SENATE AMENDED
PRIOR PRINTER'S NOS. 2510, 3092, 3182, PRINTER'S NO. 4287
3228, 4003, 4202
No. 2021 Session of 1995
INTRODUCED BY SATHER, MERRY, PISTELLA, HENNESSEY, WOZNIAK,
PETTIT, GORDNER, GEIST, SEMMEL, STERN, E. Z. TAYLOR, MILLER,
BAKER, SAYLOR, MAITLAND, STEIL, MICOZZIE, TRELLO, BOSCOLA,
ROBINSON AND RUBLEY, SEPTEMBER 25, 1995
AS AMENDED ON THIRD CONSIDERATION, IN SENATE, NOVEMBER 20, 1996
AN ACT
1 Amending the act of August 9, 1955 (P.L.323, No.130), entitled
2 "An act relating to counties of the third, fourth, fifth,
3 sixth, seventh and eighth classes; amending, revising,
4 consolidating and changing the laws relating thereto,"
5 further providing for taking money and property by gift, for
6 creation of a capital reserve fund, for the operating reserve
7 fund, for billing and collecting by the county treasurer, for
8 functions of the controller, for custody of documents, for
9 books of fiscal affairs, for settlement of accounts, for
10 audit of accounts, for claims against a county, for reports
11 to commissioners, for fees of witnesses and jurors, for
12 receipts and accounts of money due a county, for preparation
13 of proposed annual budget, for amending budgets, for levies,
14 for tax rates, for appropriations, for filing the budget, for
15 notice and for the preparation of uniform forms; and <--
16 providing for refusal to submit to examination and for the
17 procedure for approval; FURTHER PROVIDING FOR REFUNDS OF <--
18 UNCONSTITUTIONAL TAXES FOR COUNTIES OF THE SECOND, SECOND
19 CLASS A AND THIRD THROUGH EIGHTH CLASSES; PROVIDING FOR
20 ELIGIBILITY FOR RETIREMENT ALLOWANCES FOR CERTAIN EMPLOYEES
21 IN COUNTIES OF THE SECOND CLASS; AND REPEALING CERTAIN
22 PROVISIONS OF LAW IMPOSING LIABILITY ON COUNTIES FOR CERTAIN
23 PAYMENTS AND CERTAIN OTHER PROVISIONS.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
26 Section 1. Sections 510, 512 and 513 of the act of August 9,
1 1955 (P.L.323, No.130), known as The County Code, are repealed.
2 Section 2. Section 1701.1 of the act, amended June 25, 1968
3 (P.L.257, No.121) and December 13, 1982 (P.L.1205, No.276), is
4 amended to read:
5 Section 1701.1. Billing and Collection of Third, Fourth,
6 Fifth, Sixth, Seventh and Eighth Class County Taxes.--(a) The
7 county commissioners of each county of the third, fourth, fifth,
8 sixth, seventh and eighth class may, by resolution, provide for
9 the billing and collecting by the county treasurer of all county
10 and county institution district taxes levied within a third
11 class city by the authorities empowered to levy such taxes.
12 (a.1) The county commissioners of each county of the third,
13 fourth, fifth, sixth, seventh and eighth class may, by
14 resolution, provide for the billing and collection of all county
15 taxes in municipalities existing or organized under the act of
16 April 13, 1972 (P.L.184, No.62), known as the "Home Rule Charter
17 and Optional Plans Law," that have eliminated the elective
18 office of tax collector, by the authorities empowered to levy
19 such taxes.
20 (b) In counties of the third, fourth, fifth, sixth, seventh
21 and eighth class [in which], the county commissioners may
22 provide, by resolution, for the billing and collection of all
23 county and county institution district taxes levied in third
24 class cities[, the]. The county commissioners shall have the
25 power and authority by resolution, to vest in the county
26 treasurer the duties and responsibilities of billing and
27 collecting county and county institution district taxes IN THIRD <--
28 CLASS CITIES. Such resolution shall be adopted by the county no
29 later than the first day for the circulation of nomination
30 petitions for the office of tax collector within the county and
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1 shall take effect upon the first day of the next succeeding term
2 of office of tax collector following adoption of the resolution.
3 (b.1) In counties of the third, fourth, fifth, sixth,
4 seventh and eighth class in which the county commissioners
5 provide, by resolution, for the billing and collection of all
6 county taxes levied in municipalities existing and organized
7 under the "Home Rule Charter and Optional Plans Law," that have
8 eliminated the elective office of tax collector, the county
9 commissioners shall have the power and authority, by resolution,
10 to vest in the county treasurer the duties and responsibilities
11 of billing and collecting county taxes.
