121.02 Depositories of City funds
121.03 Temporary Investment Of City Funds
121.04 Annual Audit
121.05 Contracts; Personal Property Purchase
121.06 Composition of Budget; Capital Plan
121.07 Budget Operation
121.08 Restrictions on Fund Transfers; City Council
121.09 Prohibition Against Budget Deficits
121.10 Intermunicipal Fund Transfers
121.11 Financial Reporting To City Council
121.12 Bond Issues, General Obligation Notes,
and Lines of Credit
Accounts and finances - See 3rd Class §1801 et seq. (53 P.S.
§36801 et seq.)
City Treasurer - See ADM. Art. 109
City Controller - See ADM. Art. 111
No monies shall be paid out of the City Treasury except upon appropriation
previously made by Council and upon warrant pursuant thereto, which
shall explicitly state the purpose for which the money is to be
drawn. No work shall be hired to be done, no materials purchased,
no contracts made and no order issued for the payment of any monies
in any amount which will cause the sums appropriated to specific
purposes to be exceeded. Council may make supplemental appropriations
for any lawful purpose from funds on hand or estimated to be received
within the fiscal year and not appropriated to any other purpose.
The Business Administrator shall have the power to authorize the
transfer of any unexpended balance of any appropriation item, or
any portion thereof, within a department, but if the amount transferred
is more than five percent of the appropriation item, then the Business
Administrator shall not make such transfer without obtaining the
approval of at least four members of Council.
Expenditures from the Contingency Fund shall be made only upon
the express approval of Council. (Ord. 1730 §401. Passed 2/13/62.)
121.02 DEPOSITORIES OF CITY FUNDS.
The City Treasurer shall deposit all City funds and all City taxes
collected by him in such banks or other financial depositories as
he is directed by the Mayor, the City Controller and himself acting
as a body for the designation of City depositories. All such deposits
shall be made in the name of the City. (Ord. 2987 §5. Passed
121.03 TEMPORARY INVESTMENT OF CITY FUNDS.
The Mayor, the City Treasurer and the City Controller, acting as
body for the temporary investment of City funds, shall have power
to provide for such investment in United States Treasury bills,
and for the disposal of such securities when the monies may be needed,
or in savings accounts or share accounts of institutions insured
by the Federal Deposit Insurance Corporation or the Federal Saving
and Loan Insurance Corporation to the extent that such accounts
are so insured or the extent that such deposits with savings institutions
are protected by pledges of United States Government securities
having a current market value equal to the uninsured portion of
the account. (Ord. 2253 §1 Passed
121.04 ANNUAL AUDIT.
All accounts of the City shall be audited following the close of
fiscal year by an independent certified public accountant selected
resolution of Council. (Ord. 2408 §1. Passed 12/27/73.)
121.05 CONTRACTS; PERSONAL PROPERTY PURCHASE.
(a) Contract administration for the City, including, but not limited
to authority as to preparation of specifications, letting of bids,
award of contracts and payment of bills, heretofore vested in Council
under Article XIX of the The Third Class City Code, shall be vested
in the Mayor and the Department of Administration, to be exercised
in accordance with procedures adopted by the Mayor. (Ord. 1730 §405.
(b) Used personal property may be purchased without formal bidding
provided the following criteria are met:
(1) The request to purchase used personal property shall first
submitted by the Purchasing Officer, together with justification
therefore, to the Finance Committee for recommendation.
(2) Upon and after recommendation to the Finance Committee,
Council, as a whole, shall have approved the request by
resolution. (Ord. 2529 §1. Passed 9/21/76.)
121.06 COMPOSITION OF BUDGET.
(a) Pursuant to Section 417 and Section 418 of the Optional Third
Class City Charter Law, Act of July 15, 1957 (P.L. 901), the City
shall consist of the following:
(1) General Fund Operating Budget.
(2) Water Fund Operating Budget.
(3) Sewer Fund Operating Budget.
(4) Capital Budget. (Ord. 1767 §6. Passed 11/13/62.)
(b) On or before July 1 of each year, the City Planner shall submit
a proposed five-year capital improvement program to the City Planning
Commission for its study and recommendations. On or before October
1 of each year, after receipt of the report of the Planning Commission,
the Mayor shall submit the program to Council, incorporating any
of the recommendations of the Planning Commission which he deems
advisable. The program submitted may be modified by the affirmative
vote of five members of Council. The five-year capital improvement
program shall be subject to annual revision. (Ord. 2987 §5.
Passed 4/2/85; Ord. 3945. Passed 3/16/99.)
121.07 BUDGET OPERATION.
The Business Administrator shall supervise the administration
of each annual budget. Immediately after the budget has been enacted
and after consultation with the heads of the departments, he shall,
when Council directs, establish quarterly or other periodic allotments
of appropriations to each
department. At the beginning of each allotment period, the amount
specified shall become available to each department for obligation
during that period. (Ord. 2987. §5. Passed 4/2/85.)
The allotments for any department may be modified, upon request
of the head of the department, by the Business Administrator or
by direction of the Mayor. The Business Administrator shall file
with the City Controller a copy of each allotment and modification
thereof. An encumbrance system of accounts, to control all expenditures
within the limits of budget appropriations and to control such allotments,
shall be maintained by the City Controller.
If at any time during the budget year the Business Administrator
shall ascertain the probability of a cash deficit, he shall reconsider
the work programs and allotments of the several offices, departments
and agencies. Upon such reconsideration and with the approval of
the Mayor, the Business Administrator shall revise the allotments
so as to forestall so far as possible, the making of commitments
and expenditures in excess of the revenue to be realized during
the fiscal year. (Ord. 1730 §407. Passed 2/13/62.)
