Financial Reports

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West Chester Township each year publishes documents related to the financial standing of the community.

Reports provided here for each year include: the annual operational budget, the annual permanent appropriations, and the Comprehensive Annual Financial Report.

  • Operational Budget represents activities from 10 funds - General Fund, four separate Road Funds, Cemetery Fund, West Chester Community Television (Integrated Multimedia & Marketing) Fund, Police Fund, Fire and EMS Funds. The operational budget is presented to the Board of Trustees each January and does not represent individual expenditures or encumbrances, but rather is a detailed illustration of expected expenditures by account code assigned to specific budget priorities. Individual expenditures greater than $2,500 is approved publicly by the Board of Trustees at an open meeting.
  • Permanent Appropriations, a function of the Township's capacity to incur expenses, is voted on by the Board of Trustees in the first quarter of the year. Permanent Appropriations is a combination of the Township's carryover as determined at year-end, plus the estimated resources as certified by the Butler County Budget Commission and submitted in July of the previous year. The operational budget is limited by Permanent Appropriations which is a function of the previous year's tax budget.
  • The Comprehensive Annual Report (CAFR) is prepared by West Chester Township after the year is complete and a conversion from Cash basis to Modified Accrual basis accounting. West Chester records day to day transactions on a Cash basis and the records viewed via the “Wallet” are those same Cash basis records. The CAFR compiles  data sets consistent with Governmental Accounting Standards Board (GASB) in order to publish a Comprehensive Annual Financial Report (CAFR) each year.

Five years of documents are included here for public view and older documents are available upon request to Public Records Request.

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