The fiscal year for the City of Easton shall be the calendar year. If not prohibited by law, the Council may, by ordinance, adopt a different fiscal year, specifying an orderly procedure for financial and budgetary controls in making such a transition.
On or before one hundred twenty (120) days prior to the start of the fiscal year, the City Administrator shall submit a draft budget and budget message to the Mayor. On or before ninety (90) days prior to the start of the fiscal year, the Mayor shall submit to the City Council a budget for the ensuing fiscal year and an accompanying message.
The Budget shall be accompanied by a message prepared by the Mayor that shall explain the Budget both in fiscal terms and in terms of the work programs, linking those programs to organizational goals and community priorities. It shall outline the proposed financial policies of the City for the ensuing fiscal year and the impact of those policies on future fiscal years. It shall describe the 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 City's debt position, include factors affecting the ability to raise resources through debt issues, and include such other materials as the Mayor deems desirable.
The Budget shall be a complete financial plan of all City funds and activities for the ensuing two (2) fiscal years and, except as required by law or this Charter, shall be in such form as the Mayor deems desirable or the Council shall require for effective management and an understanding of the relationship between the Budget and the City's strategic goals. The Budget shall begin with a clear general summary of its contents; shall show in detail all estimated income, indicating the proposed property tax levies, and all proposed expenditures, including debt service, for the ensuing fiscal year; and shall be so arranged as to show comparative figures for actual and estimated income and expenditures for the current and preceding fiscal years. It shall indicate in separate sections:
(1)
The proposed goals and expenditures for current operations during the ensuing fiscal year, detailed for each fund by department or other organizational unit, and program, purpose or activity, method of financing such expenditures, and methods to measure outcomes and performance related to the goals;
(2)
Proposed longer-term goals and capital expenditures during the ensuing fiscal year, detailed for each fund by department or by other organization unit when practicable; the proposed method of financing each such capital expenditure; and methods to measure outcomes and performance related to the goals; and
(3)
The proposed goals, anticipated income and expense, profit and loss for the ensuing fiscal year for each utility or other enterprise fund or internal service fund operated by the City, and methods to measure outcomes and performance related to the goals. For any fund, the total of the proposed expenditures shall not exceed estimated income plus carried forward fund balance exclusive of reserves.
A. 
Notice; Public Access; Hearing.
The City Council shall publish the general summary of the Budget and a notice stating:
(1) 
That the proposed budget shall be available for public inspection at the office of the City Clerk and copies of the Budget shall also be made available to the public at the City Clerk's office for purchase at a reasonable price to be set by Council.
(2) 
The time and place for a public hearing(s) on the Budget, which shall be not less than 14 days after such publication.
B. 
Amendment before Adoption.
After the public hearing, the City Council may adopt the Budget with or without amendment. In amending the Budget, it may add or increase programs or amounts and may delete or decrease any programs or amounts, except expenditures required by law or for debt service or for an estimated cash deficit, provided that no amendment to the Budget shall increase the authorized expenditures to an amount greater than total estimated income.
C. 
Adoption.
The Council shall adopt a budget for the ensuing fiscal year on or before sixteen (16) days before the end of the current fiscal year (December 15, if the calendar year is the fiscal year). If the Council fails to adopt a budget by that date, the budget proposed by the Mayor shall be the Official Budget for the City for the ensuing fiscal year.
D. 
Revised Budget.
It is the intent of this Charter that a new Council in the year following a municipal election shall have the power to revise the Budget in effect and modify appropriation and tax and fee levy ordinances. The procedures established in this section for Budget submission, consideration and adoption shall apply, but all actions must be completed within forty-five (45) days of the start of the fiscal year. A revised Budget, once adopted, shall be effective retroactively to the start of the fiscal year and shall rescind and replace the Budget in effect.
E. 
"Publish" Defined.
As used in this Article, the term "publish" means to print in the contemporary means of information sharing, which includes, but is not limited to, one or more newspapers of general circulation in the City and in the City's website.