12 (B.2) NOTWITHSTANDING ANY LAW TO THE CONTRARY, IF, AS A <--
13 RESULT OF A VACANCY IN THE OFFICE OF ELECTED TAX COLLECTOR IN A
14 MUNICIPALITY WITHIN A COUNTY OF THE THIRD, FOURTH, FIFTH, SIXTH,
15 SEVENTH OR EIGHTH CLASS, AN EMPLOYE OR PAID OFFICIAL OF THE
16 MUNICIPALITY IS APPOINTED OR DIRECTED BY THE GOVERNING BODY OF
17 THE MUNICIPALITY TO ASSUME THE DUTIES OF TAX COLLECTOR, THE
18 COUNTY COMMISSIONERS MAY, BY RESOLUTION, PROVIDE, UNTIL A
19 SUCCESSOR TAX COLLECTOR IS ELECTED IN ACCORDANCE WITH LAW, FOR
20 EITHER:
21 (1) THE COUNTY TREASURER TO HAVE THE DUTIES AND
22 RESPONSIBILITIES OF BILLING AND COLLECTING ALL COUNTY AND COUNTY
23 INSTITUTION TAXES LEVIED WITHIN THE MUNICIPALITY.
24 (2) PAYMENT TO THE MUNICIPALITY, RATHER THAN THE EMPLOYE OR
25 PAID OFFICIAL APPOINTED OR DIRECTED BY THE GOVERNING BODY OF THE
26 MUNICIPALITY TO ASSUME THE DUTIES OF TAX COLLECTOR, THE
27 COMPENSATION THAT OTHERWISE WOULD BE ATTRIBUTABLE TO THE BILLING
28 AND COLLECTING OF COUNTY AND COUNTY INSTITUTION TAXES LEVIED
29 WITHIN THE MUNICIPALITY.
30 (c) The county commissioners may appoint such other employes
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1 as may be necessary to carry out the provisions of this section.
2 (d) The compensation of personnel and other expenses of
3 billing and collecting county and institution district taxes
4 pursuant to this section shall be paid out of the general fund
5 in the county treasury. The compensation and number of such
6 employes other than the county treasurer shall be governed by
7 the provisions of this act relating to the county salary board.
8 If the county treasurer is designated as the collector of the
9 county and county institution district taxes he shall not
10 receive added compensation for performing such functions.
11 (e) The treasurer shall be governed by the provisions of the
12 act of May 25, 1945 (P.L.1050) known as the "Local Tax
13 Collection Law" and its amendments.
14 Section 3. Section 1702 of the act, amended October 1, 1981
15 (P.L.284, No.96), is amended to read:
16 Section 1702. Functions of the Controller.--(a) Subject to
17 the power and duty of the county commissioners to manage and
18 administer the fiscal affairs of the county, the controller
19 shall supervise the fiscal affairs of the county including the
20 accounts and official acts relating thereto of all officers or
21 other persons who shall collect, receive, hold or disburse the
22 public [moneys] assets of the county. The discretionary powers
23 of the controller shall not be applicable to the management of
24 the fiscal policies of the county commissioners, or to matters
25 not involving the accounts and transactions of officers or other
26 persons of the county[, but the controller shall]. The
27 controller may only refuse to authorize any fiscal transaction
28 which is, by law, subject to his supervision or control where it
29 appears that such transaction is not authorized by law, or has
30 not been undertaken according to law, or has not received
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1 approval according to law, or as to which he desires upon
2 reasonable grounds to investigate for or has already discovered
3 any fraud, flagrant abuse of public office or any criminal act
4 or neglect of any officer or other person of the county relating
5 to their public accounts and transactions. He may at any time
6 require from any such officers or other persons, in writing, an
7 account of all [moneys or property] assets which may have come
8 into their control. Immediately, on the discovery of any default
9 or delinquency, he shall report the same to the commissioners
10 [who shall immediately take action to recover the money] and to
11 the district attorney of the county for such prosecution as may
12 be warranted, and shall take immediate measures to secure the
13 public [moneys or property] assets.
14 (b) Pursuant to subsection (a), the county commissioners
15 may, for the purpose of meeting Federal or State requirements or <--
16 for the purpose of internal management, contract with or employ
17 an independent certified public accountant or public accountant
18 for the purpose of preparing or conducting a report or audit of
19 the fiscal affairs of the county, independent of and/or in
20 addition to, that conducted by the county controller or
21 auditors. Such contracts shall be discussed with the controller
22 prior to execution, and the controller shall be afforded an
23 opportunity to comment.
