[1]
Editor's Note: For additional information regarding County Authorities, see Charter Art. X.
The following are the current independent authorities singularly or jointly created by Allegheny County for the performance of important governmental functions:
A. 
Sports and Exhibition Authority of Pittsburgh and Allegheny County.
B. 
Port Authority of Allegheny County.
C. 
Redevelopment Authority of Allegheny County.
D. 
Allegheny County Industrial Development Authority.
E. 
Allegheny County Residential Finance Authority.
F. 
Authority for Improvements in Municipalities.
G. 
Allegheny County Hospital Development Authority.
H. 
Allegheny County Higher Education Building Authority.
I. 
Allegheny County Housing Authority.
J. 
Allegheny County Sanitary Authority.
K. 
Allegheny County Airport Authority.
[Amended 10-4-2005 by Ord. No. 42-05]
Unless otherwise provided by law, or the Charter, the Chief Executive shall make all appointments to the governing board of all authorities created singularly or jointly by the County. Such appointments shall expire at the end of the appointee's term unless otherwise provided by law. All appointments to the governing board of such authorities made by the Chief Executive shall be made with the consent of a majority of the seated members of County Council. In the event that County Council does not confirm or reject an appointment within 45 days of receipt at the first regularly scheduled meeting of County Council, the appointment shall be effective as though County Council confirmed it. Any appointment subject to the term expiration provisions of this section may be extended by the Chief Executive for a maximum of 90 days beyond the date on which the appointment expires, should such extension be necessary for the orderly conduct of the authority's business.
[Amended 10-9-2007 by Ord. No. 36-07]
Notices of Authority meetings and any existing agendas for those meetings shall be sent to the County Executive and County Council no less than five business days before the scheduled date of the meeting. Copies of any minutes of meetings shall be forwarded to the County Executive and County Council no less than five business days after they are finalized and in the possession of the Authority. Copies of financial statements when requested by County Council shall also be provided within 10 business days of the request. The appropriate documents are subject to review or audit for the County Controller when authorized by law
[Added 7-13-2004 by Ord. No. 20-04]
All singularly or jointly created County authorities listed in § 5-203.01 shall be required to obtain a binding resolution from the County of Allegheny authorizing the request of, application of, or acceptance of any state or federal funds requiring a County match from the Operating or Capital Budgets of the County of Allegheny prior to any such request, application, or acceptance of funds.
[Added 10-10-2006 by Ord. No. 26-06]
A. 
All authorities created singularly or jointly by Allegheny County enumerated in § 5-203.01 above shall provide advice to the County Controller at the conclusion of each fiscal year in the selection of an independent auditor to conduct the authority's annual financial audit.
(1) 
Such independent auditor shall be a member of the American Institute of Certified Public Accountants, and must have a minimum of five years' verifiable experience in performing audits of government funds for organizations with an annual budget comparable to or larger than that of the authority for which the auditor is being selected.
(2) 
The independent auditor shall not have been an employee or agent of the authority for which the auditor is being selected for a period of at least five years at the time at which he or she is selected.
(3) 
Final selection of the auditor shall be made by the Allegheny County Controller. The selection of the Controller need not be approved by the authority to be audited, nor shall the approval of the Chief Executive, Allegheny County Council, or other entity be required.
B. 
Once selected, the independent auditor shall conduct a financial audit of the authority, and shall be given free and unfettered access to the financial records of the authority. Such audit shall be paid for in its entirety by funds from the operating budget of the authority.
(1) 
The final audited financial statement shall be consistent with the generally accepted accounting principles prescribed by the American Institute of Certified Public Accountants or its successor or by any other recognized authoritative body selected by the Allegheny County Controller and consistent with the financial reporting policies and standards promulgated by the federal government and state government which apply to government entities.
(2) 
The audited financial statement required under Subsection B(1) shall, at a minimum, include:
(a) 
Results of the tests of the authority's accounting records and other procedures that are considered necessary to enable the independent auditor to express an opinion as to whether the authority's financial statements are fairly presented, in all material respects, consistent with the accounting principles set forth in Subsection B(1); and
(b) 
A schedule of expenses that presents all operating and capital expenses pertaining to the authority's activities; and
(3) 
The Allegheny County Controller shall review the audited financial statement of each authority to determine whether the public funds allocated to the authority have been expended in accordance with the accounting principles set forth in Subsection B(1). The Controller shall have 90 days from the receipt of an audited financial statement to review the audited financial statement and notify the independent auditor and the authority of any material failure to meet the requirements of this subsection.
(a) 
An authority that receives notice from the Controller under Subsection B(3) shall have 90 days from the receipt of such notice to submit a corrective action plan to the Controller.
