[Amended 12-16-1991 by Ord. No. 305-91]
Preparation and adoption of the annual operating budget shall be accomplished in accordance with §§
C-103 through
C-110 of the Charter. The budget shall be prepared with a detailed chart of accounts utilizing the format set forth in the publications of the Department of Community Affairs of the Commonwealth of Pennsylvania.
Preparation and adoption of the capital program shall be accomplished in accordance with §§
C-114 through
C-116 of the Charter. Items shown in the capital program will not become appropriations until included in the annual operating budget and adopted by resolution.
Payment of all invoices, bills and claims shall be in accordance with §
C-113 of the Charter.
When it is determined that property or equipment of the Municipality is surplus or no longer usable, the Chief Administrator shall so advise Council. At the direction of Council, such property shall be offered for sale through published notice and sealed bids as required for purchases under §
3-52 of this code, or such property may be sold in an advertised public sale either by auction or sealed bids. Nothing herein shall prevent disposal of obsolete or surplus property as a trade-in on the purchase of similar property or equipment.
In accordance with Article
IX of the Charter, Council shall appoint, for the purpose of an independent annual audit of all municipal revenues, expenditures and accounts, an auditor who shall be a certified public accountant or a firm of certified public accountants licensed to practice in the Commonwealth of Pennsylvania for each fiscal year. Such appointment shall be made not later than January 30 of each succeeding year. The auditor so appointed shall conduct the audits in accordance with the requirements of Article
IX of the Charter.
[Amended 3-7-2001 by Ord. No 563-01]
The election, compensation, obligations and duties of the Director of the Department of Tax Collection shall be as set forth in Article
VIII of the Charter. The salary of the Director of the Department of Tax Collection shall be as set forth in Ordinance No. 143-76, as amended from time to time.