[11-10-2022 by Ord. No. 8423[1]]
The fiscal year of the City shall begin on the first day of
January and end on the last day of December.
[1]
Editor's Note: Former Art. 131, Fiscal Procedure, adopted 5-2-1968 by Ord. 6226, as amended, was repealed 11-10-2022 by Ord. No. 8422.
[11-10-2022 by Ord. No. 8423]
(a)
No later than November 1 of each year the City Administrator shall
present to Council for first reading a proposed budget ordinance and
an explanatory budget message. The budget message shall explain the
budget both in fiscal terms and in terms of the work to be done. It
shall describe the important features of the budget; indicate any
proposed major changes from the current year in financial policies,
expenditures, and revenues together with the reasons for such changes;
summarize the City's debt position; and include such other material
as the City Administrator deems desirable.
(b)
The preparation of the budget shall be performed by the Chief Financial
Officer who shall obtain beforehand, from the head of each bureau,
department or agency, estimates of revenue and expenditures of that
bureau, department or agency for the ensuing year, detailed by organization
units and character, and such other supporting data as s/he may request.
(c)
Separate estimates of all capital projects pending or anticipated
within a department shall also be submitted by the department heads
to be included in the budget based on a year-by-year program covering
the next five succeeding years.
(d)
All estimates supplied by the head of any bureau, department or agency
shall be reviewed by the City Administrator and may be revised by
him/her in any manner s/he may deem advisable.
(e)
The budget shall provide a complete financial plan for the budget
year. The budget shall begin with a general summary of its contents.
It shall show in detail:
(f)
The budget shall be presented in a form that is consistent with the
DCED Chart of Accounts for all funds.
(g)
Total proposed expenditures shall not exceed the total estimated
revenue in each fund.
[11-10-2022 by Ord. No. 8423]
No later than November 1 and at the same time the proposed budget
is presented to Council for first reading, sufficient copies of the
budget and the budget message shall be filed in the office of the
City Clerk and published on the City's Official Information Site
and made available to the public for their examination.
[11-10-2022 by Ord. No. 8423]
(a)
Upon introduction and as provided in § 9.8 of the Charter,
Council may consider the proposed budget as submitted by the City
Administrator and shall fix a date for final adoption which shall
occur no later than December 31.
(b)
Council shall provide notice that the budget is available for inspection
by posting a copy of the proposed budget on the City Official Information
Site not less than 10 days before adoption of the budget and shall
consider fully the view of City residents.
(c)
The budget shall be presented at a public meeting of Council. After
publication of notice of its intent to adopt the budget, Council may
adopt the budget with or without amendments. In amending the budget,
Council may add or increase programs or amounts and may delete or
decrease any programs or amounts, except expenditures required by
law for debt service or for an estimated cost deficit, provided that
no amendment to the budget shall increase the authorized expenditures
to an amount greater than the total estimated income.
(d)
The budget shall be adopted by an affirmative vote of the majority
of all the members of the Council on or before December 31. In the
event that a new budget is not adopted by December 31 in the current
fiscal year, the prior year budget levels and appropriations shall
continue in full effect until a new budget is adopted.
(e)
The Council may amend the budget by resolution during the fiscal
year for which the budget is adopted, providing that any amendment
shall fall within the City's estimated income at the time of
the amendment. Council shall have the power to make such supplemental
appropriations from funds received during the fiscal year and not
appropriated to any other purpose or from the proceeds of any borrowing
now or hereafter authorized by law.
[11-10-2022 by Ord. No. 8423]
(a)
Concurrently with the adoption of the annual budget, the Council
shall adopt, by ordinance, the annual tax levies after public notice.
(b)
The public notice shall state where and when copies of the proposed
ordinance may be available for public inspection and shall be posted
on the City's Official Information Site.
(c)
Subject to the applicable provisions of law, the Council, in its
sole discretion, shall determine the rates of all taxes.
(d)
The adoption of a real estate tax levy ordinance shall be required
for new taxes or increases in the rates of existing taxes. No prior
public notice shall be necessary for the reenactment of real estate
taxes levied annually at the same rate or lowering the rates of real
estate taxes pursuant to § 9.10 of the Charter and Act 51
of 2019, real estate taxes levied at the same rate or at a lower rate
may be adopted by council by resolution.
[11-10-2022 by Ord. No. 8423]
Upon final adoption, the budget shall be in effect for the fiscal
year next following. A copy of the budget as finally adopted shall
be certified by the City Clerk. Electronic copies of the adopted budget
shall also be made available for the use of all offices, bureaus,
departments and agencies of the City and to all interested persons
or civic organizations. Copies may be printed for the public upon
request as hard copies or provided in electronic version.
