The fiscal year shall begin on the first day of January and end on the last day of December unless Council shall otherwise ordain.
On or before the 60th day prior to the end of the fiscal year, the Chief Administrator shall prepare and the Mayor shall review and submit to Council a proposed budget and an accompanying message for the ensuing fiscal year.
The budget 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 Chief Administrator or Mayor deems desirable.
The budget shall provide a complete financial plan of all Municipality funds and activities for the ensuing fiscal year.
The budget shall be organized so as to use the most feasible combination of expenditure classification by fund, organization unit, program, purpose of activity and objective. The budget shall:
Begin with a general summary of its contents.
Show, in detail, all estimated income, indicating the existing and proposed tax levies, as well as other assessments, fees and charges.
Show all proposed expenditures, including debt service.
Show the number of proposed employees and annual salary schedule in every job classification.
Be so arranged as to show comparative figures for actual and estimated income and expenditures for the current fiscal year and actual income and expenditures of the preceding fiscal year.
Indicate 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.
Indicate 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 proposed expenditures budgeted shall not exceed the total of estimated income.
The proposed and adopted budget shall be public record and shall be posted.
Council shall publish within 20 days of receipt the general summary of the budget, a summary of the Council's proposed amendments to the budget, and a notice stating:
After the public hearing, Council may adopt the budget with or without amendment. In amending the budget, Council may add or increase programs or amounts and may delete or decrease any programs or amounts, except expenditures required by applicable law or for debt service or for estimated cash deficit, but no amendment to the budget shall increase the authorized expenditures to an amount greater than the total of estimated income.
Council shall adopt the budget, by resolution, on or before the last day of the last 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 Council adopts a budget for the ensuing fiscal year.
Council may amend the budget by resolution during the fiscal year for which the budget was adopted; provided, however, that such amendment follows a public hearing and that such amendment shall not result in expenditures exceeding the estimated income determined as of the time of the amendment. Council at all times may transfer part or all of any unencumbered appropriation balance among programs within a department.
Adoption of the budget and amendments thereof shall constitute appropriations for the expenditures set forth therein.
In fixing the rate of any municipal tax which may be now or hereafter authorized by law, Council shall abide by the limits established by the General Assembly for Townships of the Second Class. All increases in property tax rates must be approved by the electorate or by an affirmative vote of six Councilmembers.
All debt shall be issued either by approval of the electorate or by an affirmative vote of six Councilmembers.
No payment of any funds of the Municipality shall be made unless provided for in the budget and specifically approved by Council; provided, however, that payroll and utility expenditures may be made at the direction of the Chief Administrator where based upon a prior ordinance or contract. All checks or drafts of the Municipality shall be signed by the Director of Finance 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.
The Chief Administrator shall prepare and the Mayor shall submit to Council a five-year capital program at least three months prior to the final date for submission of the budget. The capital program shall include:
A clear general summary of its contents.
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.
Cost estimates, method of financing and recommended time schedule for each such improvement.
The estimated annual cost of operating and maintaining the facilities to be constructed or acquired.
Comparison between projected and actual capital programs for the previous 12 months.
The above information may be revised and extended each year with regard to capital improvements still pending or in process of construction or acquisition.
Council shall publish the general summary of the capital program and a notice stating:
Council, by resolution, shall adopt the capital program with or without amendment, at least 60 days before the close of the fiscal year.
The proposed and adopted capital program shall be public record.
Council shall create a Department of Finance which shall administer the financial affairs of the Municipality. The Director of the Department of Finance shall be the chief fiscal officer of the Municipality and shall be appointed by the Mayor with the advice and consent of Council.
The Director of the Department of Finance shall have the following powers and duties:
Receive all monies due or receivable by the Municipality, except those paid to the Tax Collector, and issue receipts therefor.
Editor's Note: The Tax Collector of the Municipality is now the Director of the Department of Tax Collection, per Ord. No. 563-01, adopted 3-7-2001 and subsequently approved at referendum..
Deposit Municipality monies in the official depository as soon as practicable after receipt.
Keep accurate and complete accounts of all receipts and disbursements.
Annually state the Department's accounts and lay the same, together with all related books and vouchers, before the Auditors of the Municipality.
Disburse Municipality funds pursuant to authorizations for payment made by Council and insure that no payment is made or obligation incurred against any appropriation except in accordance with the designated budget appropriations.
Sign along with the Mayor all checks, drafts and other instruments which disburse municipal funds subject to the provisions of § C-113 of this Charter.
Pay over all monies remaining in the Treasury and deliver all books, papers, accounts and other things belonging to the Municipality to any successor.
Have such other duties as the Chief Administrator shall assign from time to time.
Before entering upon the duties of their respective offices or positions, the Chief Administrator, the Tax Collector and the Director of Finance, as well as any other official, 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 Council. The face of such bonds shall be equal to the largest amount of money which is accessible to one individual at any one time in the year (including the annual state allocation of state funds). 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.
Editor's Note: Now the Director of the Department of Tax Collector.
Each bond shall be conditioned upon the faithful discharge by the official, agent or employee of the Municipality as well as their 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 monies 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 Solicitor. 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.