The fiscal year of the Borough shall be established by the Council
by ordinance.
Not less than 45 days prior to the first regular meeting of
the Council in each fiscal year, the Mayor shall submit to the Council
a proposed budget for the ensuing fiscal year and an accompanying
message. The Council shall assist the Mayor in preparing the proposed
budget.
The Mayor's message shall explain the budget both in fiscal
terms and in terms of programs. It shall outline the proposed financial
policies of the Borough for the ensuing fiscal year, 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 Borough's
debt position, and include such other material facts as the Mayor
deems desirable.
Both the proposed budget and the budget as adopted shall provide
a complete financial plan of all Borough funds and activities for
the ensuing fiscal year and, except as required by law, by this Charter,
or by resolution of the Council, shall be in such form as the Mayor
deems desirable. In organizing the budget, the Mayor shall utilize
the most feasible combination of expenditure classification by fund,
organization unit, program, purpose or activity, and object. The budget
shall contain, but shall not be limited to, the following:
1.
It shall begin with a general summary of its contents.
2.
It shall show in detail all estimated income, indicating existing
and proposed tax levies, as well as other assessments, fees and charges,
and revenues to be derived from other branches of government or private
sources.
3.
It shall show all proposed expenditures, including debt service,
for the ensuing fiscal year.
4.
It shall show the number of proposed employees in every job classification.
5.
It shall be so arranged as to show comparative figures for actual
and estimated income and expenditures for the current fiscal year
and actual income and expenditures of the preceding fiscal year.
6.
It shall indicate proposed expenditures during the ensuing fiscal
year, detailed by offices, departments and agencies, in terms of their
respective work programs and the methods of financing such expenditures.
7.
It shall indicate proposed capital expenditures during the ensuing
fiscal year, detailed by offices, departments and agencies when practicable,
and the proposed method of financing each such capital expenditure.
The total of proposed expenditures in the budget as finally
adopted shall not exceed the total of estimated income.
The annual budget shall be a public record and shall be available
for public inspection after submission and prior to adoption and after
adoption during regular Borough business hours.
After reviewing the proposed budget, the Council shall publish
in one or more newspapers circulating generally within the Borough
a general summary of the budget and a notice, stating:
1.
The time and place where copies of the message and proposed budget
are available for inspection by the public; and
2.
The time and place, not less than 10 days after such publication,
for a public hearing on the proposed budget.
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Not less than 10 days after the public hearing, the Council
shall adopt the budget by ordinance, with or without amendment, subject
to the approval or veto of the Mayor and the power of the Council
to override the veto as hereinbefore provided. If the budget, as finally
adopted, differs materially from the proposed budget, the Council
shall publish in one or more newspapers circulating generally within
the Borough a summary of the material differences between the proposed
budget and the budget as adopted. Final adoption of the budget shall
occur prior to the commencement of the fiscal year for which it is
prepared.
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The budget may be amended by ordinance during the fiscal year
for which the budget was adopted; provided, however, that such amendment
follows due public notice in a newspaper circulating generally within
the Borough, is considered at a regular meeting of the Council and
does not result in expenditures exceeding the estimated income determined
as of the time of the amendment.
Adoption of the budget and amendments thereof shall constitute
appropriations for the expenditures set forth therein.
No payment of any funds of the Borough shall be made unless
provided for in the budget and specifically approved by the Council;
provided, however, that payroll and utility expenditures may be made
at the direction of the Director of Administrative Services where
based upon a prior ordinance or contract. All checks or drafts of
the Borough shall be signed by any three of the following four officers
of the Borough: President of Council, Vice President of Council, Director
of Administrative Services and Treasurer. If the Director of Administrative
Services and the Treasurer are the same person, he shall sign such
checks and drafts in one capacity only and the Mayor shall be the
fourth person authorized to sign such checks and drafts.
Before entering upon the duties of their respective offices
or positions, the Director of Administrative Services, the Tax Collector,
the Treasurer, and any other officer, agent or employee of the Borough
as the Council may determine, shall execute and file with the Borough
corporate surety bonds, conditioned for the honest and faithful performance
of their respective duties, in such sums as shall be fixed by the
Council. All such bonds and sureties thereon, before being accepted
by the Borough, shall be approved by the Borough Solicitor. The agency
placing such bonds shall be determined by the Council upon the lowest
responsible bid basis, and the premium therefor shall be paid by the
Borough. Such bonds may provide for one or more additional obligees
in the event that the officer bonded is acting in a dual or similar
capacity with other political subdivisions or governmental or quasi-governmental
entities.
The debt incurred by the Borough shall be governed both as to
substance and procedure by the provisions of the Local Government
Unit Debt Act (Act 185 of 1972), as now or hereafter amended, supplemented,
reenacted or supplied,[1] and of any other act of the General Assembly concerning
the debt of municipal corporations that is uniform and applicable
throughout the Commonwealth. The procedural provisions of the said
Local Government Unit Debt Act hereby are incorporated herein by reference.
[1]
Editor's Note: See now Part VII of Act 177 of 1996, 53 Pa.C.S.A.
§ 8001 et seq.
