Pennsylvania Statutes Title 16 P.S. Counties § 4980.1. Fiscal year; preparation of annual budget in counties of the second class A

(a) The fiscal year of the county shall begin on the first day of January and end on the thirty-first day of December of each year. The commissioners in counties of the second class A, at least thirty days prior to adopting the budget, shall begin preparation of the proposed budget for the succeeding fiscal year.

(b) The controller shall transmit to the commissioners a comparative statement of revenues for the current and the immediately preceding fiscal year and a comparative statement of expenditures, including interest due and to fall due on all lawful interest-bearing debts of the county, for the same years.

(c) The controller's statement shall also indicate the amounts of all appropriation requests, submitted to the controller or to the commissioners and supplied by them to the controller, from the several county offices and agencies, including estimates of expenditures contemplated by the commissioners as forwarded by them to the controller.

(d) Said statements, in such form and detail as the commissioners direct, shall be prepared upon a form or forms furnished, as provided in this subdivision, by the Department of Community Affairs. With this information as a guide, the commissioners shall, within a reasonable time, begin the preparation of a proposed budget for the succeeding fiscal year.