The fiscal year of the Municipality shall be the calendar year.
However, after 1986, if not prohibited by law, Council may by ordinance
adopt a different fiscal year, specifying an orderly procedure for
financial and budgetary controls in making the transition to a different
fiscal year.
The Council shall adopt in the Administrative Code or other
ordinance, a uniform classification of accounts and codes to be used
and followed in all financial plans, budgets and reports.
The Director of Finance shall:
A. Obtain from all officers, departments, boards and commissions and
other agencies receiving appropriations from the Municipality, such
information necessary to enable the Director to compile for the Municipal
Administrator the information necessary for the preparation and submission
to Council of the annual operating budget.
B. The information supplied shall be in a form consistent with the system
of classification of accounts adopted by Council and in such format
desired by the Director of Finance, and shall include in writing the
reasons for such estimates of expenditures.
[Added 11-17-2009 by Ord. No. 09-23]
Beginning at least 30 days prior to the adoption of the budget,
a proposed budget or annual estimate of revenues and expenditures
for the ensuing year shall be prepared in a manner designated by the
Municipal Council. The budget shall be prepared on a uniform form
prepared and furnished as hereinafter provided. The proposed budget
shall be kept on file with the Municipal Secretary and by him be made
available for public inspection for a period of 10 days.
[Added 11-17-2009 by Ord. No. 09-23]
Notice that the proposed budget is available for inspection
shall be published by the Municipal Secretary in a newspaper of general
circulation in the Municipality. Failure to give the notice herein
required shall not invalidate the budget adopted.
[Added 11-17-2009 by Ord. No. 09-23]
After the expiration of the ten-day public inspection period,
Council shall make such revision in the budget as shall be deemed
advisable. The budget shall be as comprehensive and exact as the information
available will admit. In addition to expenditures proposed for the
current fiscal year, Council may include as proposed expenditures
a sum sufficient to pay any existing indebtedness and to pay the ordinary
operating expenses for the subsequent year until the taxes of the
subsequent year are received therefor, and may also include a sum
to provide in whole or in part for any deferred maintenance, depreciation
and replacements. Within the tax levy and debt limitations, Council
may also include, in whole or in part, expenditures for capital investments
and purchases. Expenditures of a legislative character shall be made,
authorized or ratified by ordinance. Other expenditures allowed by
law may be made or ratified by motion in Council. Such expenditures,
whether by ordinance or motion, shall then be considered as appropriations
affecting the budget. Any balance of revenue over expenditures may
be expended in any subsequent year for any lawful purpose. The annual
operating budget shall be a balanced budget with expenditures equaling
revenues.
[Added 11-17-2009 by Ord. No. 09-23]
Upon completion of the budget, containing the estimated receipts
and expenditures, the budget shall be adopted by motion in Council,
which adoption shall not be later than December 31.
[Amended 11-17-2009 by Ord. No. 09-23]
In the years following a municipal election, the new Council
may, within 45 days after the beginning of the fiscal year, adopt
a revised operating plan and budget or capital plan and budget, provided
such revisions are adopted after the advertising and public hearing
procedures set forth in § 41.7-704 and 41.7-705 of this
Charter.
A. At any time during the fiscal year, the Municipal Administrator may
make transfers of unencumbered funds within departments and shall
report and advise prior to such transfers promptly to Council stating
the reasons for doing so and the amount of funds affected both before
and after the transfer.
B. Council may, by ordinance, amend the operating and capital budget
by:
1. Making supplemental appropriations only when the Municipal Administrator
or Council state the reasons for so doing and the Municipal Administrator
certifies there are available for such appropriations, revenues in
excess of those estimated;
2. Reducing one or more unencumbered appropriation when the Municipal
Administrator or Council have reason to believe revenues will be insufficient
to meet the amounts appropriated, which facts shall be reported to
Council without delay, indicating the estimated amount of the deficit,
any remedial action to be taken and recommendations thereon; and
3. Making emergency appropriations and providing for the funding thereof
in accordance with the provisions of § 41.4-409 of this
Charter and general law.
Collections shall be directed and supervised by the Director
of Finance, pursuant to such powers and duties as may be imposed or
conferred by the Administrative Code, other ordinance, this Charter
or general law.
A. The Municipality may make contracts for all lawful purposes subject
to the provisions of this Charter or general law. No contract shall
be made or obligation incurred unless the Director of Finance shall
certify to Council and the Municipal Administrator that there is sufficient
unencumbered balance in an appropriation and sufficient funds therefrom
are or will be available to cover the claim or meet the obligation
when it becomes due and payable. Any contract made in violation of
this provision shall be void and any payment made therefor shall be
illegal and shall be cause for removal of any officer authorizing
same who shall also be liable to the Municipality for any amount so
paid.
