(a) Fiscal Year. The fiscal year for the City of Johnstown shall be the calendar year.
(b) Budget Preparation. No later than September 15 preceding the year for which the budget is being prepared, the City Manager shall issue instructions for the said budget preparation and internal review. This shall specify a date following the availability of revenue collection figures by which time a preliminary revenue estimate shall have been completed by the Finance Director and by which time the department requests shall be presented to the City Manager. The City Manager shall also schedule individual and staff conferences with the department director and other City staff leading to the preparation of the budget.
(c) Budget Format. The City's budget shall be enacted by ordinance and shall include all City funds. The City Manager's proposed budget shall provide a complete financial plan of all Municipal funds and activities for the ensuing fiscal year and, except as required by the Home Rule Charter, shall be in such form as the City Manager deems desirable or the Council may require. In organizing the budget, the City Manager shall utilize the most feasible combination of expenditure classification by fund, organization unit, program purpose or activity, object and, if applicable, utility. The proposed budget shall contain no less than the following detailed supporting documentation appended thereto:
(1) A beginning abstract highlighting significant elements of the budget document.
(2) Detailed estimates of all revenue sources, indicating existing and proposed tax levies, as well as other assessments, fees and charges, both existing and proposed.
(3) All proposed expenditures, including debt service for the ensuing fiscal year.
(4) The number of proposed employees in each job classification developed into total salary and fringe benefit costs by organization unit.
(5) Comparative figures for actual and estimated revenue and expenditures for the current fiscal year and actual revenue and expenditures of the preceding year.
(6) Proposed expenditures, both operating and capital, for the ensuing fiscal year, detailed by offices, departments and agencies, in terms of their key work programs and the methods of financing such expenditures.
The City's budget shall be enacted by a budget ordinance which shall establish the revenue and expenditure appropriation amounts for the ensuing fiscal year and shall list all revenues and expenditures by line item, fund, department, account number, title and estimated revenues and expenditures.
The City Manager is authorized to establish, without a budget ordinance amendment, new revenue and expenditure line items when necessary for the proper administration of the City Council approved budget. Any new line item established by the City Manager shall be reported to the City Council at the next City Council meeting.
The City Manager shall, by separate ordinance, as required by Section 294.165, submit a Wage and Salary Ordinance proposing the number of employees in each job classification and the maximum authorized salary for said positions for all departments included in the City's operating budget.
(d) Budget to be Balanced. The total proposed expenditures shall not exceed the total estimated income in each fund. All estimates shall be realistic.
(e) Submission of the Budget and Budget Message. On or before the first day of November of each year, the City Manager shall submit to the Council a proposed budget by Bill No. and in ordinance format, for the ensuing fiscal year and an accompanying message which shall outline the proposed financial policies of the City, describe the important features of the budget, indicate any major changes in financial policies, expenditures, and revenues, together with the reasons for such changes, summarize the City's debt position, and include such other material as the City Manager deems desirable or the Council requests.
(1) On or before the first day of November of each year, the City Manager shall submit to the Council a proposed wage and salary ordinance by Bill No. and in ordinance format and include:
A. Position title;
B. Number of positions authorized;
C. Maximum base salary or hourly rate per position;
D. Identifying account no. by which salary and wages are debited; and
E. This information required of all City departments, including State and Federally funded program activities
(f) Grants and Special Funds. The City Manager shall establish special accounts for grants, subgrants, asset sales, and bond proceeds received from other governments, private sources or other sources, so as to permit the flexible execution or use of the same at any time during the year. However, such funds shall be coordinated with or incorporated into the budget.
(1) All funds received by the City in the form of grants, sub-grants from the Commonwealth of Pennsylvania, the U.S. Department of Housing and Urban Development (HUD), including Community Development Block Grants funds, shall be presented in the annual City budget with no less than the following details required:
A. Revenues:
1. Line item detailed by source and amounts.
2. Line item by funds available from previous years(s), by specific year and amount available from that specific year.
3. Total amount of all revenue available for appropriation current and prior year's funds.
B. Expenditures:
1. Line item detail for all proposed expenditures.
2. Expenditures for prior year's purposes indicated by line item and with the total appropriation for the specific years.
3. The detailed line items for payroll cost, fringe benefits, operating expense and fixed expenses shall include but not be limited to the following detail:
Community Development Fund | |||
ADMINISTRATIVE EXPENDITURES | |||
Payroll Cost | Fringe Benefits | Operating Expenses | Fixed Expenses |
Community Development Fund | |||
ADMINISTRATIVE EXPENDITURES | |||
Payroll Cost | Fringe Benefits | Operating Expenses | Fixed Expenses |
Salaries | Workmen's Compensation | Dues & Subscriptions | as applicable |
Longevity | Life Insurance | Phone | as applicable |
Premium Pay | Hospitalization | Legal Notices/Advertising | as applicable |
Overtime | PA Unemployment | Office Expense | as applicable |
Pension Cost | Dental Insurance | City Use Supplies | Total Fixed Expenses |
Total Payroll Cost | FICA | Postage | DUE OTHER FUNDS |
Total Fringe Benefits | Equipment Lease | Transfer to General Fund-Payroll Expense | |
Gas & Oil | Total Administrative Expense | ||
Vehicle Maintenance | Total Program Expenditures | ||
Equipment Maintenance | |||
Materials & Supplies | |||
Total Operating Expenses | |||
(g) Capital Program. The City Manager shall prepare and submit to the Council a five- year capital program at least three months prior to the final date for submission of the budget. The capital program shall include:
(1) A clear summary of its contents.