121.08 RESTRICTIONS ON FUND TRANSFERS; CITY COUNCIL
(a) No transfers of unappropriated funds, shall be made from the
Water Fund Operating Budget to the General Fund Operating budget
without the prior notice and approval of City Council.
(b) No transfers of unappropriated funds, shall be made from the
Sewer Fund Operating budget to the General Fund Operating budget
without the prior notice and approval of City Council. (Ord. 4143.
(c) No transfers of funds from the Treasurer's Escrow Account shall
be made to the General Fund Operating Budget or to the Water Fund
Operating Budget or to the Sewer Fund Operating Budget without prior
notice to and approval of City Council. (Ord. 4425. Passed 5/1/07.)
(d) Gaming Local Share Account. Any and all monies received under
and pursuant to the Pennsylvania Race Horse Development and Gaming
Act (Act 2004-71) as amended, 4 Pa.C.S.A. §1401, et seq., shall
be deposited in a separate bank account, separated and segregated
from all other monies, entitled the "Gaming Local Share Account".
A separate bank account shall be created for Gaming Local Share
unappropriated funds to be controlled by City Council under a line
item in City Council's Budget, separated and segregated from all
other monies. The total amount of the Gaming Local Share unappropriated
funds shall be deposited within two business days after receipt
into the separate bank account to be controlled by City Council.
No transfers of Gaming Local Share unappropriated funds from the
separate bank account to be controlled by City Council shall be
made without prior notice to and approval of City Council. (Ord.
2008-24. Passed 9/2/08; Ord. 2011-19. Passed 7/19/11.)
121.09 PROHIBITION AGAINST BUDGET DEFICITS
The total expenditures for any fiscal year shall not exceed total
revenues for that fiscal year, and the Mayor may not propose, and
the Council may not adopt, any budget where expenditures will exceed
estimated revenues. Revenues shall include all receipts except those
derived from borrowing. (Ord. 4335. Passed 8/16/05.)
121.10 INTERMUNICIPAL FUND TRANSFERS
(a) No transfer of funds exceeding $50,000.00 shall occur between
the City of Bethlehem and the Bethlehem Authority, or the Bethlehem
Parking Authority or the Bethlehem Redevelopment Authority or the
Bethlehem Housing Authority without prior approval by Resolution
of Bethlehem City Council. It is the intent of this Ordinance that
prior approval by Resolution of Bethlehem City Council shall be
required for all such transfers, regardless of whether the funds
are, or are not, transferred to a City of Bethlehem owned and/or
controlled bank account or other account, and regardless of whether
the funds are, or are not, used in payment of an Authority obligation
that would ordinarily be funded by payment from the City of Bethlehem
to such Authority. This requirement shall not apply to any transfers
of funds between any of the said Authorities that have been previously
approved by City Council as part of the City's annual General Fund,
Water Fund, Sewer Fund, Golf Course Enterprise, Liquid Fuels Capital
and/or Community Development Block Grant Fund Budgets.
(b) All proposed Resolutions for City Council approval of such
transfers of funds shall be accompanied by a Resolution approved
by the Board of such Authority and signed by the Executive Director
of such Authority that certifies that the proposed transfer of funds
will not impair nor have a material impact on the ability of such
Authority to satisfy and honor its financial obligations, nor that
the proposed transfer of funds will violate any municipal bond obligation,
contractual obligation or other legal obligation of such Authority.
(Ord. 4379. Passed 4/4/06.)
121.11 FINANCIAL REPORTING TO CITY COUNCIL
(a) The Department of Administration shall prepare for submission
to City Council and to the City Controller a report of the following:
(1) Analytical Reports: General Fund Operating Budget, Water Fund
Operating Budget and Sewer Fund Operating Budget.
All revenues and expenditures for the preceding month, and year
to date, together with the cash balance as of the end of the preceding
month for the General Fund Operating Budget, the Water Fund Operating
Budget, and the Sewer Fund Operating Budget. Such reports shall
be prepared for each month, to be submitted within thirty (30) days
after the end of each month.
(2) Analytical Report: Gaming Local Share Account.
A statement of all revenues and expenditures for the preceding
quarter, and year to date, together with the cash balance as of
the end of the preceding quarter for the Gaming Local Share Account.
Such reports shall be prepared for each quarter, to be submitted
within thirty (30) days after the end of each quarter.
(3) Accounts Payable and Accounts Receivable Reports.
A statement of all accounts payable (with an aging schedule according
to dates to reflect which payments are behind their due date and
by how many days) and a statement of all accounts receivable (with
an aging schedule according to dates to reflect which revenues are
behind their due date and by how many days) for the preceding month.
Such reports shall be furnished within thirty (30) days after the
end of each quarter for the General Operating Fund Budget, the Water
Fund Operating Budget, and the Sewer Fund Operating Budget.
(Ord. 2010-8. Passed 4/6/10.)
121.12 BOND ISSUES, GENERAL OBLIGATION NOTES,
AND LINES OFCREDIT
(a) All proceeds of any bond issue, general obligation note, and
line of credit (or any other type of loan or advance) shall be deposited
in a separate account entitled, Bond Issue/General Obligation Note/Line
of Credit, as applicable. No expenditures and/or transfers of these
funds shall be made from said separate account(s) without prior
written notice to City Council and the City Controller and prior
approval by City Council.
(b) All proceeds of any bond issue, general obligation note, and
line of credit shall only be used for the purposes for which the
funds are borrowed and/or advanced and shall be utilized for no
other purposes whatsoever without prior written notice to City Council
and the City Controller and prior approval by City Council.
(Ord. 2011-8. Passed 3/1/11.)