinations regarding reasonable accommodations.
The Borough will also provide reasonable accommodations for an employee who is currently pregnant, is
recovering from childbirth, is breastfeeding or has a medical condition related to pregnancy, childbirth or
breastfeeding.
Employees who want an accommodation should inform the Borough Manager or their Department Head
of their condition. Such employees are required to provide pertinent medical information. Employees and
their Department Heads should contact the Borough Manager for assistance when an accommodation is
desired.
All employees are required to comply with safety standards. Applicants who pose a direct threat to the
health or safety of other individuals in the workplace, and which threat cannot be eliminated by
reasonable accommodation, will not be hired or retained. Current employees who pose a direct threat to
the health or safety of the other individuals in the workplace will be placed on the appropriate leave.
Further, disabled individuals cannot pose a direct threat to the safety of themselves or others.
Generally, a “direct threat” means a significant risk to the health or safety of others that cannot be
eliminated by reasonable accommodation.
Benefits provided to disabled individuals who are qualified to perform the work must be consistent with
the benefits provided to other employees.
Any individual who believes they have received treatment inconsistent with the policies set forth above or
any other requirement of ADA, may file a complaint with the Borough Manager.
Workplace Safety and Health
Workplace safety and health is one of the Borough’s primary concerns. The safe and healthful
performance of all work assignments is the responsibility of both supervisory and non-supervisory
personnel. It is the responsibility of each employee to ensure that all safety equipment is used and all
safety procedures/practices are observed.
All employees, particularly Department Heads, are charged with the responsibility of reporting the
existence of any hazardous condition or practice in the workplace.
Any employee who experiences or observes an incident of workplace safety or health should take the
following steps:
1. 	Record the times, places and specifics of each incident, including the names of other people who
were involved or might have observed the incident.
2. 	Report each such incident to the Department Head. Co-workers with knowledge of the incident
should report their experience and observations as well.

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3. 	If a Department Head is involved in the issue, the report should be submitted to the Borough
Manager. If the Borough Manager is involved in the issue, the report should be submitted to the
Human Resources Committee.
4. 	If a Borough employee is involved in an accident, while on Borough time, the Borough Manager,
the employee’s Department Head or a police officer will escort the employee to a medical facility
for appropriate drug/alcohol testing.
Complaint Procedure:
1. 	The party who receives the report will determine who should investigate the complaint after a
thorough review of the issues and the parties involved. Any individual with involvement or
potential involvement in the incident may not be part of the investigative process. Individuals
tasked with investigating the incident may not be responsible for any decisions related to the
resolution of the issue or the administration of corrective / disciplinary action.
2. 	The designated individual will investigate the complaint and discuss the findings with the parties
responsible for the resolution. The individual(s) responsible for the investigation of the complaint
may not, under any circumstances, also be responsible for determining the outcome of the
investigation. There must be clear separation of responsibilities to ensure impartiality.
3. 	Ultimately, the results of the investigation will be communicated to the individuals involved in the
incident and the appropriate action steps for remediation will begin.
Employees are expected to cooperate with the Borough in these situations and handle all matters with
sensitivity and discretion. The Borough is committed to taking all reasonable steps necessary to prevent
workplace health and safety issues. All complaints will be promptly addressed and retaliation of any kind
against an employee who brings a complaint forward is prohibited.
Any employee found to be willfully negligent in equipment operation, resulting either in damage to the
equipment or an accident, shall be disciplined according to these policies up to an including termination of
employment.
All employees who drive Borough vehicles will maintain the appropriate speed limits. Violators are
subject to disciplinary action, up to and including termination of employment.
Department Heads found to be negligent in requiring and/or controlling the use of prescribed safety
equipment are subject to disciplinary action, up to and including termination of employment.
The Borough Council may adopt health and safety policies and procedures that are beyond the scope of
this Administrative Code.
Workplace Violence
The Borough is committed to fostering an environment that promotes a safe and healthy workplace for its
employees. To accomplish this goal, employees are expected to behave in a fashion that promotes a
community free from violence, threats of violence, harassment, intimidation, and disruptive behavior of a
violent or intimidating nature.
Workplace violence is strictly prohibited and the Borough will respond promptly and in accordance with
this policy to violence, threats of violence, harassment, intimidation, or disruptive behavior of a
threatening nature towards people or property. Complaints involving workplace violence are treated with a
sense of urgency and individuals who violate this policy may be removed from the Borough’s property
and subject to disciplinary and/or legal action, up to and including termination of employment and/or
criminal prosecution.
Workplace violence is defined as any actual or threatening behavior of a violent nature, as understood by
a reasonable person, exhibited by employees or others within the scope of this policy. Examples of
workplace violence include, but are not limited to the following:
1. 	Intentional physical contact for the purpose of causing harm (such as slapping, punching, striking,
shoving, or otherwise physically attacking a person).

