Town of McCandless, PA
Allegheny County
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Table of Contents
Table of Contents
[Ord. 678, passed 6-23-1975]
The fiscal year shall be the calendar year.
[Ord. 678, passed 6-23-1975; Ord. 705, passed 10-25-1976]
(a) 
The Manager shall submit in early October an operating budget for the next year and a capital improvement budget for the next five years. Council shall approve all budgets before the start of the fiscal year.
(b) 
The Manager is responsible for budget control. He shall notify Council promptly whenever present and anticipated obligations under any budget item indicate an overrun that is both greater than $5,000 and greater than 10% of the amount budgeted. Council may either take immediate action to reduce the anticipated expenditure so as to be consistent with the budget item or to amend the budget.
[Ord. 678, passed 6-23-1975]
The operating budget shall include all special funds and accounts and shall be in the general form prescribed for First Class Townships. It shall include repetitive items such as police cars. It shall not exceed anticipated or available revenues. It shall be accompanied by an explanation both in fiscal terms and in terms of programs with special references to changes from the current year.
[Ord. 678, passed 6-23-1975]
The Capital Improvement Budget shall include proposed expenditures for:
(a) 
Purchase of land;
(b) 
Construction or extension of buildings;
(c) 
Construction of new roads and drainage facilities, and
(d) 
Purchase of major equipment.
The budget shall indicate proposed spending by year and the proposed funding.
[Ord. 678, passed 6-23-1975]
Taxes and other incoming moneys shall be deposited in the bank reasonably promptly.
[Ord. 678, passed 6-23-1975]
Payment of bills shall be by check after approval of the list of bills by Council.
[Ord. 678, passed 6-23-1975]
Council shall require and provide bonds in such amounts as they deelll proper for the Manager, Assistant Manager, Earned Income Tax Collector, Treasurer and the Town Attorney.
[Ord. 678, passed 6-23-1975; Amended by referendum authorized by Ord. 869, adopted 11-8-1983]
Surplus funds shall be invested in United States Treasury notes or bills, insured certificates of deposit or insured savings accounts.
[Ord. 678, passed 6-23-1975]
Reimbursement shall be made for travel and other proper expenses incurred on Town business. Approval by Council is required prior to reimbursement.
[Ord. 678, passed 6-23-1975]
Council shall provide for an annual audit of all Town revenues and accounts by an independent Certified Public Accountant who has no personal interest, direct or indirect, in the fiscal affairs of the Town. Council may provide for more frequent audits and special audits as it deems necessary. The results of the annual audit and a certified financial statement of the fiscal affairs of the Town shall be presented to Council and published in a newspaper of general circulation in the Town by April 1 of the year following the fiscal year audited.
[Ord. 1126, passed 8-22-1994]
(a) 
There is hereby created for the Town a Budgetary Reserve Account.
(b) 
The Town Manager/Secretary is hereby directed to deposit all funds received from the State Treasurer pursuant to Act 77 of 1993 for the period of the first calendar year in which the additional 1% sales tax is in effect into such Budgetary Reserve Account.
(c) 
Such Budgetary Reserve Account created by this section shall be maintained by the Town and the funds therein shall be retained by the Town until such time as Council shall direct their expenditure, whether total or partial, in connection with an unanticipated fiscal emergency of the Town.
(d) 
An unanticipated fiscal emergency as set forth in subsection (c) hereof may be defined to include, but shall need not be limited to, an unbudgeted or underbudgeted expense relating to:
(1) 
The construction, repair or maintenance (including winter maintenance) of public roads within the Town;
(2) 
The purchase, lease, repair or maintenance of vehicles or other equipment necessary to protect the public health, welfare and safety; or
(3) 
Such other unanticipated fiscal emergency as may be defined by Council in its Resolution.
(e) 
If a final decision of a court of competent jurisdiction holds any provision of this section, or the application of any provision to any circumstances to be illegal or unconstitutional, all the other provisions to other circumstances, shall remain in full force and effect. The intention of the Town is that the provisions of this section shall be severable and that this section would have been adopted if any such illegal or unconstitutional provisions had not been included.