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Disbursement of moneys to a person, firm or corporation will be made only after all the various receivable accounts of the Borough have been reviewed for outstanding balances owed to the Borough by said person, firm or corporation, and the disbursement shall be reduced by off-setting the amount of an indebtedness due the Borough from such person, firm or corporation. (Ord. 85-001 § 2, 1985. 2004 Code § 3.01.120.)