[11-10-2022 by Ord. No. 8423]
(a)
The Chief Financial Officer shall prepare and distribute monthly
financial reports to the City Administrator, the department directors,
and to City Council. The reports must include but are not limited
to:
(b)
The Chief Financial Officer shall be authorized to invest all monies
received by him/her and not needed to pay warrants within a thirty-day
period, in United States Treasury bills or savings accounts and share
accounts of institutions insured by the Federal Deposit Insurance
Corporation or the Federal Savings and Loan Insurance Corporation.
The CFO shall provide for secure deposits of all City funds in depositories
approved by the Council and shall provide for lawful investment of
idle funds.
(c)
No funds of the City shall be paid except upon appropriation made
according to law, upon approval of the proper official. No work shall
be hired to be done, no materials purchased, no contracts made, and
no order issued for the payment of any moneys in any amount which
will cause the sums appropriated to specific purposes to be exceeded.
(d)
For budget transfers within a department, at the request of the director,
the City Administrator and/or CFO may approve a budget transfer of
any amount from one line item to another as long as the total budget
allocation is not exceeded.
(e)
For budget transfers from one department to another department that
exceed $1,500 must be approved by resolution of Council.
(f)
No transfers shall be made involving any special funds or to a zero
operating budget line item without Council approval.
(1)
The City Administrator/Chief Financial Officer shall not knowingly
hold back or separate transfers so that the requirement for Council
approval is circumvented.
(2)
Once funds have been transferred out of a line item no funds
shall be transferred back into that line item without Council approval
and a statement of explanation by the City Administrator/Chief Financial
Officer.
[11-10-2022 by Ord. No. 8423]
All appropriations in the general fund shall lapse at the end
of the budget year to the extent that they have not been expended
or lawfully encumbered.
[11-10-2022 by Ord. No. 8423]
(a)
There shall be designated in the budget a fund known as the "Capital
Improvement Fund," and expenditures from this fund shall be used only
for projects as designated by Council in the Capital Improvement Program
(CIP), and shall not be used for expenditures in the general operation
of the City administration.
(b)
Monies may be transferred into this fund from the general revenues
if Council so designates.
(c)
No expenditures from this fund shall be made without the approval
of the majority of the members of the Council.
(d)
The CIP shall include the following:
(1)
A simple, clear, general summary of the detailed contents of
the program.
(2)
Identification of the long-term goals of the City.
(3)
The capital improvements pending or proposed for the next fiscal
year, together with the estimated cost of each improvement and the
method for financing it.
(4)
The capital program proposed for the four fiscal years following
the next fiscal year, together with the estimated cost of each improvement
and the proposed method of financing it.
(5)
The estimated annual cost of operating and maintaining the facilities
to be constructed or acquired.
(e)
CAPITAL BUDGET
CAPITAL IMPROVEMENT PROGRAM (CIP)
CAPITAL PROJECT
A.
B.
C.
D.
The following definitions shall
apply to the Capital Improvement Plan:
An annual budget that shall identify the total funding and
source of funding for each capital project adopted in the capital
improvement plan that may be executed during the year.
A five-year plan that shall contain eligible capital projects
listed in order of priority for funding during the five-year period.
Any project funded or proposed to be funded by public monies
in part or whole to build, restore, retain, rehabilitate, purchase
or repurchase any equipment, property, facility, infrastructure, vehicle,
hardware for information technology, park facility, or building that
is neither funded annually or repeats in any way the intent of a previous
project, is to be used for the public benefit or is a public asset,
and has minimum total value of $10,000. For the purposes of this section,
the term "public monies" does not include:
Grants obtained by the City which are obtained or designated
for a specific purpose;
Monetary gifts received by the City the use of which is restricted
by specified donative intent;
Contingency funds; or
Other monies which are required for operational, administrative,
revolving, or recurring expenses.
(f)
The procedure for developing the five-year Capital Improvement Plan
shall be as follows:
(1)
During the first week of August, each department shall, and
members of the Council may, submit capital project requests to the
CFO. Each capital project submission shall include the following information:
A.
Project location or department benefitted.
B.
Project justification.
C.
Estimated project cost.
D.
Estimated project completion date.
E.
Estimated useful life of the project.
F.
Proposed funding source.
G.
Projected impact on the department's or City's operating
budget in terms of costs or cost reductions.
H.
Additional information as required by the Business Administrator.
(2)
The Chief Financial Officer shall develop and provide a standard
capital project submission form.