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2. 	Menacing or threatening behavior (such as throwing objects, waving fists, damaging property,
stalking, or otherwise acting in an aggressive manner; or using oral or written statements or
behavior specifically intended to frighten, coerce, or cause distress) where such behavior would
be interpreted by a reasonable person as being evidence of intent to cause physical harm to
individuals or property or coerce behavior from individuals.
3. 	Possessing any firearm, imitation firearm, or any components that can readily be assembled into
a firearm or other weapon, as defined by the laws of Pennsylvania, irrespective of whether the
individual possesses a valid permit to carry the firearm or a valid firearms purchaser identification
card. This restriction is not intended to interfere with the Borough’s licensed Police Officers
carrying firearms in the line of duty or to restrict an employee licensed to carry a firearm from
carrying that firearm into a situation they deem to be potentially unsafe. Employees are expected
to act responsibly and with their own safety and the safety of others in mind at all times.
Bullying is defined as “repeated inappropriate behavior, either direct or indirect, whether verbal, physical
or otherwise, conducted by one or more persons against another or others, at the place of work and/or in
the course of employment.” The Borough considers the following types of behavior examples of bullying:
1. 	Verbal bullying: Slandering, ridiculing or maligning a person or their family; persistent name
calling that is hurtful, insulting or humiliating; using a person as the subject of jokes; abusive and
offensive remarks.
2. 	Physical bullying: Pushing, shoving, kicking, poking, tripping, assault or threat of physical assault;
damage to a person’s work area or property.
3. 	Gesture bullying: Nonverbal threatening gestures or glances that convey threatening messages.
4. 	Exclusion: Socially or physically excluding or disregarding a person in work-related activities.
Other behaviors that are strictly prohibited include the following:
1. 	Stalking: A course of conduct directed at a specific person on at least two or more occasions that
would cause a reasonable person to fear for her, his, or another’s safety, or to suffer substantial
emotional distress. Stalking can be accomplished by direct action, indirect action, or through third
parties. The type of actions that can constitute stalking include following another, monitoring
another, surveilling another, threatening another, communicating with another or by interfering
with another’s property.
2. 	Sexual Misconduct: Behavior that includes domestic violence, dating violence, stalking and
sexual assault, are prohibited under state and federal law.
When necessary, the Borough may inspect and/or search all Borough property, as well as any
employee’s personal property on Borough premises. While the Borough does not expect employees to be
skilled at identifying potentially dangerous persons, all employees are expected to exercise good
judgment in recognizing behavior that could be a sign of a potentially dangerous situation. For employees
to understand and report behavior that could lead to violent incidents, we have included this list of
prohibited conduct. This list of behaviors should not be considered all-inclusive but merely a list of
examples to be considered. These and other violent actions may result in disciplinary action, up to and
including termination of employment:
• 	Intentionally causing physical injury to another person
• 	Making verbal or written (including email) threats of violence or intimidation
• 	Harassing, threatening or intimidating others
• 	Intentionally damaging Borough property or the property of another employee
• 	Possession of a weapon (prohibited weapons include any form of weapon or explosive restricted
under local, state or federal regulations; this includes all firearms, knives, or other weapons)
• 	Committing acts motivated by or related to, sexual harassment, discrimination, hostile work
environment, or domestic violence
• 	Retaliatory actions against an individual who reported incidents
Any employee who experiences or observes an incident of workplace violence should take the following
steps:
1. 	Record the times, places and specifics of each incident, including the names of other people who
were involved or might have observed the incident.

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2. 	Report each such incident to the Department Head. Co-workers with knowledge of the incident
should report their experience and observations as well.
3. 	If a Department Head is involved in the issue, the report should be submitted to the Borough
Manager. If the Borough Manager is involved in the issue, the report should be submitted to the
Human Resources Committee.
Complaint Procedure:
1. 	Any employee who feels they have been the victim of workplace violence shall submit a written
complaint to their Department Head (or the Borough Manager, Borough Council Chairperson, etc.
where appropriate).
2. 	The person who receives the report will determine who should investigate the complaint after a
thorough review of the issues and the parties involved. Any individual with involvement or
potential involvement in the incident may not be part of the investigative process. Individuals
tasked with investigating the incident may not be responsible for any decisions related to the
resolution of the issue or the administration of corrective / disciplinary action.
3. 	The designee will investigate the complaint and discuss the findings with the appropriate parties
responsible for the decision-making process. The individual(s) responsible for the investigation of
the complaint may not, under any circumstances, also be responsible for determining the
outcome of the investigation. There must be clear separation of responsibilities to ensure
impartiality.
4. 	Ultimately, the results of the investigation will be communicated to the complainant and the
appropriate action steps for remediation will begin.
Employees are expected to cooperate with the Borough in these situations and handle all matters with
sensitivity and discretion. All parties involved are asked to preserve the confidential nature of the
proceedings. The Borough is committed to taking all reasonable steps necessary to prevent and correct
workplace violence. All complaints will be promptly addressed and retaliation of any kind against an
employee who brings a complaint forward is prohibited.
The Borough strictly prohibits and does not tolerate retaliation against any employee by any employee. All
forms of retaliation are prohibited, including any form of discipline, reprisal, intimidation, or other form of
retaliation for participating in any activity protected by law. Examples of protected activities include:
• 	Submitting a good faith, internal complaint (written or oral) with the Borough Manager or any
other Borough employee to report workplace violence;
• 	Participating in the Borough’s internal investigation into allegations of workplace violence;
• 	Supporting another employee's internal complaint of workplace violence (i.e., testifying or
providing an affidavit in support of a co-worker who has filed a complaint with a legal entity or
regulatory agency);
• 	Requesting an accommodation under the Americans with Disabilities Act or state equivalent laws;
and/or;
• 	Filing a worker's compensation claim.
The situations listed above are only examples of protected activity. This list is not exhaustive. No form of
retaliation for any protected activity will be tolerated.
Confidentiality
During the course of their employment at the Borough, employees may have access to confidential and
proprietary information. Employees should maintain such information in confidence and use such
information only in the interest of the Borough.
The employee may use or disclose information learned or acquired through their association with the
Borough only for the performance of their job or as otherwise permitted by law. Particular care must be
taken to keep confidential any information that is related to other Borough employees, financial matters
residents and strategic planning.
Confidential information is for the Borough’s use and is not intended for distribution. Distribution of such
information requires both a need to know and a right to know the information requested.

