PROGRAM-BASED BUDGETING

Philadelphia Code tit. 21, ch. 21-2100

in effect

Philadelphia Code § 21-2101 Required Submission of Program-Based Budgeting Data.

§ 21-2101. Required Submission of Program-Based Budgeting Data. (1) Beginning with the submission of the proposed Fiscal Year 2015 operating budget ordinance, the Finance Director shall submit to Council, together with the Mayor's proposed annual operating budget ordinance, a pilot of program-based budgeting that will include both cost and performance data, with a goal of moving towards a zero- based budgeting approach rather than allocating funds incrementally based on previous year funding levels, following the program-based budgeting procedure adopted by the Finance Director pursuant to Section 21-2102. (2) Beginning with the submission of the proposed Fiscal Year 2016 operating budget ordinance, the Finance Director shall submit to Council, together with the Mayor's proposed annual operating budget ordinance, complete program-based budgeting data for each function for which appropriations are made in the proposed budget, including both cost and performance data, with a goal of moving towards a zero-based budgeting approach rather than allocating funds incrementally based on previous year funding levels, following the program-based budgeting procedure adopted by the Finance Director pursuant to Section 21-2102.

Philadelphia Code § 21-2102 Adoption of Program-Based Budgeting Procedure.

§ 21-2102. Adoption of Program-Based Budgeting Procedure. (1) To satisfy the requirements of Section 21-2101, the Finance Director shall adopt a program-based budgeting procedure. Such procedure shall provide a method to identify, for each function performed by a City department, the necessary resources to perform and/or complete such function as well as a method for measuring the effectiveness and performance of the function. (2) The program-based budgeting procedure shall determine the component costs of each function performed with City funding, such as: (a) Direct salary costs, including the number of full-time equivalents (FTEs) performing the function; (b) Fringe benefits costs; (c) Space rental and maintenance costs, listed separately for each building or other facility used; (d) Materials, supplies, and equipment costs; (e) Fleet costs; (f) Energy costs; and (g) Any revenue generated by performing the function. (3) The program-based budgeting procedure shall determine and specify the funding source(s) – including general fund, grant funds, enterprise funds, or any other funds – from which appropriations are made by the City for performing the function. (4) The program-based budgeting procedure also shall determine metrics for measuring the effectiveness of each function funded by appropriations made by the City, which shall include specific performance goals. The program-based budgeting data provided with the proposed operating budget ordinance for Fiscal Year 2016 and each year thereafter pursuant to Section 21-2101 shall include data regarding the performance goals for the current fiscal year, the projected performance for the current fiscal year, and the performance goals for the next fiscal year.

Source: City of Philadelphia, The Philadelphia Code and Home Rule Charter (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/philadelphia/latest/philadelphia_pa/0-0-0-302267Fetched: 10/27/2026