Pennsylvania Statutes Title 62 P.S. Poor Persons and Public Welfare § 2259.2. In counties of the third class; preparation of proposed annual budget

(a) In counties of the third class, the commissioners shall, at least thirty days prior to the adoption of the budget, begin the preparation of the proposed budget for the succeeding fiscal year.

(b) The county controller in such counties 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 district for the same years.

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

(d) The said statements, in such form and detail as the commissioners direct, shall be prepared upon forms furnished by the Department of Community Affairs of the Commonwealth.  1 With this information as a guide, the commissioners shall, within a reasonable time, prepare a proposed budget for the succeeding fiscal year.

(e) In such counties not having a controller, the commissioners shall prepare the statements hereinbefore required.