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Information acquired by an employee in the course of their employment with the Borough must not be
used for the employee’s individual benefit. Access to confidential information does not carry with it
personal benefit or advantage to Borough employees but imposes an obligation on every employee to
keep such information confidential and to use it solely in the interest of the Borough.
When in doubt, the employee should treat information acquired in the course of employment at the
Borough in the strictest confidence and consult the Borough Manager or Borough Council for clarification.
Conflict of Interest
A potential or actual conflict of interest exists when an individual may benefit financially from a decision
made in their role with the Borough. This may also include indirect benefits to family members or
businesses with which the employee is closely associated, particularly if those interests or commitments
are not disclosed.
Although not all conflicting interests are prohibited, those that may compromise the employee’s primary
obligations to the Borough must be disclosed and thoroughly reviewed. Examples of potential conflicts of
interest include, but are not limited to the following:
• 	The use of any information not available to the public that was obtained as a result of the
individual’s relationship with the Borough.
• 	The solicitation or acceptance of a personal gift, favor, loan, gratuity, reward, promise of
employment, actual employment or any other item of monetary value that might influence or
appear to influence the individual’s judgment or conduct regarding Borough business or policy.
Every employee has the responsibility to disclose any relationship with any outside organization that may
lead to the appearance of a potential or actual conflict of interest as soon as the individual becomes
aware that the potential or actual conflict may exist. For example, any employee who has control or
influence over a decision to engage in a business transaction with an outside organization because of
their position at the Borough must disclose that relationship immediately. This obligation extends to
relatives and close family members including, but not limited to, spouses, domestic partners, parents or
parents-in-law, grandparents, great grandparents, aunts and uncles, brothers and sisters (in-law),
children (whether natural or adopted), grandchildren, great grandchildren, as well as the spouses of
brothers, sisters, children, grandchildren, and great grandchildren.
The employee’s Department Head, in consultation with the Borough Manager, will review the situation
and make a determination whether an actual conflict of interest exists and if so, the steps necessary to
eliminate the situation.
All employees are responsible for promptly notifying their Department Head of any instances of actual or
potential conflict of interest. In addition, every individual with supervisory responsibility is responsible for
reporting potential or existing conflicts of interest of other employees. Failure to disclose any potential or
existing conflicts of interest may result in corrective action, up to and including termination of employment.
Ethical Standards of Conduct
All employees are expected to maintain the highest possible ethical/moral standards and to perform
within the law of the State of Pennsylvania and other rules and regulations as may be set forth by the
Borough. Each employee assumes the responsibility to service the pubic in an honest, effective, and
friendly manner.
No employee shall use their position with the Borough for personal gain, nor shall they engage in any
business or transaction, which is in conflict with the proper discharge of their duties.
No employee shall accept any valuable gratuity, whether in the form of a service, loan, item, or promise
from any person, firm, or corporation which is interested directly or indirectly in any manner whatsoever in
business dealings with the Borough; nor shall employees accept any valuable gift, favor, or item that may
tend to influence an employee in the discharge of their duties. No employee shall grant any improper
favor, service, or item in the discharge of their duty. Therefore, a limit of $100 (one hundred dollars) will
be considered reasonable for gifts that might consist of luncheons or dinners at various meetings,
seminars, or conventions.

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All employees are expected to maintain the highest possible ethical, moral, and legal standards, and to
perform their duties in compliance with all applicable federal, state, and local laws, the rules and
regulations continued in this administrative code, and/or future administrative directives deemed
necessary.
No employee shall, without proper and legal authorization, disclose confidential information concerning
the property, government, or affairs of the Borough.
No employee shall represent private interests in any action or proceedings against the Borough in any
matter in which the Borough is a party.
No employee shall engage in or accept private employment or render services for private interests, when
such employment or service is incompatible with the proper discharge of their official duties or would tend
to impair their independent judgment or action in the performance of their official duties.
Attendance
Regular, prompt attendance is extremely important for the Borough’s efficient operation. Employees are
expected to be at work on time. If employees can anticipate absence or lateness, they are expected to
contact their Department Head before their scheduled work time. If an employee is unavoidably detained,
the employee is required to inform their Department Head as soon as the delay becomes obvious,
indicating the reason and expected time of arrival.
Excessive absenteeism and/or tardiness may result in disciplinary action up to and including termination
of employment. Employees who fail to contact the Borough when they are going to be absent or late will
have that time classified as unexcused. Employees are required to notify the Borough of absence or
lateness of any kind including sick leave. If an employee is absent for three (3) consecutive workdays
without notification, that employee may be subject to termination of employment without further notice.
Appearance at Work
The Borough reserves the right to prescribe appropriate dress and grooming and to set standards that are
deemed to be in the best interest of the organization. The Borough requires that an employee’s clothing,
grooming, and overall appearance be appropriate, presents a favorable public image, and be in
conformity with regulations established by the Borough. Clothing shall be conducive to the safe and
effective performance of the required job duties.
Solicitation & Distribution
Only official Borough business should be transacted in the several work areas during employee work
time.
Non-Employee Solicitation and Distribution
There shall be no solicitation or distribution by non-employees at any time on any Employer’s premises or
in any work area, without the express consent and application of permit through the Borough. This
section does not apply to vendors.
Employee No-Solicitation Rule
There shall be no solicitation or distribution by employees of any other employee or non-employee during
work time.
Employees may solicit other employees during non-work time in work areas, and during non-work time in
non-work areas.

