The fiscal year shall begin on the first day of January and
end on the last day of December of each year and may be changed by
ordinance, or shall automatically be changed when mandated by statute.
At the time the budget is adopted by Council, the required tax
levies proposed in the budget are considered to be adopted or readopted,
unless separate ordinance action is mandated by statute. Council shall
have the power to levy any taxes permitted by the Pennsylvania Constitution
and the laws of the commonwealth.
On or before 45 days prior to the end of the fiscal year, the
Manager shall submit a proposed budget to Council for the ensuing
year and an accompanying message.
The budget message, as submitted by the Manager, shall explain
the budget both in fiscal terms and in terms of programs, policies,
activities and plans. It shall outline the proposed financial policies
of the municipality for the ensuing year, describe the important features
of the budget, indicate any major changes in financial policies, expenditures
and revenues from the current year, together with the reasons for
such changes, summarize the municipality's debt position, and
include other material Council may request or the Manager may deem
advisable.
The budget document shall provide a complete financial plan
of all municipal funds and activities for the ensuing fiscal year,
and the budget submitted for each shall be balanced in that the total
of proposed expenditures shall not exceed the total estimated revenue.
The budget shall be in such form as the Manager deems desirable, unless
otherwise required by Council.
The Manager shall prepare and include, as a separate section
in the annual budget submitted to Council, a Capital Improvements
Program of capital expenditures of a nonrecurring or long-range nature.
Council shall publish in one or more newspapers of general circulation
in the municipality the general summary of the budget, with a notice
stating:
A.
The times and places where copies of the budget message and budget
document are available for inspection by the public.
B.
The time, place, and date, not less than 15 days after such publication,
for a public hearing on the budget. The public hearing shall not be
on the date of a regular Council meeting.
A.
Amendment before adoption. Following the public hearing, Council
may adopt the budget with or without amendment. In amending the budget,
Council may add or increase programs or amounts, except for expenditures
required by law or for debt service, or may reduce or delete programs
or amounts, provided that no amendment to the budget shall increase
the authorized expenditures to an amount greater than the total of
estimated revenue.
B.
Adoption. Council shall adopt the budget by resolution on or before
the last day of the fiscal year currently ending.
C.
Appropriations. Adoption of the budget shall constitute the appropriation
of the amounts specified therein as expenditures from the funds indicated.
Copies of the budget and Capital Improvements Program, as adopted,
shall be public record and shall be made available for public inspection.
A.
Supplemental appropriations. If during the fiscal year there is evidence
of a need for a supplemental appropriation, and there is available
unencumbered revenue in excess of that estimated in the budget, Council
may by ordinance make supplemental appropriations for the year in
an amount not to exceed such excess.
B.
Emergency appropriations. To meet a public emergency affecting life,
health, property or the public peace, Council may by ordinance during
the year make emergency appropriations. To the extent that there are
not available unencumbered or unappropriated revenues to meet such
emergency appropriations, Council may by ordinance authorize the issuance
of emergency notes, which may be renewed time to time, but such notes
and renewals of any fiscal year shall be repaid not later than the
last day of the fiscal year next succeeding that in which the emergency
appropriation was made.
C.
Reduction in appropriations. If at any time during the fiscal year
it appears probable that revenues available will be insufficient to
meet the amounts appropriated, Council shall take such action as it
deems necessary to prevent or minimize any deficit, and for that purpose
it may by resolution reduce or eliminate one or more appropriations.
D.
Transfer of appropriations. At any time during the fiscal year the
Manager may transfer part or all of any unencumbered balance appropriated
for programs within a department, office, agency or other unit of
organization. Council may, by resolution, at any time during the fiscal
year, transfer part or all of any unencumbered appropriated balance
from one department, office, agency or other organizational level
to another.
E.
Limitations. No appropriations for debt service may be reduced or
transferred, and no appropriation may be reduced below any amount
required by law to be appropriated or by more than the amount of the
unencumbered balance thereof.
Every appropriation shall lapse at the end of the fiscal year
to the extent that it has not been expended or encumbered, and thereby
shall be reflected in the cash balance estimated to be available at
the commencement of the ensuing fiscal year.
[Amended 11-21-2016 by Ord. No. 1885][1]
Council shall provide for an independent annual audit of all
municipal funds by a professional accountant. It may provide for more
frequent audits, as well as special audits if it deems necessary but
shall require the financial report, including the audit, to be completed
no later than the last day of the sixth month following the end of
the fiscal year being audited. A summary of the results and recommendations
of the audit shall be published in a newspaper of general circulation
in the municipality.
[1]
Editor’s Note: The provisions of this ordinance passed
at referendum 11-8-2016.
Before entering upon the duties of their respective offices
or positions, the municipal Manager, as well as any officer, agent
or employee of the municipality as the Council may determine, shall
execute and file with the municipality corporate surety bonds, conditioned
for the 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 municipality, shall be approved by the
municipal Solicitor. The agency placing such bonds shall be determined
by the Council, and the premium therefor shall be paid by the municipality.
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.
