There shall be a Division of the Budget within the Department of Administration, the head of which shall be the Borough Administrator.
A. Powers and duties. The Borough Administrator shall:
(1) Organize and administer the work of the Division.
(2) Prepare and prescribe uniform forms of budget requests for the use of all departments and all other spending agencies, together with appropriate instructions for such use.
(3) Review and analyze all budget requests for appropriations.
(4) Study the organization and operation of any and all departments and all other spending agencies for the purposes of budget analysis.
(5) Prescribe and require each department and other spending agencies for which Borough appropriations are made to maintain records and produce reports of their respective work loads and performance, expressed in appropriate work units which may be prescribed or approved for each of the departments and other spending agencies by the Borough Administrator.
(6) Compile the budget document, with the assistance of the Auditor and Finance Director, in accordance with the policies established by the Mayor, for presentation by the Mayor to the Council in accordance with the Charter.
B. Budget operation. The Borough Administrator shall supervise the administration of each annual budget. Immediately after the budget has been enacted and after consultation with the heads of the departments, he shall establish quarterly or such other periodic allotments of appropriation to each department as he and the Mayor shall approve. At the beginning of each allotment period, the amount specified shall become available to each department for obligation during that period. Such allotments for any department may be modified, upon request of the head of the department, by the Borough Administrator by the direction of the Mayor. The Borough Administrator shall file with the Department of Finance a copy of each allotment and modification thereof. An encumbrance system of accounts to control all expenditures shall be established within the limits of budget appropriations, and such allotments shall be maintained by the Department of Finance.
C. Expenditure control. If, at any time during the budget year, the Borough Administrator shall ascertain that the available revenue, plus balances for the year, will be less than the total appropriation, he shall reconsider the work programs and allotments of the several offices, departments and agencies. Upon such reconsideration and with the approval of the Mayor, he shall revise the allotments so as to forestall, so far as possible, the making of commitments and expenditures in excess of the revenue to be realized during the fiscal year.