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Social Media & Communications
In the rapidly expanding world of electronic communication, social media can mean many things. Social
media includes all means of communicating or posting information or content of any sort on the Internet,
including a blog, journal or diary, personal web site, social networking or affinity web site, web bulletin
board or a chat room, whether or not employed or affiliated with the Borough, as well as any other form of
electronic communication. Ultimately, employees are responsible for what they post online. Before
creating online content, employees should consider some of the risks that are involved in doing so. Any
conduct that adversely affects an employee’s job performance, the performance of fellow employees or
otherwise adversely affects individuals who work on behalf of the Borough’s legitimate business interests,
may result in disciplinary action up to and including termination of employment.
Social media sites like Facebook, Twitter, Instagram, Snapchat and YouTube and other networking and
blogging platforms have become valuable tools for communicating with the Borough’s constituents. For
some audiences they are actually the preferred way to stay in touch. The Borough recognizes the impact
these sites can have, both positively and negatively, on the overall perception of the Borough.
Responsibilities
Social media users acting on behalf of the Borough must adhere to applicable policies and procedures.
Official Borough social media accounts are to be administered by internal members of the Borough
community. Administrators are responsible for removing content that may be in violation of Borough
policies.
Content
Employees must use good judgment when deciding to post content on social media. Confidential
information about the Borough or its employees must not be posted. Employees may not post any
content that is threatening, obscene, a violation of intellectual property rights or privacy laws, or otherwise
illegal.
The representation of personal opinions as those of the Borough or any of its organizations is strictly
prohibited. Employees may not use the Borough name to promote any opinion, product, cause, or
political candidate. When necessary and appropriate, employees should include the statement: “this is
my personal opinion and not necessarily that of the Borough”. While the Borough does not regularly
review content posted to social media sites, it shall have the right to remove any content for any reason,
including but not limited to: use of curse words, content that it deems threatening, obscene, a violation of
intellectual property rights or privacy laws, or otherwise illegal. When using or posting online material that
includes direct or paraphrased quotes, thoughts, ideas, photos, or videos, employees must always
include citations and/or provide a link to the original material, if applicable. Employees should refrain from
using information and conducting activities that may violate local, state, or federal laws and regulations.
Using Social Media at Work
Employees should refrain from using social media while on work time on Borough systems or equipment,
unless it is work-related as authorized by a Department Head and is consistent with Borough policies.
Employees must not use the Borough’s email addresses to register on social networks, blogs or other
online tools utilized for personal use.
Know and Follow the Rules
Employees are asked to carefully read these guidelines, as well as other policies contained within this
Administrative Code, and ensure all postings are appropriate and in compliance with any applicable rules
or guidelines. Inappropriate postings that may include discriminatory remarks, harassment, and threats of
violence or similar conduct will not be tolerated and may result in disciplinary action up to and including
termination of employment.
Relationships at Work
Borough employees are expected to make relationship decisions with direct reports that promote an
atmosphere of mutual trust and avoid both conflicts of interest and the appearance of conflicts of interest.
Great care must be exercised at all times to ensure that personal relationships do not result in situations
that might interfere with objective judgment.

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There are risks in any relationship between individuals in inherently unequal positions. Because of the
potential for conflicts of interest, exploitation, favoritism, and bias, relationships (including sexual or
romantic relationships - whether regarded as consensual or otherwise) between individuals in these
inherently unequal positions, should be avoided and under some circumstances, are strictly prohibited by
this policy.
Consensual sexual or romantic relationships between adult employees are not in general prohibited by
this policy. However, relationships between employees in which one has direct or indirect authority over
the other are always potentially problematic.
Where such a relationship develops, the person in the position of greater authority or power must recuse
themselves to ensure that they do not exercise any supervisory or evaluative function over the other
person in the relationship. The employee must also notify their Department Head or the Borough
Manager so that person can ensure adequate alternative supervisory or evaluative arrangements are put
in place. This obligation to recuse and notify exists for past as well as for current relationships. Failure to
disclose the relationship in a timely fashion will itself be considered a violation of policy.
The Borough has the option to take any action necessary to ensure compliance with the spirit of this
policy, including transferring either or both employees to minimize disruption of the work group.
If there is any doubt whether a relationship falls within this policy, individuals should disclose the facts of
the situation and seek guidance from their Department Head or the Borough Manager.
The Borough understands that sexual or romantic relationships are often private in nature and treats such
information sensitively and (to the extent practicable) confidentially.
Suspected policy violations should be reported to the employee’s Department Head or the Borough
Manager. The Borough Manager will coordinate the investigation of the complaint in consultation with the
appropriate committee and/or Council. If any of these people are included in the complaint, they will not
be involved in the investigation or decision.
If charges of sexual harassment are made, compliance with this policy shall not be a defense in any
proceeding under the Borough’s Sexual Harassment Policy. Employees who engage in sexual or
romantic relationships with another employee contrary to the guidance, prohibitions and requirements
provided in this policy or the Borough’s Sexual Harassment Policy, are subject to disciplinary action, up to
and including termination of employment.
Visitors in the Workplace
In order to ensure the safety and security of Borough employees, visitors, and property and to limit
access to Borough facilities by authorized personnel only, the following guidelines have been adopted:
• 	Workspace access: Access to Borough workspace is limited to current employees, contractors
and other authorized visitors.
• 	Safety: All employees and visitors are required to comply with all safety rules, regulations, and
policies while on Borough property or in Borough vehicles.
• 	Children and Other Family Members: Unless special circumstances exist, children and other
family members of employees are not allowed in the offices.
Smoking
The Borough is committed to maintaining a healthy and safe environment for all. It is therefore the policy
of the Borough, in accordance with Pennsylvania state law, that smoking and tobacco use (including the
use of smokeless tobacco) is prohibited in all Borough buildings and facilities (unless specifically
designated as a “smoking permitted” area) as follows:
• 	Inside Borough buildings and entryways.
• 	Conference rooms, break rooms, etc.
• 	Within 8 feet of entrance to any building according to PA state law.

