7.12.020 Budget submission.
A. The Board of Education shall submit to the Assembly and the Borough Mayor, by April 1st of each year, its formally adopted budget which includes the total cost of school operations for the next fiscal year, and the carryover funds for both state and local sources. The total cost of school operations shall include the operations of the School District’s proprietary funds, both enterprise and internal service funds. Also included in the submission shall be a schedule of estimated revenues which the board expects to receive from all sources, including federal grants, state grants, and miscellaneous collections through local efforts such as facility rental, student activities, lunch sales, etc. The numerical difference between the total budgeted expenses and the total estimated revenues shall be indicated on the schedule as the “Request for Local Support” to balance the schedule with the budget.
B. The Borough Clerk shall submit the Assembly’s budget for the next fiscal year to the Mayor no later than 14 days prior to the first Thursday of April.
C. The Borough Mayor shall deliver to the Assembly, on or before the first Thursday following April 1st of each year, the total proposed comprehensive budget of the Borough, the recommended allocation of funds to each proposed expenditure category within the proposed budget, and appropriation ordinances in the form provided for in FNSBC 7.12.100(A). Included in this submission shall be:
1. The Board of Education’s budget as submitted to the Mayor;
2. The Assembly’s proposed budget as submitted to the Mayor by the Borough Clerk;
3. The budgets of the various departments of the Borough executive branch;
4. Each department identified and grouped according to whether it is a direct public service department, a support service department or a governance department, as provided in FNSBC 2.08.030, together with a subtotal for these three groupings;
5. The proposed Capital Improvement Program budget, including amounts proposed to be contributed to the Capital Improvement Program and maintenance reserve as required by this section;
6. The proposed Borough service area budgets accompanied by an estimate of unencumbered funds by service area;
7. The proposed budgets of each fund authorized by the Borough, including special and enterprise funds;
8. The Mayor’s recommendations on all the budgets;
9. A schedule of all revenues and grants expected to be received during the fiscal year;
10. A proposed appropriation ordinance implementing the Mayor’s recommendations on the total budget;
11. The amount of local taxes required to fund the budget and the tax levies required by the area to generate the required taxes;
12. A proposed resolution implementing the Mayor’s recommendation for local support to the Board of Education;
13. A proposed resolution implementing the Mayor’s recommendations for local tax levies.
D. The Borough Mayor’s total proposed comprehensive budget delivered to the Assembly must include a contribution to the Capital Improvement Program and maintenance reserve of at least 10 percent of the estimate of areawide tax revenue included in that budget, excluding penalties and interest and prior years’ delinquent taxes. (Ord. 2021-14 § 8, 2021; Ord. 2019-48 § 2, 2019; Ord. 2018-46 §§ 2, 3, 2019; Ord. 2018-41 § 4, 2018; Ord. 2001-10 § 2, 2001; Ord. 90-028 § 2, 1990; Ord. 89-101 § 2, 1990; Ord. 89-001 § 5, 1989; Ord. 85-001 § 2, 1985. 2004 Code § 3.03.010.)