The Budget Documents – Where Can I Find Budget Information?

February 21, 2007

The interested citizen may consult several government publications to navigate the City’s budget. These documents are the legal framework for demonstrating the City’s priorities.

The Appropriation Ordinances

These bills, which must be approved by City Council, set the maximum annual spending limit for each City department and are broken down by the type of expenditure. There are separate bills for each fund (once passed, bills are referred to as ordinances). There are no descriptions of the programs that will be undertaken or the outcomes that are expected. Once passed, the Appropriation Ordinances set the spending limit by class and department for the Operating Budget. A separate Capital Budget Ordinance is also passed.

The Operating Budget in Brief

The Operating Budget in Brief provides a narrative description of the City’s economic condition, discusses revenue sources and fund balance, and highlights assorted programs and initiatives for each operating fund. The Operating Budget in Brief also includes explanatory charts and tables showing how the City raises and spends money and has summary schedules for each fund’s revenues and obligations, and of the Appropriations Ordinances.

The Operating Budget Detail

This document breaks out information on the City’s expenditures in further detail, such as spending by unit within a department, but those details are not legally binding. Narrative descriptions of divisions within departments are included, as well as information about the number and pay of employees.

The Five-Year Financial Plan

In addition to budgets for the coming fiscal year, the City must prepare a financial plan that outlines revenues and expenditures for five years. The Pennsylvania Intergovernmental Cooperation Authority (PICA), the state appointed financial overseer for the City, must approve this plan. If the City fails to present a plan that PICA deems reasonable, state funding for the City may be withheld. The FY 2007-2011 Five-Year Financial Plan for the General Fund projected about $19 billion in public spending over the life of the Plan.

The Capital Budget & Program

The Capital Budget, which covers the upcoming fiscal year, and the Capital Program, which covers the coming six years, list projects, such as repairing a bridge or paving streets, by department and identifies the source of funding for each.