Allegheny County, PA Article 801 Comprehensive Fiscal Plan [1]

[1] Editor's Note: For additional information regarding the County comprehensive fiscal plan, see Charter § 1.7-702.

§ 5-801.01 Fiscal year.

The fiscal year of the County shall begin on the first day of January and end on the last day of December of each year unless changed by ordinance.

§ 5-801.02 Preparation of comprehensive fiscal plan; components defined.

Under the general supervision of the County Manager, the Director of the Department of Budget and Finance shall be responsible for the preparation of the annual Comprehensive Fiscal Plan for the County. The annual Comprehensive Fiscal Plan prepared by the Director of the Department of Budget and Finance shall consist of the following components:

A. An annual operating budget providing for the financing, expenditure and control of the day-to-day costs of providing governmental services. The annual operating budget shall include, among other items deemed appropriate by the Director of the Department of Budget and Finance, the following:

(1) A summary of major revenue sources and plans for expenditures;

(2) Details of all estimated income and proposed expenditures by fund, department, division, office, agency, program and activity;

(3) A statement of the debt position and debt payment plans; and

(4) A proposed real property tax levy.

B. A two-year operating budget with projected revenues and expenditures.

C. An annual capital budget providing for funding and fiscal control of specific facilities, equipment and construction/rehabilitation projects. The annual capital budget shall include, among other items deemed appropriate by the Director of the Department of Budget and Finance:

(1) Identification of proposed construction and rehabilitation projects which will result in the acquisition, replacement or rehabilitation of major fixed assets such as buildings, bridges or roads;

(2) Identification of proposed equipment and machinery purchases having a useful life of greater than five years and a unit cost in excess of $25,000; and

(3) The source and expenditure controls for annual capital expenditures.

D. A grants and special revenue budget providing for the expenditure of proceeds from specific revenue sources that are legally restricted to specific purposes. The grants and special revenues budget shall include, among other things deemed appropriate by the Director of the Department of Budget and Finance, the provider of the grant or special revenue and the purpose of the funds.

E. An agency fund budget which accounts for funds held by the County on behalf of others. The agency budget shall include among other things deemed appropriate by the Director of the Department of Budget and Finance, the detail of all anticipated expenditures of discretionary amounts to be made during the fiscal year.

F. A five year capital improvement plan identifying needed capital projects and the coordination of the financing and timing of expenditures on a long-term basis.

G. A recommendation to Council of the rate of discount for payment of taxes before the due date.

H. A budget message for review and approval by the Chief Executive explaining key policies, programs and fiscal issues.

§ 5-801.03 Preparation of comprehensive fiscal plan.

A. In preparation of the comprehensive fiscal plan, the Director of the Department of Budget and Finance shall:

(1) In consultation with the Manager, establish and promulgate a process for the preparation of the budget;

(2) Obtain from the departments and divisions, the President of County Council, independently elected County officials, the Court of Common Pleas and such other governmental or other agencies that desire County appropriations, such information as shall be necessary to prepare and submit to the Chief Executive and the Manager the comprehensive fiscal plan; and

(3) Based upon the information received, prepare the comprehensive fiscal plan.

B. The operating budget portion of the comprehensive fiscal plan shall be:

(1) Prepared in accordance with nationally recognized governmental budgetary preparation standards, practices, recommendations or criteria;

(2) Based on the premise that no operating budget appropriation in any given fiscal year is automatically continued into a subsequent fiscal year; and

(3) Balanced at the time of its submission to the Chief Executive and Manager for review and submission to County Council.

§ 5-801.04 Presentation of comprehensive fiscal plan to Council.

The Chief Executive shall appear before County Council to present the budget message and to submit the Comprehensive Fiscal Plan and the annual operating and capital budgets no later than 75 days before the end of each fiscal year.

§ 5-801.05 Public hearings. [1]

County Council shall hold a minimum of two public hearings on the proposed operating and capital budgets at least two weeks before their adoption. Copies of the budgets shall be made available to the public in the Office of the County Executive, County Manager and County Council at least one week before the hearings and after adoption. Summaries of the proposed budgets, the budget message and adopted budgets shall be made available by the County Manager for public distribution.

[1] Editor's Note: See Charter § 1.7-703.

§ 5-801.06 Adoption of budgets. [1]

A. Upon completion of the public hearings required in § 801.05 of this Administrative Code, but no later than 25 days before the end of the current fiscal year, County Council shall adopt, by resolution, balanced annual operating, capital, grants and special revenues, and agency fund budgets for the next fiscal year. Before adoption of the budgets, County Council may add, delete, increase or decrease any appropriation item contained therein. Adoption of the annual operating budget shall constitute the appropriation of the amounts specified as expenditures from the funds indicated.

B. Prior to the adoption of the annual operating and capital budgets, County Council shall fix such rates of taxation upon the valuation of the real property taxable for County purposes that, together with all other estimated revenue, shall raise a sufficient sum to meet the expenditures contained in the annual operating budget. The County Council shall fix the rate of property taxation in such amounts and in such a manner as provided in Article 809 of this Article.

[1] Editor's Note: See Charter § 1.7-704.

§ 5-801.07 Submission of adopted annual budgets to Chief Executive; line item veto. [1]

A. On adoption of the annual operating and capital budgets or the amendment(s) to the adopted annual operating and capital budgets by County Council, the adopted budgets or amendments to the budgets shall be signed by the President of Council or Presiding Officer and delivered by the Council Clerk to the Chief Executive within three business days of adoption. The Council Clerk shall make an official record of the date and time of delivery of any adopted budget(s) or amendment(s) to the budget(s) to the Chief Executive.