24 Section 4. Sections 1704 and 1705 of the act are amended to
25 read:
26 Section 1704. Custody of [Valuable] Documents.--The
27 controller shall have the custody of all title deeds to real
28 estate owned by the county, and of all contracts entered into by
29 or on behalf of the county, and of all books, documents and
30 papers relating to its financial affairs, and of all bonds and
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1 other obligations issued by said county, when paid. Such bonds
2 and other obligations, when so paid, shall be distinctly
3 cancelled by the controller and carefully and regularly filed, a
4 register of which cancellation shall be kept by him in a book to
5 be provided for that purpose.
6 Section 1705. Books of Fiscal Affairs.--The controller shall
7 keep a full and regular set of books in [detail, by double
8 entry] accordance with generally accepted government accounting <--
9 principles, of all the fiscal operations of the county,
10 embracing as many accounts, under appropriate titles, as may be
11 necessary to meet Federal and State reporting requirements and
12 to show distinctly and separately all the property of the
13 county, its [receipts] revenue and expenditures, and all debts
14 and accounts due by the county officers or others, and the
15 amount raised from each source of revenue, and the expenditures
16 in detail, and classified by reference to the objects thereof.
17 He shall prescribe and administer the form and manner of keeping
18 the official books and papers [used by each of the officers of
19 said county] in connection with the fiscal affairs of the
20 county. Where the controller prescribes a [new system of
21 accounting as to the fiscal affairs of the county offices, it]
22 change in the form and manner of keeping the official books and
23 papers, any costs necessary for implementation shall be subject
24 to the approval of the county commissioners.
25 Section 5. Section 1720 of the act, amended May 6, 1981
26 (P.L.49, No.16), is amended to read:
27 Section 1720. Controller's Settlement of Accounts; Report to
28 Common Pleas AND THE BOARD OF COUNTY COMMISSIONERS; <--
29 Publications; Financial Report to Department of Community
30 [Affairs] AND ECONOMIC DEVELOPMENT.--(a) The controller shall, <--
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1 at the end of each fiscal year, complete the audit, settlement
2 and adjustment of the accounts of all county officers. He shall,
3 before the first day of [April in every] the seventh month of
4 each fiscal year, make a report, verified by oath or
5 affirmation, to the Court of Common Pleas AND THE BOARD OF <--
6 COUNTY COMMISSIONERS of said county, of all [receipts] revenue
7 and expenditures of the county for the preceding fiscal year, in
8 detail, and classified by reference to the object thereof,
9 together with a full statement of the financial conditions of
10 the county. The report shall be in detail, determining all of
11 the following:
12 (1) Whether the financial statements of the county fairly
13 represent its financial position and the results of its
14 financial operations are in accordance with generally accepted
15 government accounting principles. <--
16 (2) Whether the county has internal accounting and other
17 control systems to provide reasonable assurance that its
18 operation is in compliance with statutes and regulations.
19 (b) A concise summary of this report shall thereupon be
20 published one time in such newspapers published in said county
21 as the controller may direct[, but the aggregate cost thereof
22 shall not exceed fifteen hundred dollars ($1500) in any one year
23 in any county], to be paid for out of the county treasury. Such
24 report may also be published in printed pamphlets at the cost of
25 the county, the number and cost of such pamphlets to be
26 determined by the controller and the county commissioners. The
27 controller shall also, before the first day of [April] the
28 seventh month of the fiscal year, make an annual report to the
29 Department of Community [Affairs] AND ECONOMIC DEVELOPMENT of <--
30 the financial condition of the county, on forms furnished by the
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1 Secretary of Community [Affairs] AND ECONOMIC DEVELOPMENT, and <--
2 subject to the penalties provided in section one thousand seven
3 hundred twenty-one of this act for auditors refusing or
4 neglecting to make similar reports. Within the summary of the
5 [auditor's or] controller's report, there shall be a notice to
6 the public that the entire text of the report shall be available
7 for public inspection during regular business hours in the
8 office of the [auditor or] controller.