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• 	Other common, public areas including stairwells, elevators, escalators, lobbies, hallways, waiting
rooms, reception areas, and non-specified restrooms.
• 	Any area in which a fire or safety hazard exists.
Smoking and tobacco use are also prohibited in all Borough vehicles (owned or leased), regardless of
location.
This policy covers all smoking methods, including but not limited to the use of electronic smoking devices
(e-cigarettes, e-cigars, e-pipes) and hookah-smoked products.
This policy does not supersede more restrictive policies that may be in force in compliance with federal,
state, or local law and ordinance.
Recruitment & Selection
Position Descriptions
The Borough Manager and all Borough employees will have current, accurate position descriptions for the
jobs they hold. The position description will clearly outline the duties, responsibilities and qualifications
for each position. The position description will also provide the basis for the development of an objective,
performance appraisal system that requires an annual, written performance appraisal for each Borough
employee.
Position Requisition & Approval Process
The Borough Council must approve all requests to post jobs internally and externally. The Borough
Manager shall ensure the requested headcount is within budget. Requests for new positions, not
included in the budget, during the course of the fiscal year must be approved by Borough Council.
Internal Posting Procedure
Jobs are posted internally, allowing current employees five (5) days to post for promotions or lateral
transfers (changing to another job in the same pay class).
All posted positions will specify the job title, the general nature of the job, the position qualifications and
the essential functions of the job, the compensation range, the application deadline and the place to
submit the application.
The Department Head will not be obligated to consider any applications submitted after the close of the
posting period. If the Department Head deems no internal applicant is qualified for the vacancy, they may
fill the vacancy through the selection of outside applicants. The Department Head will coordinate with the
Borough Manager and Human Resources Committee for posting and/or advertising of the open position.
Nothing in this section shall be construed to prevent the Borough from advertising for external applicants
concurrently with the internal positing of vacancies.
External Sourcing
All Borough vacancies will be posted on the Borough’s website.
Mailings to local employment agencies may also be used. The Department Head, in consultation with the
Borough Manager and Human Resources Committee, may determine other avenues for the external
advertisement of open positions for certain positions that may require additional technical skills and/or
specialized qualifications.
Employment applications will be accepted in the Borough office. Applications received at times other
than when direct solicitations are made for a particular position, will be kept on file in the office for a
period of six (6) months to be accessed by any Borough department or function seeking an
employee. Placement of a completed application in the Borough office file will not constitute
application for any specifically advertised position and will not require further action by any elected
official or Borough employee.

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Applicant Tracking
The Department Head and the Borough Manager will complete the initial review of all applications to
determine which applicants possess the minimum job-related qualifications (e.g., minimum licenses,
certifications, experience, or any specialized training, etc.).
Upon determination of which applicants meet the minimum job-related qualifications, the applicants’
knowledge, skill, and ability to perform the essential functions of the position will be considered.
Applicants will be required to provide any information and undergo any job-related performance tests or
other job-related procedures necessary to demonstrate qualification for the position sought.
Interview Process & Participants
After qualified applicants for a position have been identified, the Department Head should make
arrangements with the Borough Manager to conduct joint interviews. Multiple interviews may be required
for supervisory positions before moving to the next step in the process.
Once the Department Head and Borough Manager have completed their interviews, final candidates
should be scheduled to meet with the Human Resources Committee for additional evaluation.
After the Human Resources Committee completes their evaluations, the committee will present the
recommended candidate(s) to Borough Council for review. Hiring recommendations should be discussed
collectively and subsequent decisions made to ensure the most qualified individuals are selected for open
positions. Ultimately, Borough Council will have the final decision to hire for all open positions.
Employment Testing
Tests for job applicants will be limited to skills or performance testing, to determine the level of
competence or ability to perform certain tasks associated with the job being sought. An applicant will
be disqualified from consideration for employment in a position if they do not meet the minimum job
qualifications for that position.
For employees required to drive or operate equipment, which requires a driver's license, driving records
and license validity may be checked.
Selection Process
The Department Head is responsible for verifying the applicant's employment experience, education, and
skills before extending a job offer.
If the applicant knowingly makes a false statement on the application form, cannot legally hold the
position, offers money, service, or anything of value to win favor during the application process, they may
be disqualified from the hiring process.
All applicants selected for employment are subject to a background check and drug test. These steps will
be completed after an offer of employment has been extended but prior to the commencement of
employment.
Some applicants may also be required to submit to a physical and/or psychological examination to
determine their ability to perform the duties of the position for which they have been selected.
The successful completion of all required tests/checks is a condition of employment at the Borough. All
tests, checks and examinations required by the Borough shall be at the expense of the Borough.
Finally, if the prospective employee does not meet the physical requirements when tested, or has not
provided proof of citizenship or legal work status within the first three (3) days of employment, they may
be disqualified from employment.

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Employment Eligibility Verification
In compliance with the Immigration Reform and Control Act of 1986, Public Law 99-603, each new
employee, as a condition of employment, must complete the Employment Eligibility Verification Form I-9
and present documentation establishing identity and employment eligibility within the first three (3) days
of employment. Any employee with an expiring work authorization must renew the authorization or the
employee will be considered to have voluntarily resigned.
Former employees who are rehired must also complete the form if they have not completed an I-9 with
the Borough within the past three (3) years or if their previous I-9 is no longer retained or valid. All offers
of employment are conditioned upon the receipt of satisfactory evidence of an employee's authorization to
work in the United Sates.
Promotions, Transfers and Demotions
Promotions are those job changes that result in advancement to higher positions with greater
responsibility. Salary increases are subject to approval by the Borough Manager and Borough Council, in
accordance with approved budget limits.
Lateral job moves are changes to positions with the same level of pay. An employee taking a lateral
transfer, whether by the employee's request or the manager's requirement, will retain the same amount of
accrued leave and seniority. If the employee's current salary is in the approved salary range, they will not
receive any reduction in pay as a result of a lateral move.
Demotions require an employee to change to a lower paid position with a lower level of job responsibility.
The demotion may be the result of a disciplinary action, a job reclassification or unsatisfactory work
performance.
The Borough reserves the right to make decisions regarding job changes at its discretion.
Onboarding
Orientation
The Borough provides general orientation about the Borough and the benefits of employment. Each
employee will receive a copy of the Administrative Code, union contract (if applicable) and any other
applicable workplace rules. It is the responsibility of the employee to read and gain an understanding of
the Code, union contract and work rules. The employee will acknowledge receipt of the Code and
updates will be acknowledged as appropriate. In most cases, actual job duty orientation and training
will be given within the specific department he or she will work.
Probationary Period of Employment
New employees or those that are promoted or transferred to another work group will serve a six (6)
month probationary period. Any significant time, totaling more than five days, the employee is absent
during this period extends the probationary period for the amount of time missed. Accumulated leave
will not be paid to employees resigning or terminated during the first six (6) months of employment.
Training
When the Borough requires employees to participate in training programs, all training costs are paid
or reimbursed by the Borough. The time an employee spends away from work to attend the training
program is considered work time. Authorization to attend professional seminars and certification
courses are decided on a case-by-case basis by the Borough Council, within the constraints of the
training and education budget.
Employment Classifications
All employees of the Borough shall be categorized as full-time, part-time, hourly or temporary.