B. If the Chief Executive approves the adopted budget(s) or amendment(s) to the adopted budget(s), then the Chief Executive shall sign the adopted budget(s) or amendment(s) to the adopted budget(s) and return it to the County Council Clerk within seven business days after receiving it. The County Council Clerk shall make an official record of the approval of the adopted budget(s) or amendment(s) to the budget(s).

C. If the Chief Executive disapproves of any item in the adopted budget(s) or amendment(s) to the adopted budget(s), then the Chief Executive may veto any such item by striking or otherwise indicating disapproval of such item and by returning the budgets or amendment(s) to the budgets within seven Business Days after receiving it to the Council Clerk with an attached writing indicating the specific line items which are disapproved and the objections to such items. The objections shall be part of County Council proceedings. The Council Clerk shall make an official record of the line item veto(s) and return of the budget(s) or amendment(s) to the budget(s). Any parts of the budget(s) or amendment(s) to the budget not vetoed shall enter into effect.

D. Any adopted budget(s) or amendment(s) to the budget(s) not returned by the Chief Executive with a signature or veto within seven Business Days after receiving the adopted budget(s) or amendment(s) to the budget(s) from the Council Clerk shall be effective in the same manner as if the Chief Executive had signed it.

E. Council may override a Chief Executive's veto of any line item by a 2/3 affirmation vote of the seated members within seven days of notification by the Chief Executive of the veto.

[1] Editor's Note: See Charter §§ 1.7-704 and 1.7-705.

§ 5-801.08 Amendment of budgets following adoption. [1]

A. Amendments of operating budget.

(1) Technical errors and omissions. County Council may, by resolution, amend the annual operating budget during the first 35 days of each fiscal year in order to correct technical errors and omissions; provided, that any such amendment to correct technical errors or omissions shall result in a balanced budget.

(2) Municipal election re-opener. County Council may, by Resolution, amend the annual operating budget during the first 35 days of the fiscal year following a general municipal election; provided, that any such amendment shall result in a balanced budget. Council shall hold at least one public hearing on the proposed amendment(s) prior to adoption.

(3) General amendment during fiscal year. At any other time during any fiscal year, County Council may amend the annual operating budget by resolution by an affirmative vote of at least 2/3 of the seated members and with the Chief Executive's approval; provided that any such amendment shall result in a balanced budget. The amendment process shall be in accordance with § 5-801.07 of this Administrative Code.

B. Amendment of capital budget. County Council may, by resolution, amend the annual capital budget in accordance with the five year capital improvement plan at any time during the fiscal year. Upon approval of such resolution, the amended capital budget shall be balanced.

[1] Editor's Note: See Charter § 1.7-707.

§ 5-801.09 Restrictions on expenditures. [1]

No expenditure shall be made or authorized in excess of the available unencumbered appropriations.

[1] Editor's Note: See Charter § 1.7-706.

§ 5-801.10 Control and monitoring of expenditures.

A. The Director of the Department of Budget and Finance shall prepare and supply to the Manager, Chief Executive and County Council, the independently elected officers and the Courts such information as will enable the Manager, Chief Executive and County Council, the independently elected officers and the Courts to keep currently acquainted with the financial conditions and prospective receipts and expenditures during the current fiscal year in order to control expenditures in such a manner as to avoid deficits.

B. If at any time during the fiscal year it appears probable to the Chief Executive that the revenues or fund balances available will be insufficient to finance expenditures for which appropriations have been authorized, the Chief Executive shall report such situation to County Council and to the County Controller in writing. The Chief Executive shall indicate the estimated amount of the deficit, take remedial action and recommend other necessary steps. County Council shall take such appropriate action as it deems necessary to prevent or reduce any deficit.

§ 5-801.11 Lapse of appropriations. [1]

[Amended 8-30-2011 by Ord. No. 16-11]

A. Each annual operating budget appropriation shall lapse at the close of the fiscal year to the extent it has not been spent or encumbered. Any appropriation in the capital budget shall continue in force until the purpose for which it was adopted has been accomplished or abandoned.

B. For the purposes of this section and Article VII, § 8, of the Home Rule Charter of Allegheny County, any capital project scheduled, planned, or otherwise anticipated to take place in whole or in part within the boundaries of any County park shall be deemed to be abandoned if less than 25% of the total capital appropriation(s) relating to the project is expended for the purpose of advancing or completing the project within three years of the enactment of the first capital appropriation relating to the project, and Council approves the lapse via duly enacted resolution.

[1] Editor's Note: See Charter § 1.7-708.

§ 5-801.12 Certain general appropriations forbidden.

[Added 8-30-2011 by Ord. No. 16-11]

All capital appropriations of greater than $200,000 for any project scheduled, planned, or otherwise anticipated to take place in whole or in part within the boundaries of any County park shall only be made in one or more capital budget line items containing language specifically identifying the project for which the appropriation is made. Under no circumstances shall any capital budget appropriation or portion thereof be expended on any project anticipated to take place in whole or in part within the boundaries of any County park absent the identifying language required pursuant to the terms of this section. The provisions of this section shall not be deemed to apply to any capital appropriation made for the purposes of building or maintaining County-owned roads or bridges located within a County park.