9 Section 6. Section 1721 of the act, amended October 5, 1967
10 (P.L.342, No.147), April 18, 1978 (P.L.36, No.18) and May 6,
11 1981 (P.L.49, No.16), is amended to read:
12 Section 1721. Audit of Accounts by Auditors; Report to
13 Common Pleas AND THE BOARD OF COUNTY COMMISSIONERS; <--
14 Publications; Financial Report to Department of Community
15 [Affairs] AND ECONOMIC DEVELOPMENT.--(a) The auditors shall, in <--
16 accordance with generally accepted auditing standards or, in a <--
17 county which has a controller, in accordance with generally
18 accepted government auditing standards, audit, settle and adjust
19 the accounts of all county officers [of the county], and make an
20 annual report thereof, on or before the first day of the
21 [following May] seventh month following the close of the fiscal
22 year, to the court of common pleas AND THE BOARD OF COUNTY <--
23 COMMISSIONERS, unless upon due cause shown the court shall grant
24 an extension of time therefor. Said report shall be in detail,
25 [showing distinctly and separately all receipts and expenditures
26 of the several offices, and all debts and accounts due, and the
27 amount raised from each source of revenue, and the expenditures
28 in detail and classified by reference to the object thereof,
29 together with a full statement of the financial conditions of
30 the county, and a statement of the balance due from or to such
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1 county officers.] determining all of the following:
2 (1) Whether the financial statements of the county fairly
3 represent its financial position and the results of its
4 financial position and the results of its financial operations
5 are in accordance with generally accepted accounting principles. <--
6 or, in a county which has a controller, in accordance with <--
7 generally accepted government accounting principles.
8 (2) Whether the county has internal accounting and other
9 control systems to provide reasonable assurance that its
10 operation is in compliance with statutes and regulations.
11 (b) The auditor's report shall be prepared and within ten
12 days after being filed in the court of common pleas, a concise
13 summary thereof shall be published, once, in at least two
14 newspapers published in said county; or if not more than one
15 newspaper is published in the county, then in such newspaper; or
16 if there be no newspaper published in the county, then in one
17 newspaper of general circulation in said county. The expense of
18 the publication of said summary shall be paid by the county.
19 Within the summary of the auditor's [or controller's] report,
20 there shall be a notice to the public that the entire text of
21 the report shall be available for public inspection during
22 regular business hours in the office of the auditor [or
23 controller].
24 (c) The county auditors shall also make an annual report of
25 the financial condition of the county to the Department of
26 Community [Affairs] AND ECONOMIC DEVELOPMENT, which report shall <--
27 be signed by a majority of the auditors, and duly verified by
28 the oath or affirmation of one of the auditors. The report shall
29 be presented on a form furnished by the Secretary of Community
30 [Affairs] AND ECONOMIC DEVELOPMENT, and shall be filed on or <--
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1 before the first day of the [following May] seventh month
2 following the close of the fiscal year.
3 (d) Any auditors refusing or wilfully neglecting to file the
4 report required by this section shall, upon conviction thereof,
5 in a summary proceeding brought at the instance of the
6 Department of Community [Affairs] AND ECONOMIC DEVELOPMENT, be <--
7 sentenced to pay a fine of five dollars ($5) for each day's
8 delay beyond said first day of [May] the seventh month following
9 the close of the fiscal year, and costs. All fines recovered
10 shall be for the use of the Commonwealth.
11 Section 7. Sections 1722, 1722.1, 1723, 1724 and 1724.1 of
12 the act are repealed.
13 Section 8. The act is amended by adding a section to read:
14 Section 1724.2. Audits.--(a) It shall be the duty of the
15 controller or auditors to annually audit, settle and adjust the <--
16 following in accordance with generally accepted auditing
17 standards or, in a county which has a controller, with generally
18 accepted government auditing standards and SETTLE AND ADJUST THE <--
19 FOLLOWING IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING
20 PRINCIPLES AND applicable Federal and State laws:
21 (1) Accounts of every district justice within the county.
22 (2) Accounts for moneys appropriated by the county to units
23 of the Pennsylvania National Guard.
24 (3) Accounts for taxes, penalties, costs and fines collected
25 by the county treasurer and belonging to a political subdivision
26 or to the Commonwealth.
27 (4) Accounts for moneys collected or disbursed by the county
28 prothonotary, the county clerk of courts, the register of wills,
29 the recorder of deeds, the clerk of the orphans' court, the
30 sheriff, the district attorney or any subdivision of the court
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1 of common pleas.
