The budget process for a Second Class Township in Pennsylvania is an annual cycle that begins with the Township administration. The initial budget is prepared based on operational needs and projected revenues. The Finance Director works closely with the Township Manager to compile a draft budget, which is then reviewed with the Township Finance Committee for initial feedback and recommendations. Following these internal reviews, the draft budget is presented to the Board of Supervisors for discussion and revision. By law, the proposed budget must be made available for public inspection for at least 20 days before final adoption. The final budget must be adopted by December 31 of each year and serves as the township’s financial roadmap, outlining expected revenues and authorizing expenditures for the upcoming year. Adjustments can later be made through a formal budget modification resolution, as permitted by the Second Class Township Code. This process promotes transparency, fiscal responsibility, and informed decision-making throughout the year.