(2) A list of all capital improvements which are in the process of acquisition or construction, that are pending or proposed to be undertaken during the next five fiscal years.
(3) Cost estimates, methods of financing, justification and recommended time schedule for each improvement.
(4) The estimated annual cost of operating and maintaining the facilities to be constructed or acquired.
(h) Council Action on Budget.
(1) Amendments before adoption. The Council may adopt the budget and capital program with or without amendment. Council may add programs or amounts and may delete or decrease any programs or amounts, except expenditures required by law or for debt service or estimated deficit, provided that no amendment to the budget shall increase the total authorized expenditures greater than the total estimated income.
(2) Adoption. The Council shall adopt the forthcoming budget, capital program, tax levies and other revenue measures no later than December 31 of the fiscal year currently ending. If it fails to adopt the budget, the amount appropriated for the current fiscal year shall be deemed adopted for the ensuing fiscal year on a month-to-month basis, with all items in it prorated accordingly, until such time as the Council adopts a budget. Adoption of the budget shall constitute appropriations of the amounts specified therein as expenditures from the funds indicated.
(i) Amendments After Adoption.
(1) Supplemental appropriations. If during the fiscal year the City Manager certifies 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.
(2) Emergency appropriations. To meet a public emergency affecting life, health, property or the public peace, the Council may make emergency appropriations by ordinance. To the extent that there are no available unappropriated revenues to meet such appropriations, the Council may incur debt in a manner prescribed by the Pennsylvania Local Government Unit Debt Act now in effect or as amended.
(j) 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. An appropriation for each capital expenditure shall continue in force until the purpose for which it was made has been accomplished, or the proposal has been discontinued by the Council.
(k) Administration of the Budget.
(1) Work programs and allotments. At such times as the City Manager shall specify, each department, office or agency shall submit work programs for the ensuing fiscal year showing the requested allotments of its appropriation by period within the year. The City Manager shall review and authorize such allotments with or without revision as early as possible in the fiscal year and may revise such allotments during the year. Work programs and allotments shall be kept current and shall be in conformity with the budget.
(2) Payments and obligations prohibited. No payment shall be made or obligation incurred against any allotment of appropriation except in accordance with appropriations duly made and unless the City Manager or his or her designee first certifies that there is a sufficient unencumbered balance in such allotment or appropriation, and that sufficient funds are or will be available to cover the claim or to meet the obligation when it becomes due and payable.
(3) Reduction of appropriations. If at any time during the fiscal year it appears probable that the revenues to be available will be insufficient to meet the amount appropriated, the City Manager shall report to the Council without delay, indicating the estimated amount of the deficit, any remedial action taken, and his or her recommendation as to any other steps to be taken. The Council shall then take such further action as it deems necessary to prevent or to minimize any deficit, and may, by ordinance, reduce one or more appropriations.
(4) Transfer of appropriations. At any time during the fiscal year the City Manager may transfer part or all of any unencumbered appropriation balance among programs within a department, office or agency and, upon written request by the City Manager, the Council may, by resolution, transfer part or all of the unencumbered appropriation balance from one department, office or agency to another. Any transfer made by the City Manager shall be reported to the City Council at the next Council meeting.
(5) Limitations; effective date. No appropriation 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. The supplemental and emergency appropriations and reduction or transfer of appropriations authorized by this section may be made effective immediately upon adoption.
(l) Payment of Funds. No payment of any funds of the City shall be made unless provided for in the budget, provided, however, that payroll and utility expenditures may be made at the direction of the City Manager where the same are based upon a prior ordinance or contract. All checks or drafts of the City shall be signed by the City Manager and shall be countersigned by the Finance Director of the City.
(m) Contracts.
(1) All contracts of the City involving sums in excess of ten thousand dollars ($10,000) shall be in writing and shall be executed on behalf of the City by the City Manager. The City Manager shall also execute all contracts, regardless of the amount, for the purchase, sale, leasing or use of real estate. Authorization for contracts for the construction of capital improvements shall be by resolution.
(2) Council shall adopt an ordinance to provide for the purchasing of products, goods and services, the making of contracts and the sale or lease of personal or real property of the City. Such procedures shall provide for negotiated contracts, competitive bidding, detailed bidding procedures, assurance of controls on aggregate spending and safeguards against special interests.
(Ord. 4654. Passed 10-27-93; Ord. 4731. Passed 10-11-95; Ord. 5034. Passed 8-5-09.)