(b) 
The Controller shall approve, reject or alter the corrective action plan within 30 days of submission. After the authority receives written notice of approval of the corrective action plan or agrees in writing to the Controller's alterations of the corrective action plan, the plan shall be implemented and binding on the authority. Implementation of the approved or agreed-upon corrective action plan shall be verified by an audit conducted by the Controller no later than the end of the fiscal year following the fiscal year during which the plan is implemented. If no agreed- upon corrective action plan is in place within one year after the date of the Controller's written notice under Subsection B(3), or if the agreed-upon corrective action plan has not been implemented within one year after the date of the Controller's written notice under Subsection B(3), then the Controller shall petition Allegheny County Council to adjust payments to the authority to collect any amounts due based upon the findings contained in the audit report.
(4) 
The Allegheny County Controller shall promulgate final-omitted regulations as necessary to implement this section.
(5) 
The Allegheny County Council may withhold funds appropriated to authorities as necessary to ensure that audit reports are submitted in the prescribed fashion.
C. 
In addition to the annual financial audit of each authority, additional single audits may be performed in accordance with the above-listed procedures on an as-needed basis at any time. The final determination of the need for such an audit shall be made by the Allegheny County Controller.
(1) 
If the governing body of the authority provides a written statement of agreement with the Controller as to the need for the single audit, such audit shall be paid for entirely by funds from the operating budget of the authority.
(2) 
If the governing body of the authority does not provide a written statement of agreement with the Controller's determination of need, such audit shall be paid for by the Office of the Controller.
[Added 4-4-2007 by Ord. No. 12-07]
A. 
Each County authority recognized in § 5-203.01 of this article shall develop policies to ensure the participation of minority-owned, women-owned, and disadvantaged business enterprises, as defined by the Department of Minority, Women and Disadvantaged Business Enterprises, in the contracting process, provided that:
(1) 
The policy or policies developed by any authority must be consistent with the County's policy for participation of minority-owned, women-owned, and disadvantaged business enterprises, and shall not reduce the participation guidelines contained within the County policy; and
(2) 
The policy or policies drafted by any authority under the requirement of this section shall be submitted in ordinance form for the approval of both County Council and the Chief Executive, and shall not be binding until such approval is given.
B. 
The Department of Minority, Women and Disadvantaged Business Enterprises shall prepare and submit regular reports to both County Council and the Chief Executive on the progress of each County authority in ensuring participation by disadvantaged business enterprises. The first of the reports required under this section shall be submitted no later than January 1, 2007. Subsequent reports shall be submitted no less than quarterly thereafter. The County authorities shall provide the information required to complete this report on a schedule to be determined by the Department. The reports required under this section shall include the following:
(1) 
A listing of each contract awarded during the reporting period by each County authority, together with the aggregate value of the contract, a listing of the portions of the contract awarded to minority-owned, women-owned, and disadvantaged business enterprises, and the value of each portion of the contract awarded to these business enterprises.
(2) 
For any contract under which the authority's goals for participation of minority-owned, women-owned, or disadvantaged business enterprises was not met as of the date of the report, the report shall specifically address the reasons for the shortfall.
C. 
Submissions by all County authorities shall be limited to the reporting subject matter specifically required by this section. Nothing in this section shall be construed to require that any County authority provide any information to the Department of Minority, Women and Disadvantaged Business Enterprises that is not relevant to the elements of the report required under the terms of this section, nor to require the submission of any information that exceeds what is necessary for the completion of the required report.
D. 
Nothing in this section shall be construed to require the compliance of any County authority where such compliance would be contrary to any provision of applicable state or federal law.
[1]
Editor's Note: See also Ch. 435, Minority Business Enterprise Program.
[Added 8-21-2007 by Ord. No. 30-07]
A. 
Any authority created singularly or jointly by Allegheny County enumerated in § 5-203.01 above shall maintain at its offices and post on its Internet site a summary of budgetary information pertaining to that authority. Such summary shall be made available to the public at no charge, and shall include, but not be limited to, the following information:
(1) 
A brief description of the service programs provided to the public by the authority in the current fiscal year;
(2) 
A description of goals for all existing service programs for the next fiscal year;
(3) 
A complete listing of the authority's operating budget line items and the amount of each line item for the current and previous three fiscal years;
(4) 
A complete listing of the authority's capital budget line items and the amount of each line item for the current and previous three fiscal years;
(5) 
A complete listing of the authority's personnel costs, specifically delineating total amounts paid for salary, health care, retirement, and other benefit costs for the current and previous three fiscal years; and
(6) 
Copies of all financial statements prepared by the authority pursuant to the terms of applicable federal, state or local law for the previous three fiscal years.
B. 
An authority may substitute a copy of its annual report for some or all of the summaries required under the terms of this section. In the event that an authority's annual report does not include one or more of the summaries required under the terms of this section, the authority shall create a separate document for that summary.
C. 
In the event that an authority listed in § 5-203.01 of this Administrative Code does not maintain its own Web site, the information required under the terms of this section shall be posted at no cost to the authority on the Allegheny County Web site by the County Division of Computer Services.