B. Council shall provide in the Administrative Code or other ordinance
the procedures for letting contracts which shall not be inconsistent
with this Charter or general law and shall include at a minimum the
following:
1. All contracts of the Municipality involving sums in excess of an
amount from time to time established by Council by ordinance in the
Administrative Code and which shall comply with state bidding requirements
shall be in writing, shall be subject to competitive bidding, and
shall be executed on behalf of the Municipality by the Municipal Administrator.
Council may, by ordinance, authorize the Municipal Administrator to
execute contracts which involve sums of less than a specific amount
and which are made pursuant to budget or other prior authorization.
The Municipal Administrator shall also execute all contracts, regardless
of amount, for the purchase, sale, lease or use of real estate. Authorization
for contracts for the construction of public capital improvements
shall be given by ordinance. All written contracts shall be reviewed
by the Solicitor before execution.
[Amended 11-20-2012 by Ord. No. 12-13]
2. No person shall evade the competitive bidding provisions of this
Charter by purchasing or contracting in multiple transactions for
services or supplies when such transactions should, in the exercise
of reasonable discretion and prudence, be conducted or considered
as one transaction.
3. Except as otherwise provided in this Charter, no contract for supplies,
materials, labor, franchise, or other valuable consideration, to be
furnished to or by the Municipality, shall be authorized by the Municipality,
except with the lowest responsible bidder after competitive bidding.
4. A procedure for competitive bidding to include such definitions,
publication and notice requirements, deposit and bond requirements
and conditions, terms, rules, regulations, waivers, rights of acceptance
and rejection, and exceptions as it shall from time to time deem advisable.
5. Competitive bidding shall not be required for:
a. Contracts for labor or services rendered by any person in their capacity
as an officer or employee of the Municipality;
b. Contracts for labor, material, supplies, or services aggregating
no greater than the amount from time to time established by Council
by ordinance in the Administrative Code in compliance with state bidding
requirements.
[Amended 11-20-2012 by Ord. No. 12-13]
c. Contracts relating to the acquisition or use of real property;
d. Contracts for professional or unique services or supplies;
e. Contracts for emergency repair of public works of the Municipality;
or
f. Contracts with other governmental entities, authorities, agencies
or political subdivisions.
6. Contracts for the purchase of supplies consumed in the daily conduct
of the Municipal affairs may be made for a period not to exceed two
years if all the following conditions are satisfied:
a. The terms of such contracts are to the advantage of the Municipality
for reasons of favorable cost, material quality and continuity of
supply;
b. The provisions of Subsection
A of this Charter are met for the fiscal year in which such contract is made; and,
c. Council shall, by resolution, approve the terms of the proposed contract.
7. The term of any service contract which is subject to competitive
bidding may be less than but shall not exceed five years inclusive
of any options.
A. No payment shall be made or obligation incurred against any appropriation
unless there is a sufficient unencumbered balance in such appropriation.
No payment of any funds of the Municipality shall be made except upon
approval of the Municipal Administrator or his designee.
B. Directives for payment so approved shall be certified to the Director
of Finance, or any other person designated by the Municipal Administrator
who, along with the Council President, shall be the dual signatories
for all checks and drafts of the Municipality.
A. The Director of Finance shall take appropriate measures to reasonably
insure that the Municipal Administrator and Council are kept informed
of any significant financial or financially related fact which could
have an impact or influence on the Municipality.
B. The Director of Finance shall report on the financial operations
of the Municipality as Council and the Municipal Administrator direct
to comply with the provisions of this Charter.
C. The Director of Finance shall prepare financial reports as directed
by Council, or as set forth in the Administrative Code, or other ordinance.
Council shall provide for an independent annual audit of all
Municipal revenues, expenditures, accounts and reports by a Pennsylvania
certified public accountant or firm of such accountants not being
a Municipal employee and not having any personal interest, direct
or indirect, in the fiscal affairs of the Municipality or any of its
elected or appointed officers or employees. Council may provide for
more frequent audits, as well as special audits as it deems necessary.
The result of the independent audit and the financial statement of
the fiscal affairs of the Municipality shall be presented to Council
for inclusion in the annual report to the Municipality as specified
in this Charter.
Council shall provide in the Administrative Code or other ordinance
for bonding of all employees and representatives of the Municipality
who are involved in the handling and/or authorization of receipts,
disbursements, goods and supplies. Such bonding shall be approved
by the Solicitor for form and sufficiency.