(3)
All projects submitted by each department and by members of
the Council that meet the criteria for a capital project shall be
considered.
(4)
The Chief Financial Officer or designee shall compose a listing
of all capital project submissions and any supporting documents submitted
by the department directors, and shall provide the listing to the
City Administrator by the first week of September of each year.
(5)
The City Administrator shall give first priority to projects
that will address an imminent threat to employee or public safety,
and projects that will achieve compliance with state or federal mandates
shall be given second priority. All other projects shall be prioritized
by the City Administrator. The committee shall give strong consideration
to projects that invest in core infrastructure needs, improve efficiency
and effectiveness of service delivery, and will reduce operating expenses
for the City.
(6)
No later than October 1 of each fiscal year, the Council shall
receive the proposed CIP for review and consideration.
(7)
Council shall provide public notice and shall post the CIP on
the City's Official Information Site not less than 10 days before
adoption of the budget and shall consider fully the view of City residents.
(8)
The Council by resolution shall adopt the five-year Capital
Improvement Program, with or without amendment, after public notice
and prior to the beginning of the next fiscal year.
(g)
The procedure for developing the annual capital budget shall be as
follows:
(1)
The Chief Financial Officer shall develop the annual capital
budget based on the adopted CIP, which shall be presented to the City
Administrator for consideration during the development of the annual
budget process.
(2)
No later than October 1 of each fiscal year, the Council shall
receive the proposed annual capital budget which shall be subject
to Council approval during the regular budget process.
(h)
Monitoring, implementation and close-out of capital projects shall
be overseen by the Chief Financial Officer.
(1)
The Chief Financial Officer will provide monthly reports for
the annual capital budget to the City Administrator and to Council.
(2)
By August of each fiscal year, all departments and the City
Engineer shall report the status of all active capital projects to
the Chief Financial Officer. In September of each year, the Chief
Financial Officer shall provide to Council a single report on the
status of all active projects. The report shall include the following:
(3)
Upon the completion of a capital project, the department director
and/or the City Engineer shall inform and provide the Chief Financial
Officer with all necessary financial documentation to close out the
project in the City's financial records within 10 business days
from the date of completion.
(4)
The Chief Financial Officer shall provide the final financial
documentation to the City Solicitor or appropriate City personnel
or the contractor for legal close out of the project.
(5)
The Chief Financial Officer shall account for a capital project's
useful life in the City's financial records where appropriate.
(6)
The capital improvement plan and budget may be adjusted by Council
at any time during the budget year by resolution to provide emergent
capital funding for projects that address:
[11-10-2022 by Ord. No. 8423]
(a)
All contracts of the City shall be consistent with public thresholds
for competitive bidding published by the Pennsylvania Department of
Labor and Industry annually. The City may use the bidding thresholds
annually set by the Pennsylvania Department of Labor and Industry
for all competitive bidding purposes.
(b)
Competitive bids shall be obtained where practicable and controls
awarded to the lowest and best bidders. Sealed bids shall be evidenced
by written contracts submitted to and approved by Council, provided
that in cases where it is clearly to the City's advantage and
provided for by the general laws of the commonwealth to contract without
competitive bidding, the Council, upon recommendation of the City
Administrator/Chief Financial Officer, may so authorize.
(c)
Council may at any time and for any reason authorize the undertaking
of public improvements by City employees.
(d)
The Mayor and City Administrator shall execute all contracts after
approval by the City Council, regardless of the amount, for the City.
If the Mayor and/or City Administrator refuse to sign a contract,
the Council may authorize two members of the Council to sign the contract.
[11-10-2022 by Ord. No. 8423]
(a)
Notices inviting sealed competitive bids shall be published pursuant
to state law.
(b)
Such notice shall indicate the supplies, materials or equipment desired
or the construction project to be undertaken, whether bid, performance
and labor and material bonds are required; and if required, the amounts
thereof, and the date, time and place of filing and opening of bids.
The right shall be reserved to reject any or all bids or parts thereof.
(c)
In all cases where sealed bids are invited, a copy of the official
notice shall be posted on the public bulletin board in the lobby of
the City Building and shall be displayed on the City's Official
Information Site. The City Administrator/Chief Financial Officer shall
direct the mailing of copies of the official notice to such qualified
vendors or contractors as may be deemed necessary to give actual notice
to interested bidders and to obtain competitive bidding balances,
together with filing costs.
(d)
Each bid submitted in response to any advertised notice shall be
sealed and be accompanied by the specified bid bond and by a non-collusion
affidavit in such form as the City Administrator/Chief Financial Officer
shall approve.
