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