There shall be created a Department of Finance which shall administer
the financial affairs of the Municipality. The Director of the Department
of Finance shall be the chief fiscal officer of the Municipality.
The Director of the Department of Finance shall have the following
powers and duties:
a. Except as otherwise provided by the Council or this Charter, receive,
collect, account for, and deposit into the Municipal Treasury, all
taxes, fees, funds, assessments or charges that are levied, established
or received by the Municipality for general or special purposes. Such
deposits shall be made not later than the first business day following
the day in which the funds are received.
b. Disburse Municipal funds pursuant to authorizations for payment made
by the Council and shall sign, along with the Controller, all checks,
drafts or other instruments which disburse Municipal funds. The Manager
shall sign all such checks, drafts or other instruments in the absence
of the Finance Officer. The Director of Finance or the Manager may
use a facsimile signature or other method approved by Council.
c. Assist the Manager in the preparation of the budget, and in the administration
of the financial affairs of the Municipality.
d. Arrange for temporary investments of Municipal funds in the manner
provided by the law of the General Assembly.
e. Deposit the funds of the Municipality in various depositories as
designated by the Council. All such accounts shall be in the name
of the Municipality.
f. Such other duties as the Council or the Manager shall assign from
time to time.
The fiscal year of the Municipality shall begin on the first
day of January and end on the last day of December of each year, unless
changed by Council or by law.
On or before the sixtieth (60th) day prior to the beginning
of the fiscal year, the Manager shall submit to the Council, a budget
for the ensuing year and an accompanying message.
The Manager's message shall explain the budget both in fiscal
terms and in terms of the work programs. It shall outline the proposed
financial policies of the Municipality for the ensuing fiscal year,
describe the important features of the budget, indicate any major
changes from the current year in financial policies, expenditures
and revenues together with the reasons for such changes, summarize
the Municipality's debt position and include such other material as
the Manager deems desirable.
The budget shall provide a complete financial plan of all Municipal
funds and activities for the ensuing fiscal year. It shall be in such
form as the Manager deems desirable or the Council shall require,
and may utilize the most feasible combination of expenditure classification
by fund, organization unit, program, purpose or activity, and object.
The budget shall contain, inter alia, the following:
a. It shall begin with a general summary of its contents.
b. It shall show in detail all estimated income, indicating the existing
and proposed tax levies, as well as other assessments, fees and charges.
c. It shall show all proposed expenditures, including debt service,
for the ensuing fiscal year.
d. It shall show the number of proposed employees in every job classification,
and the salaries for each such classification.
e. It shall be so arranged as to show comparative figures for actual
and estimated income and expenditures for the three (3) preceding
fiscal years, and the projected income and expenditures for the current
and ensuing fiscal year.
f. It shall indicate proposed operating expenditures for the ensuing
fiscal year, detailed by offices, departments and agencies, in terms
of their respective work programs and the methods of financing such
expenditures.
g. It shall indicate proposed capital expenditures during the ensuing
fiscal year, detailed by offices, departments and agencies and the
proposed method of financing each such capital expenditure.
The total of proposed expenditures shall not exceed the total
of estimated income, including the surplus or deficit from the preceding
year's budget.
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It is the intent of this Charter that the Council adopt long
range plans and objectives to provide for the orderly growth of the
Municipality. Plans and objectives shall be prepared for public review
in the form of the Annual Capital Program Report. Projects, which
will result in major additions or changes to the Municipality, such
as Recreation and Sanitation facilities or Roadways, shall be included
in the program. Such other capital expenditures for equipment with
a useful life of less than two (2) years shall be part of the operating
budget.
a. Submission to Council. The Manager shall prepare and submit to the
Council a five-year capital program at least three (3) months prior
to the final date for submission of the budget.
b. Contents. The capital program shall include:
(1)
A clear general summary of its contents;
(2)
A list of all capital improvements which are proposed to be
undertaken during the five (5) fiscal years next ensuing, with appropriate
supporting information as to the necessity for such improvements;
(3)
Cost estimates, method of financing and recommended time schedules
for each such improvement;
(4)
The estimated annual cost of operating and maintaining the facilities
to be constructed or acquired; and
(5)
The estimated annual amortization costs.
The above information may be revised and extended each year
with regard to capital improvements still pending or in process of
construction or acquisition.
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Copies of the budget and the Capital Program as adopted shall
be public record and shall be made available to the public at suitable
places and during normal business hours of the Municipality.
Every appropriation, except an appropriation for a capital expenditure,
shall lapse at the close of the fiscal year to the extent that 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 or abandoned. A project shall be deemed
abandoned if three (3) years pass without any disbursement from, or
encumbrance of, the appropriation.
At such time as the Manager shall specify, each department,
office or agency shall submit work programs for the ensuing fiscal
year showing the requested allotments of its appropriation by periods
within the year. The Manager shall review and authorize such allotments
with or without revision as early as possible in the fiscal year.
The Manager may revise such allotments during the year if deemed desirable
and shall revise them to accord with any supplemental, emergency,
reduced or transferred appropriations made pursuant to Section 11.
No payment of any funds of the Municipality shall be made unless
provided for in the budget and specifically approved by the Council;
provided, however, that payroll and utility expenditures may be made
at the direction of the Manager where based upon a prior ordinance
or contract. All checks or drafts of the Municipality shall be co-signed
by the Director of the Department of Finance and the Controller.
Before entering upon the duties of their respective offices
or positions, the Municipal Manager and the Director of the Department
of Finance and the Controller, as well as any other officer, agent
or employee of the Municipality as the Council may determine, shall
execute and file with the Municipality corporate surety bonds in such
sum as shall be fixed by the Council. Each bond shall be joint and
several, with one or more corporate sureties which shall be surety
companies authorized to do business in the Commonwealth of Pennsylvania
and duly licensed by the Insurance Commissioner of said Commonwealth.
Each bond shall be conditioned upon the faithful discharge by
the officer, the clerks, assistants and appointees of all trusts confided
in them by virtue of their office, upon the faithful execution of
all duties required of them by virtue of their office upon the just
and faithful accounting or payment over, according to law, of all
moneys and all balances thereof paid to, received or held by virtue
of the office and upon the delivery to the successor or successors
in office of all books, papers, documents or other official things
held in right of the office. All such bonds and sureties thereon,
before being accepted by the Municipality, shall be approved by the
Municipal Attorney. The placing of such bonds shall be determined
by the Council and the premium therefor shall be paid by the Municipality.
Such bonds may provide for one or more additional obligees in the
event that the officer bonded is acting in a dual or similar capacity
with other political subdivisions or governmental or quasi-governmental
entities.