[HISTORY: Adopted by the Borough Council of the Borough of Wilkinsburg: Art. I, 7-11-1988 as Ord. No. 2309; Art. II, 7-11-1988 as Ord. No. 2312. Amendments noted where applicable.]
[Adopted 7-11-1988 as Ord. No. 2309]
The Manager shall be responsible for the disbursement of all moneys and have control over all expenditures to ensure that appropriations are not exceeded. The Manager shall exercise financial budgetary control over each department and shall cause separate accounts to be kept for the items of appropriation contained in the budget. Each account shall show the amount of the appropriation, the amounts paid therefrom, the unpaid obligations against it and the unencumbered balance.
No department shall, during any budget year, expend or contract to expend any money or incur any liability, or enter into any contract which, by its terms, involves the expenditure of money for any purpose in excess of the amounts appropriated for the department. Any contract, verbal or written, made in violation of this Article shall be null and void.
A. 
After the operating budget is adopted, the head of each department shall submit to the Manager a work program for the year. The program shall show the requested allotments for each departmental appropriation by quarterly periods for the entire budget year. The Manager shall review the requested allotments in the light of the work program of the department concerned and may revise, alter or change such allotment before approving the same. The aggregate of such allotments shall not exceed the total appropriation available to each department for the budget year.
B. 
The approved allotment may be revised during the budget year in the same manner as the original allotment was made. If, at any time during the budget year, the Manager shall ascertain that the available income, plus balances, for the year will be less than the total appropriations, the Manager shall reconsider the work programs and allotments of the several departments and shall revise the allotments so as to forestall the making of expenditures in excess of said income.
No payment of any borough moneys shall be made except upon approval of Council and the Mayor, as required by the Borough Code;[1] provided, however, that payroll and utility expenditures may be made at the direction of the Manager where based upon a prior ordinance or contract. Directives for payment, as approved by the Council and the Mayor, shall be certified by the Manager to the Finance Director. All checks or drafts of the borough shall be signed by the Finance Director and by the Council President.
[1]
Editor's Note: See 53 P.S. § 45101 et seq.
The Manager shall report monthly to Council and to the Community Financial Resources Board on the status of the capital and operating budgets. The report shall include a comparison of actual revenues and expenditures against budget estimates, capital projects completion status and such other fiscal information as Council may require.
All appropriations shall lapse at the end of the fiscal year to the extent that they shall not have been expended or encumbered.
A. 
Before entering upon the duties of their respective offices or positions, the Manager and the Tax Collector, as well as any other officer, agent or employee of the borough, as Council may determine, shall execute and file with the borough corporate surety bonds in such sums as shall be fixed by the Council. Each bond shall be joint and several, with one (1) or more corporate sureties which shall be surety companies authorized to do business in the Commonwealth of Pennsylvania and duly licensed by the Insurance Commission of the Commonwealth.
B. 
Each bond shall be conditioned upon the faithful discharge by the officer, 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. The placing of such bonds shall be determined by Council, and the premium thereof shall be paid by the borough.
The Council shall provide for an independent annual audit of all municipal revenues, expenditures and accounts of all funds by a certified public accountant or firm of certified public accountants in the manner authorized by law. The Council may provide for more frequent audits, as well as special audits, as it deems necessary.[1]
[1]
Editor's Note: Former Sections 9 and 10, which provided for an Audit Committee and its tasks and which immediately followed this section, was deleted at time of adoption of Code; see Ch. 1, General Provisions, Art. I.
The audit's final results, the financial statement and the accountant's reports shall be published in the borough's official newspaper by April 1 of the year following the fiscal year audited.
[Adopted 7-11-1988 as Ord. No. 2312]
The borough's fiscal year shall be the calendar year.
[1]
Editor's Note: Original Section 1, regarding the Financial Resources Board, was deleted at time of adoption of Code; see Ch. 1, General Provisions, Art. I.
