11 Pennsylvania Consolidated Statutes Chapter 118 - Accounts And Finances

• Chapter Notes
• Section 11801 - Fiscal Year
  The fiscal year of each city shall begin on January 1 and end on December 31.
• Section 11802 - Powers And Duties Of Chief Fiscal Officer
  (a) Appointment.--Council shall appoint a chief fiscal officer. In filling the position of chief fiscal officer, council may appoint the director of the department...
• Section 11803 - Deputy Chief Fiscal Officer
  (a) Appointment.--Council may authorize the chief fiscal officer to appoint, subject to the approval of council, a deputy chief fiscal officer whose compensation shall...
• Section 11804 - Regulations Concerning Appropriation
  (a) Debt.--Debt may not be incurred by any department of the city except in accordance with law. (b) Appropriations.--Money may not be paid out...
• Section 11804.1 - Investment Of City Money
  (a) General rule.--Council shall have power to provide the following: (1) The investment of city sinking funds as authorized by 53 Pa.C.S. Pt. VII...
• Section 11805 - Countersigning Documents, Money Available And Evidence Required
  (a) General rule.--The chief fiscal officer shall countersign all documents, in the form approved by council, authorizing payment from the city treasury. (b) Prohibition.--In...
• Section 11806 - Record Of Assets, Property, Trusts, Debts Due, Receipts And Expenditures
  The chief fiscal officer or other official or employee of the city designated by council shall have charge and keep a record of accounts,...
• Section 11807 - Supervision Of Accounts Of Departments
  The chief fiscal officer shall have the supervision and control of the accounts of all of the departments and may require at any time...
• Section 11808 - Suggestions For Improvement Of City Finances
  The chief fiscal officer may, and when council directs shall, suggest plans to council for the management and improvement of the city finances.
• Section 11809 - Annual Budget, Presentation To Council, Notice, Revision And Adoption
  (a) Introduction.--Each year at the last stated meeting in November, the chief fiscal officer shall, on behalf of council, present to council for introduction...
• Section 11810 - Amending Budget And Notice
  (a) General rule.--During the month of January following the expiration of a past fiscal year, in furthering its fiduciary responsibility, council may amend the...
• Section 11811 - Appropriations, Tax Rate And Limitations
  (a) General rule.--When all estimates for the receipts, liabilities and expenditures for the ensuing year are made, council shall proceed to make the annual...
• Section 11811.2 - Borrowing In Anticipation Of Current Revenue
  In accordance with 53 Pa.C.S. Pt. VII Subpt. B (relating to indebtedness and borrowing), cities may: (1) borrow money in anticipation of current revenues...
• Section 11812 - Annual Reports, Publication, Filing Report With Department Of Community And Economic Development And Penalty
  (a) Annual report.--The chief fiscal officer shall make a report, verified by oath or affirmation to council at a stated meeting in April of...
• Section 11813 - Committee To Prepare Uniform Forms
  (a) General rule.--The uniform financial report forms under this chapter shall be prepared by a committee consisting of four representatives of the Pennsylvania Municipal...
• Section 11814 - Annual Reports To Council On Insurance And Bonds
  The chief fiscal officer shall prepare or cause to be prepared and submit to council, as council shall direct, a complete and itemized report...

Last modified: October 8, 2016