A. 
To implement the adopted Budget, the Council shall adopt, prior to the beginning of the fiscal year:
(1) 
An appropriation ordinance making appropriation by department, fund, service, strategy, or other organizational unit and authorizing an allocation for each program or activity;
(2) 
A tax levy ordinance authorizing the tax levy or levies and setting the tax rate or rates; and
(3) 
Any other ordinances required to authorize, amend or modify the rates of any other taxes, fees, or charges or other revenue sources.
B. 
Revenue Powers.
Council shall have the power to levy any taxes permitted by the Constitution of the Commonwealth of Pennsylvania and authorized for home rule municipalities by the Legislature, but in the case of real estate taxes they shall be restricted to the provisions of state law provided for cities of the Third Class.
A. 
Supplemental Appropriations.
If during or before the fiscal year the City Administrator and Director of Finance determine that there are available for appropriation revenues in excess of those estimated in the Budget, the Council, by ordinance, may make supplemental appropriations for the year up to the amount of such excess.
B. 
Emergency Appropriations.
To address a public emergency affecting life, health, property or the public peace, the Council may make emergency appropriations. Such appropriations may be made by emergency ordinance in accordance with the provisions of § C-2.14. To the extent that there are no unappropriated revenues or sufficient fund balances to meet such appropriations, the Council may, by such emergency ordinance, authorize the issuance of emergency notes, which may be renewed from time to time, but the emergency notes and renewals of any fiscal year shall be paid or refinanced as long-term debt not later than the last day of the fiscal year next succeeding that in which the emergency appropriation was made.
C. 
Reduction of Appropriations.
If at any time during the fiscal year it appears probable to the City Administrator and Director of Finance that the revenues or fund balances available will be insufficient to finance the expenditures for which appropriations have been authorized, the City Administrator shall report to the Council without delay, indicating the estimated amount of the deficit, any remedial action taken by the Administrator and recommendations as to other steps to be taken. The Council shall then take such further action as it deems necessary to prevent or reduce any deficit, and for that purpose it may, by ordinance, reduce or eliminate one or more appropriations.
D. 
Transfer of Appropriations.
At any time during or before the fiscal year, the Council may, by ordinance, transfer part or all of the unencumbered appropriation balance from one department, service, strategy or organizational unit to another or to a new appropriation. The City Administrator may transfer funds among programs within a department, service, strategy or organizational unit, and shall report such transfers to the Council in writing in a timely manner.
E. 
Limitation; Effective Date.
No appropriation for debt service may be reduced or transferred, except to the extent that the debt is refinanced and less debt service is required, and no appropriation may be reduced below any amount required by law to be appropriated or by more than the unencumbered balance thereof. The supplemental and emergency appropriations and reduction or transfer of appropriations authorized by this section may be made effective immediately upon adoption.
F. 
Lapse of Appropriations.
Every appropriation, except an appropriation for a capital expenditure, shall lapse at the close of the fiscal year to the extent that it has not been expended or encumbered.
The City Administrator working with the Director of Finance shall be responsible for the administration of the Budget. The Council shall provide, by ordinance, the procedures for administration and fiduciary oversight of the Budget.
A. 
Submission to the Mayor and Council.
The City Administrator shall prepare and submit to the Mayor and Council a multi-year Capital Program no later than three (3) months before the final date for submission of the Budget to the Council by the Mayor.
B. 
Contents.
The Capital Program will include:
(1)
A clear general summary of its contents;
(2)
Identification of the long-term goals of the City;
(3)
A list of all capital improvements and other capital expenditures which are proposed to be undertaken during the fiscal years next ensuing, with appropriate supporting information as to the necessity for each;
(4)
Cost estimates and recommended time schedules for each improvement or other capital expenditure;
(5)
Method of financing upon which each capital expenditure is to be reliant;
(6)
The estimated annual cost of operating and maintaining the facilities to be constructed or acquired;
(7)
A commentary on how the plan addresses the sustainability of the community and the region of which it is a part; and
(8)
Methods to measure outcomes and performance of the Capital Program related to the long-term goals of the community.