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Definitions
FULL-TIME REGULAR: A full-time regular employee works for the Borough at least 37.5 hours per week
and has met a six (6) month probationary period as designated by the Borough Manager. Regular, full-
time employees are eligible for Borough benefits. Employees who have not completed the probationary
period will not be eligible for certain benefits.
PART-TIME REGULAR: A part-time regular employee works for the Borough more than 20 hours per
week but less than 37.5 hours per week and has met a six (6) month probationary period as designated
by the Borough Manager. The scope of benefits received may vary proportionately with the number of
hours the part-time employee is scheduled to work. Certain benefits may not be available to part-time
employees.
HOURLY: An hourly employee typically works for the Borough less than 30 hours per week. Hourly
employees are not eligible for benefits as provided to regular, full and part-time employees.
TEMPORARY FULL-TIME AND PART-TIME: Temporary employees are those hired for a period of less
than six (6) months. Temporary employees may be exempt or non-exempt but are only eligible to receive
benefits mandated by federal, state or local law.
All employees are also classified as either “exempt” or “non-exempt” in compliance with the federal Fair
Labor Standards Act (FLSA) and applicable state law.
• 	Exempt employees are paid on a salaried basis and are not entitled to overtime pay. Such
employees shall not receive a reduction in pay for absences of less than one (1) day. However,
absences of one (1) full day or more shall be deducted from the employee’s sick leave or
vacation leave if the employee has such leave accumulated.
• 	Non-exempt employees are paid on an hourly basis and are eligible for overtime pay at the rate
of one and one-half times their hourly rate for all hours worked in excess of forty (40) hours per
workweek. All “non-exempt” employees must record all work hours accurately, and payment
must be made for all time worked.
Employees shall be informed of their employment status at the time of hire. Temporary employees shall
be notified in writing that as a condition of employment their appointment is of a temporary nature. Such
notification shall also include the approximate dates and cessation of employment. The Borough
Manager will be responsible for providing this information to the Treasurer and Secretary to administer.
All employees must provide the Borough Manager with their current address and phone number.
Changes in this information must be reported within five (5) days of an employee changing address or
phone number. This way, the Secretary can inform insurance carriers, the IRS (for W-2 purposes), and
any others that the information would be required.
Compensation and Hours Worked
Hours and Work Schedule
The Borough shall establish the standard workday, workweek, and starting and quitting times for each
department, taking into account current and anticipated workloads, public service needs, and other
factors. No established schedule shall be construed as a guarantee of work hours or as a restriction on
the Borough’s right to restructure the workday or workweek.
Subject to the discretion of the Borough, employees may be authorized to take break periods each full
working day. Such breaks shall not interfere with the proper performance of the employee’s work
responsibilities and will be set by the Borough Manager and are subject to change. Lunch periods are
determined by the Department Head or Borough Manager and shall be unpaid periods of time.
Employees must clock out for their lunch break and clock back in upon return.
Each department’s or office’s standard workday, workweek, and starting and quitting times shall be
appropriately communicated to the affected employee(s).

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Timekeeping
To comply with applicable laws and ensure that accurate records are kept of time worked and time not
worked (i.e., Vacation, Sick, Leave, etc.), all employees are required to record and approve their time in
the Borough’s timekeeping system. Employees must record their time on a daily basis and submit their
time on a weekly basis as directed by their Department Head. Each non-exempt employee is to maintain
an accurate daily record of hours worked. All absences from work should be appropriately and accurately
recorded. This ensures that employees are paid correctly and in a timely fashion.
Falsification of time records or failure to follow Borough procedures in time reporting may result in
disciplinary action, up to and including termination of employment.
Payment of Wages
The Borough compensates employees in accordance with decisions by the Borough Council as budgets
are set. Pay for any given position is subject to the annual budgetary process and, as such, may be
subject to increase, reduction, or status quo maintenance for any time period. The Borough Manager may
make suggestions about salary compensation and other pay system concerns but the final decision
regarding compensation levels rests with the Borough Council.
The Borough administers payroll on a periodic basis, as determined by statute, collective bargaining
agreement or by the Borough Council and the Borough Manager. If a holiday occurs on a payday,
paychecks will be issued on the preceding Wednesday, except under extenuating circumstances, in
which case paychecks will be issued as soon as they are available.
Department heads are to receive any questions regarding an employee’s pay and are responsible for
making the necessary explanations or inquiries to resolve the matter. The Treasurer should be notified
immediately to correct any discrepancies.
Paychecks are issued by the Borough to compensate employees for the work performed in the pay period
immediately preceding the day the check is issued.
The Borough encourages all employees to utilize direct deposit for receipt of their paychecks. For those
employees who do not elect direct deposit, paychecks are distributed at the workplace prior to 4:00 p.m.
on payday.
Paychecks will not be issued to anyone except the employee (either in person or mailed to the home
address on file) without written authorization. Pay advances of any kind are not permitted.
In the event of a lost paycheck, the Treasurer must be notified as soon as possible and before a
replacement check can be issued. In the event the lost paycheck is recovered, and the Borough identifies
the endorsement as that of the employee, the employee must remit the amount of the replacement check
to the Borough within 24 hours of the time it is demanded.
Payroll Deductions
Certain deductions are made from an employee’s paycheck as required by law, in accordance with
employee benefit plans, or as requested by the employee and authorized by law. These deductions are
itemized on the employee’s pay statement, which accompanies their biweekly paycheck. Deductions
include:
1. 	Income Taxes: Federal and State Laws and some Borough ordinances require that taxes be
withheld from each salary payment. The amount of tax to be withheld is determined from tables
furnished to the Treasurer by the various taxing entities and varies according to the amount of
salary and number of exemptions. Employees are required to complete withholding tax
certificates upon initial employment and to inform the Treasurer of any exemption change(s)
whenever such change occurs.
2. 	Other Deductions: Examples include employee health insurance contributions, other voluntary
insurance contributions, and deferred compensation.

