The fiscal year of the Municipality shall begin on the first day of January and end on the last day of December of each year, unless changed by Council or by law.
At least 45 days prior to the beginning of each fiscal year, the Manager shall submit to the Council a proposed budget for the ensuing fiscal year and an accompanying message.
The Manager's message shall explain the budget both in fiscal terms and in terms of programs. It shall outline the proposed financial policies of the Municipality for the ensuing fiscal year, describe the important features of the budget, indicate any major changes from the current year in financial policies, expenditures and revenues, together with the reasons for such changes, summarize the Municipality's debt position, and include such other material as the Manager deems desirable.
The budget shall provide a complete financial plan of all municipal funds and activities for the ensuing fiscal year and, except as required by this Charter, shall be in such form as the Manager deems desirable or the Council may require. In organizing the budget, the Manager shall utilize the most feasible combination of expenditure classification by fund, organization unit, program, purpose or activity, and object. The budget shall contain, among other things, the following:
A. 
A general summary of its contents.
B. 
In detail, all estimated income, indicating the existing and proposed tax levies, as well as other assessments, fees and charges.
C. 
All proposed expenditures, including debt service, for the ensuing fiscal year.
D. 
The number of proposed employees in every job classification.
E. 
Comparative figures for actual and estimated income and expenditures for the current fiscal year and actual income and expenditures of the preceding fiscal year.
F. 
Proposed expenditures during the ensuing fiscal year, detailed by offices, departments and agencies, in terms of their respective work programs and the methods of financing such expenditures.
G. 
Proposed capital expenditures during the ensuing fiscal year, detailed by offices, departments and agencies when practicable, and the proposed method of financing each such capital expenditure. The total of proposed expenditures shall not exceed the total of estimated income.
The annual budget message, proposed budget and adopted budget shall be a public record and shall be available for public inspection after submission and prior to adoption, and after adoption, during regular business hours.
A. 
The Council shall publish within a period of eight days of receipt from the Municipal Manager, in one or more newspapers of general circulation in the Municipality, a general summary of the budget and a notice that the proposed budget is available for public view, also stating:
(1) 
The times and places where copies of the budget and the message are available to the public, and
(2) 
The times and places of the required public hearings on the budget and such other public hearings as the Council may decide to hold.
B. 
Public hearings: The Council shall hold a minimum of two public hearings on the budget at which time residents of the Municipality may express their views on the proposed budget. The first such hearing shall be not less than 14 days nor more than 21 days after the date of publication. The second public hearing shall be not less than seven days nor more than 14 days after the first hearing.
The Council may amend the budget by ordinance during the fiscal year for which the budget was adopted; provided, however, that such amendment shall not result in expenditures exceeding the estimated income determined as of the time of the amendment.
The Council shall adopt the budget as presented or amended, by ordinance on or before the 31st day of the 12th month of the fiscal year currently ending. If it fails to adopt the budget by this date, the amounts appropriated for current operation of the current fiscal year shall be deemed adopted for the ensuing fiscal year on a month-to-month basis, with all items in it prorated accordingly, until such time as the Council adopts a budget for the ensuing fiscal year. Adoption of the budget shall constitute appropriations of the amounts specified therein as expenditures from the funds indicated and shall constitute a levy of the property tax therein proposed.
No payment of any funds of the Municipality shall be made unless provided for in the budget and specifically approved by the Council; provided, however, that payroll and utility expenditures may be made at the direction of the Manager where based upon a prior ordinance or contract. All checks or drafts of the Municipality shall be signed by the Manager and shall be countersigned by the Mayor. Disbursements of payroll checks or drafts containing imprinted signatures of the proper municipal officials or bank officials shall be permitted in connection with use of data processing equipment when contracted for with banking institutions; and machine imprinted signatures of the proper municipal officials may be used for disbursement of municipal checks or drafts provided such imprinting machines are designed for operation only by authorized personnel.
It is the intent of this Charter that the Council adopt long range plans and objectives to provide for the orderly growth of the Municipality. Plans and objectives shall be prepared for public review in the form of the Annual Capital Program Report. Such other capital expenditures for equipment with a useful life of less than two years shall be part of the operating budget.
A. 
Submission to Council: The Manager shall prepare and submit to the Council, a five-year capital program at least three months prior to the final date for submission of the budget.
B. 
Contents: The capital program shall include:
(1) 
A clear general summary of its contents.
(2) 
A list of all capital improvements which are proposed to be undertaken during the five fiscal years next ensuing, with appropriate supporting information as to the necessity for such improvements.
(3) 
Projects which will result in major additions or changes to the Municipality, such as recreation and sanitation facilities or roadways, shall be included in the program.
(4) 
Such other capital expenditures for equipment with a useful life of more than two years.
(5) 
Cost estimates, methods of financing and recommended time schedules for each such improvement.
(6) 
The estimated annual cost of operating and maintaining the facilities to be constructed or acquired.
(7) 
The estimated annual amortization costs.
C. 