The above shall be revised and extended each year with regard to capital improvements still pending or in process of construction or acquisition.
A. 
Notice; Public Access; Hearing.
Council shall publish a general summary of the Capital Program and a notice stating:
(1) 
That the Capital Program will be available for public inspection at the office of the City Clerk and any other places Council may designate, and copies will be available for purchase at a reasonable price to be set by the Council at the City Clerk's office;
(2) 
The time, place and date, not less than fifteen (15) days after the publication of the notice, for a public hearing(s) on the Capital Program.
B. 
Adoption.
The Council, by resolution, shall adopt the Capital Program with or without amendment after the public hearing(s) on or before thirty (30) days prior to the final date for submission of the Budget by the Mayor.
The Council shall provide for an independent annual audit of all City government accounts and may provide for more frequent or extensive audits, as it deems necessary. An independent certified public accountant (CPA) or firm of such accountants shall perform such audits. Such audits should be performed in accordance with generally accepted auditing standards (GAAS) and generally accepted government auditing standards (GAGAS).
The Council shall annually establish an Audit Committee, comprised of the City Controller, two (2) members of Council, and two (2) registered voters of the City, who:
(1)
Do not hold public office;
(2)
Are willing to perform these duties as citizen volunteers;
(3)
Are not employed by the City of Easton or any of its departments, offices, or agencies; and
(4)
Possess at least two (2) of the following:
(a)
An understanding of generally accepted accounting principles (GAAP) and financial statements;
(b)
Experience in the preparation or auditing of financial statements of entities of a similar size;
(c)
Experience in the application of GAAP in regard to estimated accruals and reserves;
(d)
Experience with internal controls; and
(e)
An understanding of how an audit committee works. One of the Council Members shall chair the Committee.
The Audit Committee shall:
Lead the process of selecting an independent auditor;
Direct the work of the independent auditor as to the scope of the annual audit and any matters of concern with respect to internal controls; and
Receive any report of the independent auditor and present that report to the Council with any recommendations from the Committee.
The Council shall, using competitive bidding, designate the independent auditor or firm annually, or for a period not to exceed five (5) years, but the designation for any particular fiscal year shall be made no later than thirty (30) days after the beginning of such fiscal year. The standard for independence is that the auditor must be capable of exercising objective and impartial judgment on all issues encompassed within the audit engagement. No accountant or firm may provide any other service to the City during the time it is retained to provide independent audits to the City. The Council may waive this requirement by a majority vote at a public meeting.
Copies of the Budget, Capital Program, independent audits, and appropriation and revenue ordinances shall be public records and shall be made available at the City Clerk's office. Copies shall also be available for purchase by the public at a reasonable price to be established by the Council.
A. 
Competition Principle.
All purchases of materials, supplies, equipment and services by the City government shall be made through competitive processes, with evidence available to demonstrate broad solicitation of suppliers and opportunities for participation in the acquisition process, and the value received for the money paid.
B. 
Competitive Policies Code.
Consistent with applicable federal and state laws, the Council shall adopt and may amend, by ordinance, a code for the establishment, regulation, and maintenance of a competition system, governing the policies necessary to effectively administer a system of competitive purchasing for the City government. This code may include but is not limited to:
(1) 
Establishing varied procedures for types of services or materials to be acquired;
(2) 
Setting dollar limits which would require:
(a) 
Verbal solicitation of price quotes with a written record;
(b) 
Written price quotes after informal solicitation; and
(c) 
Formal public solicitation of written price quotes after public advertising;
(3) 
Establishing procedures for determining sole source contract awards;
(4) 
Policies regarding minority or local resident preference (if any); and
(5) 
Policies and procedures to encourage the use of contemporary purchasing techniques such as reverse auctioning and electronic commerce.