8 Pa.C.S. § 3109 – Expenditures

(a) Estimate.— The board or the health officer shall submit to council, before commencement of the borough's fiscal year, an estimate of the probable expenditures of the board or the health officer during the ensuing fiscal year.
(b) Appropriation.— Council shall make appropriations based on the estimate as deemed necessary.
(c) Report.— The board or the health officer shall, each January, submit a report to council on:
1. (1) the appropriation and the expenditures for the preceding fiscal year; and
2. (2) information on subjects relative to the sanitary conditions or requirements of the borough.