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.
A.
The budget shall provide a complete financial plan
of all Municipality funds and activities for the ensuing fiscal year.
B.
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:
(1)
Begin with a general summary of its contents.
(2)
Show, in detail, all estimated income, indicating
the existing and proposed tax levies, as well as other assessments,
fees and charges.
(3)
Show all proposed expenditures, including debt service.
(4)
Show the number of proposed employees and annual salary
schedule in every job classification.
(5)
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.
(6)
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.
(7)
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.
C.
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:
A.
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.
B.
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.
A.
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:
(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)
Cost estimates, method of financing and recommended
time schedule for each such improvement.
(4)
The estimated annual cost of operating and maintaining
the facilities to be constructed or acquired.
(5)
Comparison between projected and actual capital programs
for the previous 12 months.
B.
The above information may be revised and extended
each year with regard to capital improvements still pending or in
process of construction or acquisition.
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:
A.
Receive all monies due or receivable by the Municipality,
except those paid to the Tax Collector,[1] and issue receipts therefor.
[1]
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..
B.
Deposit Municipality monies in the official depository
as soon as practicable after receipt.
C.
Keep accurate and complete accounts of all receipts
and disbursements.
D.
Annually state the Department's accounts and lay the
same, together with all related books and vouchers, before the Auditors
of the Municipality.
E.
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.
F.
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.
G.
Pay over all monies remaining in the Treasury and
deliver all books, papers, accounts and other things belonging to
the Municipality to any successor.
H.
Have such other duties as the Chief Administrator
shall assign from time to time.
A.
Before entering upon the duties of their respective
offices or positions, the Chief Administrator, the Tax Collector[1] 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.
[1]
Editor's Note: Now the Director of the Department
of Tax Collector.
B.
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.
