Let the 2014 Salisbury Township budget deliberations begin.

Salisbury commissioners each have a half-foot-thick budget binder, just right on chilly nights to cuddle up with for cozy bedtime reading.

To meet the annual challenge, township meetings to accommodate 2014 budget deliberations have been decided by the Salisbury Township Board of Commissioners.

A thick red-and-white binder containing the first draft of the 2014 township budget greeted each commissioner's and official's place on the dais for the Oct. 10 township meeting, courtesy of Township Manager Randy Soriano and Township Assistant-Director of Finance Cathy Bonaskiewich.

"Cathy worked very hard in putting this together," Soriano said.

To accommodate the budget review by commissioners and officials, and work around holidays in the next two months, some of the times, dates and format of township meetings have been changed by commissioners' consensus at the Oct. 10 meeting. Locations are, as usual, the meeting room of the Municipal Building, 2900 S. Pike Avenue.

While the second October meeting is still Oct. 24, it will start 6 p.m. with a workshop, which will be devoted to the 2014 township budget. The meeting start time is the same: 7 p.m. Oct. 24.

In November, because the second monthly meeting would have taken place Nov. 28, Thanksgiving Day, commissioners will instead meet Nov. 7 and 21, with budget workshops 6 p.m. and the meetings 7 p.m.

In December because the second monthly meeting would have taken place Dec. 26, the day after Christmas, commissioners will instead hold one meeting 7 p.m. Dec. 19.

In introducing the 2014 budget, Soriano said, "One thing we're trying to do is have a line-item narrative."

Soriano said there were some changes in projected figures, compared to actual figures, for the 2013 budget.

"The revenue was better than budgeted," Soriano said.

Last year, a $212,708 deficit was projected for 2013.

However, because earned income tax increased from an anticipated $1.9 million to $2.2 million, there was an additional approximate $360,594 generated in taxes.

So, a $752,975 surplus is anticipated for 2013.

"Even though we realized a surplus, we can't guarantee it," Soriano said.

Despite the positive revenue results, Soriano emphasized, "You don't want to use that revenue" as the basis for balancing the budget.

Soriano said "reliable sources" are needed to balance the budget.

"The only reliable way is through real estate taxes," Soriano said.

"Your tax rate has to cover some increases," Soriano said.

"Are you suggesting that we might have to consider a tax increase?" Commissioner Joanne Ackerman asked.

"You have to have consistent revenue," Soriano replied.

"I'll show you a couple of different scenarios," Bonaskiewich told commissioners.

"I can probably guess a half-mill to a mill [tax increase]," Soriano predicted.

"I'm going to work out some different scenarios and what it will cost taxpayers," Bonaskiewich said.

Soriano said one area lagging for 2013 is township property taxes. In prior years, at this time, 98 percent of township property owners had paid their real estate taxes. This year, that figure is 97 percent.

"Some of the property owners have appealed [assessments] and some property owners have not paid their taxes," Soriano said.

Township expenses are $6,165,408 to date for 2013, which is $95,000 over what was budgeted. Soriano attributed the increase to public works, general government and insurance and benefits.

The general government expenses increased because of the cost of improving security at the municipal building.

The fund balance of $1,852,951 was depleted by $212,708 to balance the 2013 budget, reducing it to $1,640,243.

For 2014, revenue is projected at $6,431,560, yet department requests are $6,904,657, with the result that approximately $473,000 in requests exceeds revenue.

Soriano attributed the increases to this year's hiring of two public works department employees, a request for 2014 to promote a full-time police officer to detective and hire a full-time officer, and wage increases.

"Look at department requests, what I'm recommending and what you'll approve," Soriano noted.

Based on figures he received from Lehigh County, Soriano said of Salisbury, "We're actually the lowest tax rate based on reassessment."

Soriano said he is already looking ahead to the 2015 and 2016 township budgets.