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3. 	Miscellaneous: Some employees may be required by law, or in some cases, choose to have
child support payments deducted. Also, an employee may have a garnishment placed upon
them. The Borough may refuse to make deductions, not required by law, which are below certain
prescribed minimum amounts, which occur at irregular intervals, or for another similar cause.
Other than those deductions required by law, the Treasurer may decline to make a deduction that
the employee’s check is insufficient to cover.
All requests for payroll deductions must be presented to the Treasurer and Borough Manager for
authorization.
Overtime
An employee may be required to work in excess of the normal workday or workweek to meet operational
demands. Overtime will be paid under the guidelines set out by the FLSA (Fair Labor Standards Act) and
paid accordingly. Eligibility for overtime shall be based upon all hours in “active pay status”.
Overtime is usually performed only when the Department Head determines it is necessary. Advance
notice will be given to employees whenever possible; however, employees should be aware that
situations arise that do not permit advance notification. All overtime must be approved by the employee’s
Department Head in advance, except in unusual or emergency situations.
Collective Bargaining Agreements
Police Department of the Borough of Mahanoy City
The purpose of the collective bargaining agreement is to assure sound and mutually beneficial working
conditions so as to promote the orderly and harmonious relationship between the parties by establishing
wages, hours, conditions of employment and other benefits and duties for the police officers of the
Borough that ensure efficient and uninterrupted police service to the citizens of the Borough and to any
other areas directed by the Borough included in the agreement.
All officers of the department (both full-time and part-time) who are employees of the Borough at the time
of the agreement will be covered by the agreement. The agreement also applies to full-time and part-time
officers who may become employees of the Borough during the term of the agreement. The agreement
does not apply to any clerical personnel, extra or special police, fire police, crossing guards, custodians,
desk men, dispatchers or any other personnel who are not sworn and Commonwealth of Pennsylvania
certified police officers, who may be assigned to the department on a full-time or part-time basis. Officers
shall become subject to the terms of the agreement upon appointment to the department by the Borough
Council.
Please refer to the collective bargaining agreement for additional information regarding specific terms and
conditions of employment.
Teamsters Local Union No. 429
The purpose of the collective bargaining agreement is to promote harmonious relations between the
Borough and the Union, to establish an equitable and peaceful procedure for the resolution of differences,
the establishment of rates of pay, hours of work, and other conditions of employment for employees in the
unit defined by an Order of Certification of Pennsylvania Labor Relations Board in Harrisburg,
Pennsylvania. The Union is recognized as the exclusive representative for collective bargaining purposes
under Act 195 of 1970 of all employees in the Unit certified by the Labor Relations Board.
Please refer to the collective bargaining agreement for additional information regarding specific terms and
conditions of employment.

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Performance Management
Annual Performance Review
The Borough shall annually conduct performance reviews of its employees. Performance reviews help
management ensure that:
• 	Employees meet reasonable workplace standards and goals;
• 	Department Heads have an opportunity to assess employee achievements and areas needing
improvement with respect to these standards and goals; and
• 	Employees are on notice about Department Head assessments.
Review Process
The performance review process generally functions as described below. The Borough reserves the right
to modify this process in its discretion.
Performance Assessment
Employees are encouraged to participate in open communication with their Department Head and
seek performance feedback on a regular basis.
Department Heads with direct reports are encouraged to provide daily feedback regarding
employee performance including successes and challenges. Through formal and informal
conversations, both parties are kept abreast of progress towards the successful completion of
goals and expectations. These discussions also enable the Department Head to provide timely
feedback and coaching as the year unfolds. Department Heads will keep track of key
performance highlights and challenges that occur during the year and use these notes when it's
time to prepare the employee’s annual performance review.
All annual performance reviews must be shared with and approved by the Borough Manager
before being communicated to the employee.
Once the annual performance review has been approved, Department Heads and the Borough
Manager will meet with employees in person to discuss performance, allowing the opportunity for
dialogue and questions. If goals have been set and ongoing communication/feedback has taken
place, the overall outcome of the annual review should come as no surprise to the employee.
Performance Ratings
Employees are evaluated against an objective set of criteria. Department Heads will assess,
across a variety of indicators, whether employees exceed, meet or fail to meet expectations. All
performance ratings will be reviewed and approved by the Borough Manager prior to
communication to the employee.
Goals
Working with Department Heads, employees will have an opportunity to set goals or performance
commitments on an annual basis. Subsequent reviews will take into consideration goals
articulated in prior reviews. All goals will be reviewed and approved by the Borough Manager to
ensure alignment with the strategic objectives of the Borough.
Training and development needs
Department Heads may suggest, as appropriate and in conjunction with the employee, additional
training and development that can be used to help the employee improve performance. The
employee will also have an opportunity to provide comments on the review.