2 (b) Reports of such audits shall be made to both the court
3 of common pleas and the board of county commissioners, together
4 with a statement of balances due from or to the appropriate
5 officer. Such report may include a determination of whether the
6 accounts or operations conform to IN generally accepted <--
7 accounting principles or, in a county which has a controller, to <--
8 generally accepted government accounting principles. A certified
9 copy of such report shall be forwarded to the Auditor General or
10 the Department of Revenue, as the case may be, within ten days
11 after it is prepared.
12 (c) For the purposes of this act relating to the audits of
13 accounts, money held by any county official in escrow shall be
14 deemed the same as county funds or public money and shall be
15 audited by the controller or auditors.
16 (d) The controller or auditors may, in accordance with
17 generally accepted auditing standards or, in a county which has
18 a controller, in accordance with generally accepted government
19 auditing standards, audit, settle and adjust the accounts or
20 review the operations of any officer or other person who
21 collects, receives, holds or disburses the public assets of the
22 county, and may determine whether the accounts or operations
23 conform to IN generally accepted accounting principles. or, in a <--
24 county which has a controller, to generally accepted government
25 accounting principles.
26 (e) The controller or auditors may, in accordance with
27 generally accepted auditing standards or, in a county which has
28 a controller, in accordance with generally accepted government
29 auditing standards and for the purpose of inclusion of the
30 accounts in the county's general purpose financial statements,
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1 audit, settle and adjust the accounts and analyze the operations
2 of any authority that collects, receives, holds or disburses
3 public assets of the county, and may determine whether the
4 accounts or operations conform to IN generally accepted <--
5 accounting principles. or, in a county which has a controller, <--
6 to generally accepted government accounting principles. To
7 comply with the provisions of this subsection, the controller or
8 auditors may utilize any existing audit of the authority
9 required by law.
10 (f) If the controller or auditors and county commissioners
11 disagree about the application of generally accepted accounting
12 or government principles or of Federal or State law in an audit, <--
13 settlement or adjustment, the parties shall appoint a mutually
14 agreed to professional with expertise relevant to the dispute to
15 settle the dispute. If the controller or auditors and county
16 commissioners are not able to agree on the appointment, the
17 appointment of a professional to settle the dispute shall be
18 made by the court of common pleas of the county from a list of
19 names, three of which are furnished by the controller or
20 auditors and three of which are furnished by the county
21 commissioners.
22 Section 9. Sections 1727 and 1750 of the act are amended to
23 read:
24 Section 1727. [Commitment to County Jail] Refusal to Submit
25 to Examination.--If any person appearing before the controller
26 or auditors for examination shall refuse to take oath or
27 affirmation, or after having been sworn or affirmed shall refuse
28 to make answer to such questions as shall be put to him by the
29 controller or auditors touching the public accounts or the
30 official conduct of any public officers, he shall be guilty of a
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1 misdemeanor [and, upon conviction thereof, shall be sentenced to
2 pay a fine of not more than two hundred dollars ($200), or to
3 undergo imprisonment for not more than sixty days].
4 Section 1750. Claims Against County.--The controller or the
5 county commissioners in counties having no controller shall
6 scrutinize, audit and decide on all bills, claims and demands
7 whatsoever against the county, except such as are otherwise
8 provided for in this subdivision. All persons having such claims
9 shall first present the same to the controller or to the county
10 commissioners [as the case may be] and, if required, make oath
11 or affirmation before him or them to the correctness thereof.
12 The controller or the commissioners, as the case may be, may, if
13 he or they deem it necessary, require evidence, by oath or
14 affirmation, of the claimant and otherwise that the claim is
15 legally due and that the supplies or services for which payment
16 is claimed have been furnished or performed under legal
17 authority. He or they may inquire or ascertain whether any
18 officer or agent of the county is interested in the contract
19 under which any claim may arise, or has received or is to
20 receive any commission, consideration or gratuity relating
21 thereto, or whether there has been any evasion of the provisions
22 of this act by making two or more contracts for small amounts
23 which should have been in one. If he or they shall find that
24 there has been any evasion, or that any such officer or agent is
25 so interested, he or they shall refuse to approve the claim.