[11-10-2022 by Ord. No. 8423]
(a)
All bids advertised for shall be accompanied by cash, by certified
cashier's check or by bond with corporate surety in the amount
of 10% of the bid. In the event any bidder shall, upon award of the
contract due him/her, fail to comply with the requirements hereinafter
stated as to a bond guaranteeing the performance of the contract,
the good faith deposit by cash, certified check or bond shall be forfeited
to the City as liquidated damages.
(b)
Where advertising is required herein, the successful bidder shall
be required to furnish a bond with suitable reasonable requirements
for guaranteeing performance by contract with surety sufficient to
the City, within 20 days after the contract has been awarded, unless
the City prescribes a shorter period of not less than 10 days. Failure
to furnish such a bond within such a time shall void the award.
[11-10-2022 by Ord. No. 8423]
Bids submitted in response to any advertised notice shall be
sealed and be accompanied by the specified bid bond and by noncoercion
affidavit in such form as the City Administrator shall approve.
[11-10-2022 by Ord. No. 8423]
(a)
Sealed bids shall be opened in public or at a scheduled virtual meeting
with a public option at a date and time established in the bid notice.
After bids are opened, they shall be referred to the appropriate department
for tabulation, review and recommendation.
(b)
After the bid is reviewed by the appropriate personnel, department
director, or City engineer, the tabulation and recommendation shall
be submitted to the City Administrator for preparation for Council
consideration and approval.
(c)
The City shall at all times reserve the right to waive technicalities
of the bidding procedure when it is in the best interest of the City
to do so and when the technicalities waived are not contrary to statute.
(d)
The competing bidders may examine the bids and tabulation.
(e)
Upon receipt of the tabulation and analysis of the bids, Council
may reject the bids or may determine the lowest responsible bidder
or bidders and award the contract or contracts accordingly as provided
by statute.
[11-10-2022 by Ord. No. 8423]
(a)
Regarding purchases of supplies, materials, equipment, and services
for public improvements, the bid shall be awarded to the lowest responsible
bidder.
(b)
All purchases of supplies, materials and equipment, and services
for public improvements that are below the state competitive bid threshold
but over the amount specified by the state for telephonic/internet
quotes shall be made in the open market by obtaining at least three
competitive, qualified bids.
(c)
All purchases of supplies, materials and equipment, the cost of which
is less than the amount specified by the state for telephonic/internet
quotes but greater than $5,000 shall be made in the open market by
obtaining at least three oral or internet competitive qualified bids.
(d)
For all purchases of supplies, materials and equipment, the cost of which is less than $5,000, the Chief Financial Officer may use discretion in obtaining the lowest responsible bid without requiring competitive bidding except as established in § 131.17 relative to emergency purchases.
(e)
Certain payments for goods and services can be made without prior
authorization of Council:
(1)
Bonds and principal representing bonded indebtedness of the
City, when said bonds and principal are due and presented for payment.
(2)
All interest on bonded indebtedness of the City when the same
is due and coupons are presented for payment.
(3)
Payments for the annual minimum municipal obligation (MMO).
(4)
All sales tax due to the Commonwealth of Pennsylvania.
(5)
All utility bills for water, electricity, gas, telecommunications,
etc.
(6)
For fixed charges including but not limited to postage, legal
advertising, copier maintenance, IT services, or any other applicable
contractual services.
(7)
All medical, dental, disability, and life insurance premiums
and medical claims from insurance provider.
(8)
All annual premiums for the City's property, liability,
and worker's compensation policies.
(9)
Salaries and wages of elected officials and employees at the
rates authorized by Council. All pension distribution checks as authorized
by the designated pension boards.
(10)
Payment of federal and state withholdings taxes, Social Security,
Medicare, Defined Benefit Pension Fund, and 401(b) contributions,
and unemployment taxes as required.
(11)
Contractual payments for items approved by previous Council
actions.
(12)
Reimbursements to employees for budgeted purchases (i.e., travel
costs).
(13)
Deposit refund under facility rental contracts.
(14)
To take advantage of early payment discounts.
(f)
All requisitions for supplies, materials and equipment shall be prepared
and signed by the director of the requisitioning department on the
form and in the manner prescribed by the Chief Financial Officer.
Completed requisitions shall be submitted to the Chief Financial Officer
for approval.
(g)
For the purchase of goods in the open market, the Chief Financial
Officer shall direct the soliciting of bids by telephone, internet,
or by direct mail request to the prospective bidders and, in the case
of written requests, shall post notice on the public bulletin board.