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Performance Improvement / Corrective Action Process
It is the responsibility of every employee to be aware of and abide by Borough policies and procedures. It
is also the responsibility of each employee to perform all assigned duties in accordance with the
performance standards that have been established. Situations involving poor performance, or the neglect
of job responsibilities, will result in some form of performance management. Employees are encouraged
to engage in open communication with their Department Head and seek performance feedback on a
regular basis. Department Heads with direct reports are encouraged to provide daily feedback regarding
employee performance including successes and challenges.
When necessary, employees may be given performance improvement plans to help manage or correct
performance deficiencies. These plans are designed to make employees aware of the importance of
meeting performance expectations and outline the actions, milestones and behaviors that are necessary
to successfully complete the plan.
The Borough may consider an employee's job performance, prior violation of work rules, and other
relevant circumstances in determining whether to counsel, warn, suspend, or terminate employment. The
facts and circumstances of each case will be reviewed by the Borough Manager and the Human
Resources Committee and recommendations for corrective action will be made to the Borough Council.
The Borough may also take interim measures pending the full investigation and resolution of any
disciplinary matter. The Borough Manager has the authority to initiate an employee suspension or leave
of absence. These measures could also lead to further disciplinary action, up to and including termination
of employment.
Disciplinary Action Process
Employees are expected to adhere to all Borough policies and procedures, including those outlined in this
Administrative Code. Should an employee violate any of these policies, put the Borough at risk ethically,
financially or with the intent to commit fraud, a disciplinary course of action will be taken.
The procedures described in this section are guidelines and are designed to outline the steps that
Borough management may take in administering disciplinary action. Disciplinary action may be initiated at
any step in this process or may be administered outside of this process completely.
At the Borough's discretion, depending on the type of problem, conduct or nature of the offense,
termination of employment may result without any other prior warning, where the Borough deems such
action to be appropriate.
Employees should be aware that records of disciplinary action are placed in employee personnel files and
become a part of their employment record. In addition, disciplinary action may have an impact on an
employee’s eligibility for an annual increase and/or annual bonus and may result in a salary adjustment
and/or demotion. All records of disciplinary action must be provided to the Borough Manager.
Disciplinary action may be taken for various reasons, including repeated patterns of questionable
behavior, or blatant disregard for the Borough, its employees and ethical conduct. Examples of issues
and behavior that may require disciplinary action include, but are not limited to:
• 	Violations of the Administrative Code
• 	Acts of violence
• 	Acts of discrimination and/or harassment
• 	Retaliation
• 	Job abandonment
• 	Excessive tardiness
• 	Insubordination
• 	Errors resulting in significant financial loss to the Borough
The Borough may also take interim measures pending the full investigation and resolution of any
disciplinary matter. This includes, but is not limited to, employee suspensions and administrative leaves of
absence, which could lead to further disciplinary action up to and including termination of employment.

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Investigative Process
All complaints regarding Borough services or staff will be referred to the office of the Borough Manager
for review. The Borough Manager will designate the appropriate Department Head to conduct the
investigation into the complaint. Individuals involved in the complaint, either directly or indirectly, will not
be part of the investigative process.
Complaints that involve the Borough Manager will be referred to the Borough Council Chairperson for
investigation.
The individual designated to investigate the complaint will provide all findings and recommendations to
the Borough Council for review and final disposition.
Separation of Employment
Employees who plan to voluntarily resign shall notify their Department Head at least two (2) weeks in
advance of the effective date of termination. For separation due to retirement, more notice is requested.
Layoff may occur if a position is eliminated or when there is a lack of funding or work.
Any employee who resigns is encouraged to give their reasons for resigning and to discuss with their
Department Head any working conditions which they feel are unsatisfactory.
A formal letter of resignation shall be required by the Borough. The Borough Manager hereby accepts
resignations upon receipt and will rely on having received it. Resignations may not, therefore, be revoked
without permission.
Failure to give proper notification shall result in ineligibility for reinstatement.
A person who resigned in good standing may be reinstated, at the discretion of the Borough Manager and
subject to Borough Council’s formal approval, in their former type of position within one (1) year following
resignation, provided the person remains qualified to perform the duties of the position and such
reinstatement would be in the Borough’s best interest.
Employees who resign from their employment with the Borough shall receive payment for accumulated
but unused vacation at their current rate of pay. Employees are responsible for giving proper notice and
returning all Borough issued equipment, including passwords to Borough equipment.
The Borough Manager or designee may schedule a voluntary exit interview with the employee on their
last working day.
The exit interview is an opportunity for the employee to offer constructive criticism and insight regarding
the operation of the office or department.
The Borough Manager or designee conducting the exit interview should commit the results of the
interview in writing in order to maintain a written record of areas discussed and items requiring further
investigations.
The employee’s correct mailing address should be verified at the conclusion of the interview.
Return of Borough Property
Any Borough-owned materials that pertain to confidential information, were furnished to employees to
perform their job, or produced by employees during the course of their employment, will remain the sole
property of the Borough. These materials include, but are not limited to, contact lists, documents,
proposals, work papers, deliverables, photocopies, notes, drawings, manuals, computer programs,
documentation, disks, portable/digital media, computer tapes, equipment, email, instant messaging
and/or voicemail.
Upon termination of employment, whether voluntary or involuntary, all Borough-owned materials and
equipment (computer equipment, cell phones, etc.) must be returned to the Borough in good working
condition. Passwords and passcodes must also be given over at the time of termination.

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Continuation of Benefits
Employees, their spouses, or dependents who are enrolled in the Borough’s group health insurance at
the time of the employee’s termination from employment or because of another qualifying event may,
unless otherwise provided by law, elect to continue participating in the group health insurance plan
through the Consolidated Omnibus Reconciliation Act (COBRA). In addition to termination of
employment, qualifying events include: death, divorce, legal separation of marriage, and other similar
change of status (example: dependent age no longer qualifies for coverage under the parent’s group
plan). When there is a qualifying event, the employee must notify the Borough Manager so that COBRA
can be initiated and properly administered. Monthly payments/expenses are the responsibility the
qualifying person or employee.

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