The fiscal year of the City of Scranton shall commence on January
I and end on December 31. The preparation of the annual operating
budget shall commence no later than September 15 for the subsequent
budget year.
By no later than November 15 of each fiscal year, the Mayor
shall submit to Council a budget and accompanying message which shall
explain the budget in fiscal terms and in terms of programs and services.
It shall outline the proposed financial policies of the city for the
ensuing year, describe the important features of the budget, indicate
any major changes from the current year in financial policies, expenditures
and revenue, together with the reason for such changes, summarize
the city's debt position and include such other material as the
Mayor deems desirable.
The Budget shall contain:
(1)
General summary of its contents.
(2)
All estimated income, indicating the existing and proposed tax levies,
as well as, assessments, fees and charges.
(3)
All proposed expenditures, including debt service for the ensuing
year.
(4)
The number of proposed employees in every job classification.
(5)
Comparative figures for estimated or actual income expenditures for
current fiscal year and actual income and expenditures of the preceding
fiscal year.
(6)
Proposed expenditures for the ensuing fiscal year detailed by offices,
departments, agencies, in terms of their respective work programs
and methods of financing such expenditures.
(7)
Proposed capital expenditures during the ensuing fiscal year, detailed
by offices, departments, and agencies when practicable, and the proposed
method of financing such capital expenditures.
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The total of proposed expenditures shall not exceed the total
estimated funds available.
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The Mayor shall submit to the Council the first five year capital
budget after adoption of the charter, initially at least nine months
prior to the final date for the submission of the Budget. In all subsequent
years, it shall be submitted to the Council at least three months
prior to the final date for the submission of the budget. The capital
budget shall contain:
(1)
Summary of its contents.
(2)
List of all capital improvements which are proposed to be undertaken
during the five fiscal years ensuing with appropriate supporting information
as to the necessity for such improvement.
(3)
Cost estimated, method of financing, and recommended time schedules
for such improvements.
(4)
Estimated annual cost of operating and maintaining the facilities
to be constructed or acquired.
(5)
Inventory replacement schedule for purchase and replacement of major
equipment.
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The above information may be revised and extended each year
with regard to capital improvements still pending or in process of
construction or acquisition.
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The Council shall publish in one or more newspapers of general
circulation in the city a summary of the budget and a notice stating
the times where the budget is available for public inspection. A public
hearing shall take place no later than December 1 of the fiscal year.
After the public hearing the Council may adopt the budget with or
without amendment. In amending the Budget, the Council may delete,
increase, or decrease programs or amounts, except for expenditures
required by law or for debt service. Should a change in a program
or budgetary item exceed 10 percent of the Mayor's recommended
budget, another public hearing must take place within 72 hours to
justify said change. In no case can an amendment increase authorized
expenditures to an amount greater than the total estimated funds available.
The Council must adopt an annual budget by no later than December
15 of the fiscal year currently ending. If Council fails to adopt
a budget by December 15, then the Mayor's proposed budget shall
become the official budget for the city for the ensuing fiscal year.
The Council shall publish in one or more newspapers of general
circulation in the City a general summary of the capital budget and
a notice stating the times and places where copies of the capital
budget are available for public inspection. Within two weeks after
such publication, a public hearing shall take place on the capital
budget. The Council shall adopt a Capital budget with or without amendments
after the public hearing but no later than December 15 of the current
fiscal year.
Immediately after the adoption of the budget, Council shall
by ordinance set the tax rates and levy on various subjects of taxation.
Copies of the budget and capital program shall be made part
of the public records and shall be made available to the public for
inspection.
Supplemental, emergency and transfer appropriations should be
defined in the Administrative Code. Should a deficit develop the Mayor
shall make recommendations to minimize the deficit and for that purpose
Council may reduce other appropriations. No appropriation for debt
service may be reduced or transferred to resolve this deficit.
Every appropriation, except for capital expenditures, shall
lapse at the close of the fiscal year to the extent that it has not
been expended or encumbered. An appropriation for a capital expenditure
shall continue in force until the purpose for which it was made has
been accomplished, but if three years pass without any disbursement
from or encumbrance of the appropriation, the appropriation shall
lapse.
The Business Administrator shall supervise the administration
of each annual budget. He shall utilize modern management practices
for the operation of the budget. Immediately after the budget has
been enacted and after consultation with the heads of the departments
the Business Administrator shall establish quarterly or such other
periodic allotments of appropriations to each department. At the beginning
of each allotment period, the amount specified shall become available
to each department for obligations during that period. Such allotments
for any department may be modified upon request of the head of the
department, by the Business Administrator, or by direction of the
Mayor. The Business Administrator shall file with the President of
Council a copy of each allotment and modification thereof. An encumbrance
system of accounts to control expenditures within the limits of the
budget appropriation and the control of such allotments shall be maintained
by the Department of Administration.
The payment of city funds shall not be made unless specifically
provided for in the budget and specifically authorized by the Controller.
Before entering upon the duties of their offices or positions,
all executive branch personnel shall execute and file with the City,
corporate surety bonds conditioned to honest and faithful performance
of their respective duties.