The Chief Financial Officer shall direct the keeping of a record of
all open market purchases and the bids submitted in competition thereon,
and such records shall be open to public inspection. The online pricing
provided to the City by vendors shall be acceptable as bids for such
open market purchases.
(h)
All purchases made in the open market shall be by contract in the
form of a purchase order and signed by the Chief Financial Officer.
[11-10-2022 by Ord. No. 8423]
The City Administrator/Chief Financial Officer or a designated
purchasing agent is authorized to approve purchase orders by the use
of facsimile rubber stamp signature.
[11-10-2022 by Ord. No. 8423]
In the case of an emergency and with the consent of the Business
Administrator any or all using departments may purchase directly supplies,
material or equipment not to exceed the state competitive bidding
threshold when such an immediate procurement is essential to the continuance
of the work of the using department concerned. The director of such
using department shall send written notification of such emergency
purchase to the City Administrator and the Chief Financial Officer
together with a full explanation of the circumstances of the emergency
which shall be filed by the Chief Financial Officer as a permanent
and public record of the purchase. The City Administrator shall email
the information to the Mayor and the Chairperson of the Finance Committee
of Council within 24 hours of the purchase.
[11-10-2022 by Ord. No. 8423]
(a)
The responsibility for the inspection and acceptance of all materials,
supplies and equipment shall rest with the ordering department.
(b)
If the delivery of a commodity is not made within a reasonable length
of time, the using department should notify the Chief Financial Officer.
In the event that the material or equipment delivered is not satisfactory
to the using department, the Chief Financial Officer should be notified
immediately in writing, stating the reason that it is not satisfactory.
If the correct item is not delivered, if broken or damaged material
is delivered, or the correct quantity not delivered, the Chief Financial
Officer shall be so notified. The Chief Financial Officer will then
communicate with the vendor, or authorize the department to do so,
to rectify the condition as rapidly as possible.
[11-10-2022 by Ord. No. 8423]
(a)
Surplus City personal properties shall be disposed of by sale or
otherwise accepted upon approval of Council by resolution. If the
estimated value of the property to be sold is less than $1,000 notice
of the proposed sale shall be posted for at least 10 days on the City's
Official Information Site, describing and itemizing the property to
be sold and directing that bids may be made there in the office of
the City Clerk. Thereafter, the property may be sold in whole or in
part for the best price or prices obtained upon the approval of Council.
(b)
If the value of the property to be sold is estimated to exceed $1,000
the entire lot shall be advertised for sale at least once in at least
one newspaper and the City's Official Information Site. The sale
of the property so advertised shall be made to the best possible bidder.
The bids shall not be opened until at least 10 days after such advertisement.
With the approval of Council, City property may be sold at auction,
but only after the provisions as to the notice contained in this section
shall likewise be observed. The provisions of this section shall not
be mandatory where City personal property is to be traded in or exchanged
for new City personal property.
[11-10-2022 by Ord. No. 8423]
(a)
The City is authorized to join with other municipalities in accordance
with the Pennsylvania Intergovernmental Cooperation Act by becoming
a settler of the Pennsylvania Local Government Investment Trust (the
"Trust") and entering into the Declaration of Trust, which is adopted
by reference with the same effect as if it had been set out verbatim
in this section and a copy of which shall be filed with the minutes
of the meeting at which this section was adopted.
(b)
The City is authorized to purchase shares in the Trust from time
to time with available municipal funds, and to redeem some or all
of those shares from time to time as funds are needed for municipal
purposes. These actions are to be taken by the officers designated
for this purpose, pursuant to general or specific instructions by
Council.
(c)
The trustees of the Trust are designated as having official custody
of the City's funds which are invested by the purchase of shares
in the Trust.
(d)
As required by the Intergovernmental Cooperation Act, the following
matters are specifically found and determined:
(e)
The conditions of the agreement are set forth in the Declaration of Trust referred to in Subsection (a) hereof;
(1)
The City's participation in the Trust shall be terminable
at any time by ordinance;
(2)
The Declaration of Trust and the purchase of shares are for
the purpose of investing the City's funds in obligations which
are otherwise legal investments as part of a pooled arrangement with
other governmental units; thereby achieving economic and other advantages
of pooled investments;
(3)
It is not necessary to finance the agreement authorized herein
from municipal funds except through the purchase of shares in the
Trust;
(4)
The Trust shall be managed by a Board of Trustees as set forth
in the Declaration of Trust and the bylaws provided for therein; and
(5)
Shares may be purchased and redeemed from time to time as the
City may determine to be necessary or appropriate to meet its cash
investment requirements.