The borough's fiscal plans shall consist of the annual operating budget, the capital budget, the capital improvements plan, a projected operating budget and the budget message. These documents shall represent a comprehensive financial plan for the next fiscal year and financial estimates projected over the next four (4) years.[1]
[1]
Editor's Note: Original Section 2.3, regarding projected five-year plans of Financial Resources Board, was deleted at time of adoption of Code; see Ch. 1, General Provisions, Art. I.
A. 
At least eighty (80) days prior to the end of the fiscal year, the Manager will review the proposed annual operating budget in open session with Council, who will have the opportunity to review and comment on the proposed budget. The Manager shall consider all comments but is not required to modify the budget proposal prior to its official submission.
B. 
At least sixty (60) days prior to the end of the fiscal year, the Manager shall submit to the Council and the public a budget message, an annual operating budget, the capital budget, proposed tax ordinances (where appropriate) and such other ordinances as may be necessary to accomplish the programs recommended by the Manager.
C. 
The Manager's message shall explain the budget both in fiscal and programmatic terms. The message shall outline proposed financial policies of the borough for the ensuing fiscal year, describe 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 borough's debt position and include such other material as the Manager deems desirable.
D. 
The capital budget shall recommend those parts of the capital improvements plan which shall be undertaken during the next fiscal year.
E. 
The annual operating budget shall provide a complete financial plan of all borough funds for the ensuing fiscal year.
F. 
In organizing the budget, the Manager shall utilize the most feasible combination of expenditure and revenue classification schemes such as, but not limited to, fund, source, organizational unit, expenditure programs, activity and object. The budget shall show:
(1) 
All estimated yields from taxes, departmental and investment earnings, assessment levies, fees and service charges, fines and intergovernmental grants.
(2) 
All proposed expenditures, detailed by departments and in terms of programs.
(3) 
The number of proposed employees in every job classification.
(4) 
Comparative figures for actual and estimated income and expenditures for the current fiscal year and actual income and expenditures of the preceding fiscal year.
A. 
The Council shall cause to have published summaries of the operating and capital budgets and of appropriate tax ordinances within ten (10) days after their receipt from the Manager. In addition, the Council shall have published:
(1) 
The time and place where copies of the budgets will be available for public inspection.
(2) 
The time and place of public hearings on the budgets.
B. 
At least two (2) public hearings on the budgets shall be held by Council, of which the first shall be no later than thirty (30) days following receipt of the budgets from the Manager.
C. 
After the second public hearing, Council shall adopt the budget with or without amendment. In amending the budget, Council may add, increase, delete or decrease proposed budget items. No amendment to the budget shall increase expenditures to an amount greater than the total of estimated revenues.
D. 
The Council shall adopt the budget by appropriate action on or before the 18th day of the last month of the fiscal year currently ending.
(1) 
All tax ordinances shall be submitted to the Mayor upon their adoption and adoption of the budget.
(2) 
Council shall schedule a meeting on the 28th day of last month of the fiscal year to consider actions taken by the Mayor.
E. 
Following a municipal election, the budget may be amended, in January, with final adoption being no later than the 15th day of February. Notice and inspection mandates required by law shall be adhered to.
F. 
If, during the fiscal year, the Manager certifies that there are available for appropriations revenues in excess of those estimated in the budget, the Council shall conduct a public hearing and may, by motion, make supplemental appropriations for the year up to the amount of such excess.[1]
[1]
Editor's Note: Amended at time of adoption of Code; see Ch. 1, General Provisions, Art. I.
G. 
If, at any time during the fiscal year, it appears that revenues available will be insufficient to meet the amount appropriated, the Manager must report to the Council without delay, indicating the estimated amount of the deficit, any remedial action taken and recommendations as to any other steps to be taken. The Council must then take such further action as it deems necessary to prevent or minimize any deficit.[2]
[2]
Editor's Note: Amended at time of adoption of Code; see Ch. 1, General Provisions, Art. I.
H. 
At any time during the fiscal year, the Manager, with the consent of Council and after a public hearing on the issue, may transfer part or all of any unencumbered appropriation balance among programs, regardless of department.