The fiscal year of the City shall commence on the first day
of January and conclude on the last day of December of each year.
[Amended 1-19-2022 by Ord. No. 1-2022]
The City Administrator shall be responsible for the preparation
of the annual budget and shall present to the City Council the proposed
budget of the next fiscal year by no later than November 10.
The budget shall be a complete financial plan and shall consist
of all funds, taxes, anticipated revenues and expenditures. The budget
shall be balanced. The budget shall include the tax levies necessary
to produce anticipated revenues.
The budget format shall be detailed within the Administrative
Code.
The budget shall be available for public inspection for at least
30 days prior to final adoption after the initial presentation. Upon
the lapsing of the thirty-day public inspection period, but not later
than December 31 of the year in which the proposed budget is submitted,
City Council shall adopt the budget by ordinance with or without amendment.
City Council may add to, delete from, increase or decrease any appropriation
item in the budget. No amendment to the budget shall increase authorized
expenditures to an amount greater than the total of estimated income
and cash reserve unless action is also taken to increase revenue to
such a level. No amendment shall change expenditures required by law
or collective bargaining agreements or for debt service or for any
estimated unpaid obligations. The adopted budget shall become effective
on January 1 of the following year.
If the City Council fails to adopt a budget on or before December
31 of the year in which the budget is submitted, the proposed budget
as submitted by the City Administrator shall be deemed approved.
Funds for the proposed expenditures shall stand appropriated
to the same extent as if favorable action thereon had been taken by
the City Council.
During the month of January next following any municipal election,
the City Council may amend the adopted current budget, levy and tax
rate. A period of 10 days' public inspection at the office of the
City Administrator of the proposed amended budget, after notice by
the City Administrator to that effect is published once in a newspaper
of general circulation in the City, shall intervene between the presentation
of the proposed amended budget and the final adoption of the amended
budget. Any amended budget must be adopted by the City Council on
or before the first day of March.
During any year, the City Council may by resolution make supplemental
appropriations for any purpose from any funds on hand or estimated
to be received within the fiscal year and not otherwise appropriated,
including the proceeds of any borrowing authorized by law. Supplemental
appropriations may be made whether or not an appropriation for that
purpose was included in the original budget as adopted.
The City Council may by resolution transfer unencumbered moneys
from one City account to another. Any transfer up to 10% of the unencumbered
account shall be by resolution and any transfer greater than 10% of
the unencumbered account shall be by ordinance; but no moneys may
be transferred from a fund allocated for the payment of debts or from
any fund raised by a special tax levy or assessment for a particular
purpose.
A.
The City shall not increase all sources of general fund revenues
by more than 110% of the preceding year. Revenues shall be construed
as all taxes, fees and regular income and shall not include grants,
one-time sources, proceeds from the sale of assets, sewer fees, and
other restricted revenues. The revenues shall not exceed 110% of the
preceding year unless the City Council by majority vote of the whole,
which shall be three, shall, upon due cause shown by resolution, petition
the Court of Common Pleas, in which case the court may order that
revenues may exceed 110% of the preceding year for one year and those
additional revenues shall not be used to determine the 110% ceiling
for the succeeding year.
B.
The 110% revenue cap shall be effective for the 2014 budget and shall
not be applied for the 2013 budget.
C.
City Council shall have all taxing authority under this Charter and
the Pennsylvania Home Rule Charter and Optional Plans Law, Act 62
of 1972, effective immediately upon adoption of this Charter for the
preparation and adoption of the 2013 budget. Any tax rate changes
made under this authority shall not be effective prior to January
2, 2013. Council shall further have the ability to amend the 2013
budget until March 1, 2013.
D.
The City shall enact a homestead exemption by ordinance pursuant
to the Homestead Exemption Law of the Commonwealth of Pennsylvania.
Emergency appropriations are permitted when there is an imminent
threat to public safety.
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 City shall be made
except upon approval of the City Council for disbursement by the City
Administrator or their designee. The City Administrator shall be responsible
for the preparation of checks or drafts of the City for approval by
the City Council. In order to be valid, all checks and/or drafts of
the municipality shall bear the signature of two of the officials
of the City hereinafter designated from time to time by the City Council.
Every appropriation, except an appropriation for a capital expenditure,
shall lapse at the close of the fiscal year to the extent it has not
been expended or encumbered. An appropriation for a capital expenditure
shall continue in force until the purpose for which it was made has
been accomplished, but it shall lapse if three years pass without
any disbursement from or encumbrance of the appropriation.
The City shall be required to draft a Comprehensive Long-Range
Plan setting forth a plan for public services, community and economic
development, future land use, capital improvements and fiscal policy
based upon the current conditions, forecasted trends and desired goals
and objectives of the City. A detailed description of the scope of
the plan shall be included in the Administrative Code.
All planning ordinances, such as the Subdivision and Land Development
Ordinance, Zoning Ordinance, Floodplain Ordinance and all other related
ordinances shall be updated in accordance with the City's Comprehensive
Plan.
The City Administrator shall be responsible for the City's accounting
system. A complete description of the accounting system shall be detailed
in the Administrative Code and at a minimum the City's accounting
system shall conform to general accepted accounting principles (GAAP).
