(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 appropriations and shall fix the tax rate at the figure that will, in combination with all other estimated receipts of the city, fully meet and cover the aggregate amount of the estimates of liabilities and expenditures for the ensuing year.
(b) Exceptions.--
(1) No appropriation shall be made for any purpose until the following are provided for:
(i) Interest accruing on the funded debt of the city and the principal of that part of the debt as may be coming due in that fiscal year.
(ii) The salaries of officers.
(iii) The ordinary and necessary expenses of the city.
(2) No appropriation shall be made for any purpose in excess of the estimated receipts and revenues for the fiscal year for which the appropriations are made.
Structure Pennsylvania Consolidated & Unconsolidated Statutes
Pennsylvania Consolidated & Unconsolidated Statutes
Chapter 118 - Accounts and Finances
Section 11802 - Powers and duties of chief fiscal officer
Section 11803 - Deputy chief fiscal officer
Section 11804 - Regulations concerning appropriation
Section 11804.1 - Investment of city money
Section 11805 - Countersigning documents, money available and evidence required
Section 11806 - Record of assets, property, trusts, debts due, receipts and expenditures
Section 11807 - Supervision of accounts of departments
Section 11808 - Suggestions for improvement of city finances
Section 11809 - Annual budget, presentation to council, notice, revision and adoption
Section 11810 - Amending budget and notice
Section 11811 - Appropriations, tax rate and limitations
Section 11811.2 - Borrowing in anticipation of current revenue
Section 11813 - Committee to prepare uniform forms
Section 11814 - Annual reports to council on insurance and bonds