Publication and Council action on Capital Program:
(1) 
Publication. The Council shall publish the proposed Capital Program immediately upon its receipt from the Manager.
(2) 
Public hearings. The Council shall hold a minimum of one public hearing on the proposed capital program, at which time residents of the Municipality may express their views on the proposed capital program. The public hearing shall be not less than 21 days nor more than 30 days after the date of publication.
(3) 
Method of publication and notice of hearings. The Council shall publish in one or more newspapers of general circulation in the Municipality, a general summary of the Capital Program, and a notice stating:
(a) 
The times and places where copies of a summary of the Capital Program are available to the public, and
(b) 
The times and places where a complete copy of the Capital Program along with accompanying maps, charts, reports, and other data are available for inspection by the public, and
(c) 
The time and place of the required public hearing on the Capital Program and such other public hearings as the Council may decide to hold.
(4) 
Adoption. The Council, by resolution, shall adopt the Capital Program with or without amendment, after the public hearing and on or before the last day of the ninth month of the current fiscal year.
(5) 
The above information may be revised and extended each year with regard to capital improvements still pending or in the process of construction or acquisition. Council shall annually issue a public report on the status of the Capital Program, to be given prior to the adoption of the annual budget.
A. 
Appointment and term.
(1) 
The Mayor with the advice and consent of Council, shall appoint an independent auditor who shall be a certified public accountant or firm of certified public accountants, who shall have no personal interest, direct or indirect, in the fiscal affairs of the Municipality or any of its officers.
(2) 
The auditor shall be appointed for a term not to exceed three years, provided that the designation for any particular fiscal year shall be made no later than 30 days after the beginning of the fiscal year.
B. 
Powers and duties of the auditors.
(1) 
The auditors shall audit, settle, and adjust the accounts of all Municipal officers and other officers and persons receiving and disbursing or authorizing the disbursement of the moneys of the Municipality during the preceding fiscal year.
(2) 
The auditors shall complete their audit settlement and adjustment and file copies thereof with the Municipal Manager and the Department of Community Affairs and the Pennsylvania Department of Transportation not later than 90 days after the end of the fiscal year. Said report shall also show a complete statement of the financial conditions of the Municipality, with the character and value thereof and the date of maturity of the respective forms of funded debt thereof.
(3) 
The amount of any balance or shortage, or of any expenditure of a kind or made in a manner prohibited or unauthorized by law, which causes financial loss to the Municipality, shall be a surcharge against any officer against whom such balance or shortage shall appear, or who by vote, act, or neglect has permitted or approved such expenditure.
(4) 
The auditors shall cancel all orders and vouchers presented to them which they find have been paid by writing or stamping the word "audited" on the face thereof.
(5) 
The auditors shall within 10 days after completion of their audit, publish by advertisement in at least one newspaper of general circulation in the Municipality, a concise financial statement of municipal fiscal matters such as to comply with the provisions of all Acts of the General Assembly relative thereto.
(6) 
It shall be lawful for the Municipality or any taxpayer thereof, on its behalf, or any officer whose account is settled or audited, to appeal from the settlement or audit, as shown on the auditor's report, to the Court of Common Pleas of the county, not later than 60 days from date of publication referred to in the preceding paragraph.
(7) 
Whenever an appeal has been taken as aforesaid, any taxpayer of the Municipality may intervene in such appeal to prosecute the same on behalf of the Municipality or defend it against the appeal of the person charged with any sum.
(8) 
Any balance, in any report of the auditors, against any officer of the Municipality, shall constitute a surcharge and, unless appeal is taken as heretofore provided, the auditors shall cause same to be entered in the office of the Prothonotary as a judgment against such officer in favor of the Municipality.
(9) 
Judgments entered by the auditors or the court, after hearing an appeal, may be enforced by appropriate proceedings, by the party prevailing.
A. 
Before entering upon the duties of their respective offices or positions, the Municipal Manager and the Tax Collector, as well as any other officer, agent or employee of the Municipality as Council may determine, shall execute and file with the Municipality corporate surety bonds in such sums as shall be fixed by the Council. Each bond shall be joint and several, with one or more corporate sureties which shall be surety companies authorized to do business in the Commonwealth of Pennsylvania and duly licensed by the Insurance Commissioner of said Commonwealth.
B. 
Each bond shall be conditioned upon the faithful discharge by the officer, the clerks, assistants and appointees of all trusts confided in them by virtue of their office, upon the faithful execution of all duties required of them by virtue of their office, upon the just and faithful accounting or payment over, according to law, of all moneys and all balances thereof paid to, received or held by virtue of the office and upon the delivery to the successor or successors in office of all books, papers, documents or other official things held in right of the office. All such bonds and sureties thereon, before being accepted by the Municipality, shall be approved by the Municipal Attorney. The placing of such bonds shall be determined by Council and the premium therefor shall be paid by the Municipality. Such bonds may provide for one or more additional obligees in the event that the officer bonded is acting in a dual or similar capacity with other political subdivisions or governmental or quasi-governmental entities.