Lower Makefield Township

1100 Edgewood Road, Yardley PA 19067
267.274.1100   |   admin@lmt.org


Finance Department

Anne Vidunas-Gladwell, CPA
Finance Director
Phone Number:  267-274-1199
Fax Number:  267-274-1196
Email: agladwell@lmt.org

Welcome to the Finance Department of Lower Makefield Township. We hope you find information helpful and useful. Township finances can be difficult to understand, and we will attempt to provide some basic information so residents and constituents can better understand how tax dollars are spent.

Mission Statement:
Our goal is to provide accurate, timely and reliable information on the Township’s finances to all residents and constituents. We are also stewards of the Township’s revenues and assets, and as such we are responsible for the proper safeguarding of all funds and their appropriate spending.

Along with required and mandated audits, we do this primarily through recurring reports and presentations, including constant monitoring and reporting on the township’s budget.

Reporting on the townships many funds also includes the following annual audits or reports:

  1. Annual Financial Audit of all funds
  2. Bi-Annual audit of Liquid Fuels monies
  3. Annual Audit of Sewer Fund
  4. Annual DCED report as required by the Commonwealth of PA

We are responsible for all facets of the townships finances, including monitoring revenues and expenses, and helping to manage the townships investments.

The specific areas that can be found in the Finance department include:

  1. Accounts Payable
  2. Accounts Receivable
  3. Payroll
  4. Budget
  5. Special Billing
  6. Golf Course Accounting
  7. Sewer Fund Accounting
  8. Grant Accounting

There are many other items which we manage or report on.

Local Service Tax
In November, 2009, Lower Makefield Township enacted a local service tax of $52 per year to be paid by all persons working in the Township.

The Township appointed Berkheimer to collect the tax. If you have questions, you can reach Berkheimer’s Customer Care Department at 610-599-3139.

If you need forms, you can download them from Berkheimer’s website,
www.hab-inc.com/Forms/Local Service Tax.


Beyer Barber Company Disclosure Form

Glenmede Trust Company Disclosure Form

Courtney Investment Consulting Group/RBC Wealth Management Pension Consulting Proposal and Disclosure Statement.

Moody’s Rating

Moody’s Investors Service assigns Aa1 rating to Lower Makefield Debt.
Click here for the complete report.


2017 Budget Highlights

2017 Final Budget

2016 Final Amended Budget

2015 Final Budget

2014 Final Budget

2013 Final Budget

2012 Final Budget

2011 Final Budget

2011 Golf Budget

Amended 2010 Budget

NOTE: Microsoft Internet Explorer is required to view the 2010 Amended Budget Summary.

2010 Golf Budget

2009 Budget

2008 Budget

2008 Golf Budget


2015 Audit Report

2014 Audit Report

2013 Audit Report

2012 Audit Report

2011 Audit Report

2010 Audit Report

2009 Audit Report

2008 Audit Report

2007 Audit Report

Finance Reports

2015 Year End Executive Summary

2015 Year End Report

Garden of Reflection Expenditure Report

2014 Year End Report

2014 Mid-Year Finance Report

2014 Year-To-Date Expense/Revenue Report


2013 Mid-Year Finance Report

2013 Year-To-Date Expense/Revenue Report


2012 Year End Report

2012 Mid-Year Finance Report

2012 First Quarter Finance Report

2012 May Y-T-D Report

Finance Report 2012


2011 Year End Report

2011 2nd Quarter Finance Report

2011 1st Quarter Finance Report

Finance Report 2011


2010 3rd Quarter Finance Report

2010 2nd Quarter Finance Report

2010 1st Quarter Finance Report


Finance Director’s Quarterly Report – 2009

Finance Director’s First Quarter Report – 2009


Finance Director’s Quarterly Report – 2008

Finance Director’s Second Quarter Report – 2008

Finance Director’s Third Quarter Report – 2008

Sewer Authority Financials

2010 Municipal Sewer Authority Financial Statements

2008 Municipal Sewer Authority Financial Statements

2007 Municipal Sewer Authority Financial Statements

2006 Municipal Sewer Authority Financial Statements

2005 Municipal Sewer Authority Financial Statements