No department, office or agency of the Borough
shall expend or commit any funds of the Borough unless the Treasurer
or Chief Financial Officer shall first certify, in writing, that there
is an unencumbered balance of appropriation and funds available for
the purpose requested within that department, office or agency's approved
budget.
Prior to the purchase of any nonbid and noncontractual
items, the appropriate department head or Committee Chairman shall
obtain and prepare a requisition purchase order form for the acquisition
of said items or services.
Prior to the payment of any bill, claim or demand
against the Borough, the department head, Board Chairman or other
responsible officer shall certify that the materials, supplies or
equipment have been received according to a purchase order system
or that the work, labor or services shall have been rendered according
to order or contract. A voucher on a form prescribed by the Treasurer
shall be presented for each bill, claim or demand.
[Amended 2-23-2009 by Ord. No. 2009-5]
A. The Chief Financial Officer shall prepare for each
regular meeting of the Council a list of all bills, claims and vouchers
to be paid and "previously paid" as hereinafter defined. Such list
shall be prepared in sufficient quantity for each member of the Council
and the Mayor, and at least one copy shall be filed in the office
of the Borough Clerk as a public record open to examination. All vouchers
that are presented for payment shall be in a format which includes
a list of vouchers indicating each payee, description of claim and
amount thereof. The list of vouchers shall be approved or disapproved
pursuant to a formal resolution requiring a majority vote of the Mayor
and Council at a regular or special meeting.
B. All invoices or bills to the Borough for statutory
or mandated payments required for debt service, county and school
levy apportionments, employers' contributions to state pension systems,
insurance premiums, electric, telephone and natural gas utilities,
operating lease payments, tax title lien redemptions, postage, payroll
processing service fees, utility billing processing fees, and similar
nondiscretionary expenses such as bulk water purchases, purchased
power and related expenses, recycling services, solid waste disposal,
interlocal services, state agencies for locally generated revenue
and fees, i.e., marriage license, construction code, animal control
and similar fees, interfund advances and liquidation, gasoline or
diesel fuel purchases under state contract and execution of wire transfers
for named vendors or services as enumerated herein may be made by
the Chief Financial Officer and included on the list of vouchers presented
at the next regular meeting of the Mayor and Council as "previously
paid" bills but only if such payments are approved in advance by the
Borough Administrator upon receipt of properly executed vouchers.
After Council approval has been given, disbursements
shall be made by a check or draft signed by the Mayor and countersigned
by the Treasurer; payroll checks shall be signed by the Mayor and
countersigned by the Treasurer upon certification by the Clerk of
the total payroll.