Pennsylvania Consolidated & Unconsolidated Statutes
Chapter 118 - Accounts and Finances
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 of the city treasury except by an appropriation made in accordance with law and a document authorizing payment drawn by the proper officer.
(c) Expenditures.--The city may not hire employees, purchase materials, execute contracts or issue orders for the payment of any money if it would result in the total expenditure of money for a specific purpose to exceed the amount appropriated for that purpose.
(d) Expense reports.--If an appropriation is entirely expended and the object of the appropriation is not completed, not later than the next regularly scheduled council meeting, the chief fiscal officer shall report the fact to council and accompany the report with a statement of the money which has been drawn on the appropriation and the particular purpose for which the money was drawn.
(e) Supplemental appropriations.--Council may, by ordinance, make supplemental appropriations for any lawful purpose from any money in the city treasury or estimated to be deposited in the city treasury within the fiscal year and not appropriated for any other purpose, including the proceeds of any borrowing authorized by law.
(f) Transfers.--
(1) Council may authorize the transfer of any unexpended balance of an appropriation item.
(2) Before authorizing a transfer under paragraph (1), council shall seek comments from any director of a department negatively affected by the proposed transfer.
(g) Methods of transfers.--Council shall determine the manner and method of all intradepartmental and interdepartmental financial transfers.

Cross References. Section 11804 is referred to in section 12531 of this title.

Structure Pennsylvania Consolidated & Unconsolidated Statutes