Preparation and adoption of the annual budget shall be accomplished in accordance with Article
VIII, Sections 803 through 805, of the Home Rule Charter.
The Borough Manager shall have the authority
to dispose of unneeded, obsolete or surplus equipment or supplies
with a sale value of less than $500 in the manner most beneficial
to the Borough. Sale of equipment with a sale value of more than $500
shall be sold with the approval of the Borough Council through the
competitive bidding process, except that competitive bidding shall
not be required for the sale of equipment, supplies or services to
other political subdivisions.
In accordance with Section 809 of the Home Rule
Charter, the Borough Council shall appoint, for the purpose of an
independent annual audit of all Borough revenues, expenditures and
accounts, a certified public accountant or a certified public accountant
firm for each fiscal year. The independent auditor may be selected
by the Borough Council to provide auditing services for up to a three-year
contract; however, in every instance, the Borough Council will have
selected an auditing firm on or before February 15 of the fiscal year.
The Borough of West Chester will utilize the
Uniform Chart of Accounts as published by the Pennsylvania Department
of Community Affairs unless or until modified or replaced by an ordinance
duly adopted by the Borough Council.