11 Pa.C.S. § 12448: Observances, celebrations and recognition.

(a) Appropriation.--Council may appropriate funds for any of the following:

(1) The observance of a holiday, centennial or other anniversary, for a city celebration or for a civic project or program.

(2) Flowers, a plaque or other token of tangible personal property other than cash, gift certificates or equivalent items, in an amount not to exceed $100, recognizing the service or passing of a city official, employee or volunteer.

(b) Value.--The value of tangible personal property received by a public official, employee or volunteer as provided under subsection (a)(2) shall be considered of de minimis economic impact, as defined in 65 Pa.C.S. § 1102 (relating to definitions), and shall not be subject to reporting under 65 Pa.C.S. § 1105 (relating to statement of financial interests).