26 Section 10. Section 1751 of the act, amended July 1, 1978
27 (P.L.723, No.129), is amended to read:
28 Section 1751. [Voucher Check System] Procedure for
29 Approval.--The controller shall [draw and certify vouchers for]
30 date, upon receipt, all bills, claims and demands presented to
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1 him, which he approves and only for such as he approves, and
2 shall forward [the vouchers together with checks therefor with]
3 the bills, claims or demands along with checks therefor to the
4 county commissioners for their approval or, if already approved
5 by the commissioners, for their signatures as provided in this
6 section. If the county commissioners approve [a voucher] payment
7 of a bill, claim or demand, at least two commissioners shall
8 sign the check as properly drawn upon the county treasury. In
9 such cases facsimiles of their signatures may be used. The bill,
10 claim or demand[, and the voucher therefor,] shall be returned
11 to the controller for filing in his office and the check shall
12 be forwarded to the county treasurer. The county treasurer shall
13 sign the check as his draft upon the county treasury, but he
14 shall not sign any check not already signed, as herein provided,
15 by the commissioners and the controller. [Vouchers shall be
16 numbered serially before the controller forwards them to the
17 county commissioners and every check incident thereto shall bear
18 the same serial number as the voucher] Every check issued shall
19 include reference to its corresponding bill, claim or demand as
20 well as the number or numbers which may be put upon it by the
21 county treasurer. If the county commissioners refuse to approve
22 any bill, claim or demand, they shall return the same together
23 with the voucher and check involved to the controller for filing
24 in his office. In counties not having a controller, the county
25 commissioners shall approve each transaction and the [voucher
26 and] check shall be drawn by their chief clerk who shall keep
27 files of the bills, claims or demands involved [and of the
28 vouchers]. At least two commissioners shall sign the checks
29 either personally or by facsimile, and they shall be forwarded,
30 TOGETHER WITH A CHECK REGISTER OR SIMILAR DESCRIPTION OF THE <--
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1 CORRESPONDING BILL, CLAIM OR DEMAND, as hereinbefore provided,
2 to the county treasurer for his signature. In all cases the
3 cancelled checks, or official bank record thereof, shall be
4 filed in the office of the county treasurer, but he shall
5 transmit, at such times as the controller shall establish, a
6 list of all checks paid from the county treasury and not
7 previously transmitted, [giving their voucher serial numbers]
8 along with appropriate identification. The county treasurer and
9 the controller in those counties having a controller are
10 authorized to use a facsimile signature on any check [for the
11 payment of wages or salaries of county employes] which they are
12 required to sign. NOTHING IN THIS SECTION SHALL PRECLUDE THE <--
13 RECEIPT OR TRANSFER OF FUNDS TO OR FROM THE COUNTY, OR PAYMENT
14 OF A BILL, CLAIM OR DEMAND, BY ELECTRONIC FUND TRANSFER,
15 PROVIDED THAT ADEQUATE AND RECOGNIZED FISCAL AND PROCEDURAL
16 CONTROLS, TOGETHER WITH PROPER SYSTEM SECURITY, ARE IN PLACE.
17 Section 11. Sections 1752, 1753, 1754 and 1760 of the act
18 are amended to read:
19 Section 1752. Claims Not Approved by Controller.--If the
20 controller does not approve a claim, bill or demand presented to
21 him, he shall within thirty days forward it to the county
22 commissioners together with his notice that he has [refused]
23 disapproved the claim, bill or demand or is unable to approve
24 the same and his reasons therefor. The county commissioners
25 shall consider the claim, bill or demand and, if they consider
26 that it should be paid by the county, they shall so notify the
27 controller. If the controller thereafter continues to refuse his
28 approval no payment shall be made thereon by the county except
29 pursuant to an order of court upon a proper issue thereto
30 directing the controller to approve payment.
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1 Section 1753. [Controller's Register of Vouchers;] Reports
2 to Commissioners.--[The controller shall keep a register of all
3 vouchers drawn and a copy of each voucher. When the check or
4 checks drawn upon each voucher has been paid by the treasury the
5 controller shall cancel the voucher or otherwise indicate the
6 payment.] The controller shall report to the commissioners
7 monthly or oftener, if required by them, the amount of
8 outstanding checks registered and the amount of money in the
9 treasury or the amount of any particular unencumbered
10 appropriation items involved.
11 Section 1754. Fees of Witnesses and Jurors.--Fees of jurors
12 and witnesses shall be ascertained by the courts of the county
13 entered upon the records thereof and duly certified by their
14 respective clerks to the commissioners being first sworn to or
15 affirmed before the controller or the chief clerk of the
16 commissioners as the case may be. The commissioners, then, may
17 draw [voucher] checks therefor without approval of the
18 controller. The certificates shall be filed with the controller
19 or the commissioners where there is no controller after the
20 [voucher] checks are issued.
21 Section 1760. Receipts and Accounts of Money Due County.--
22 The county treasurer shall receive and receipt for all moneys
23 due or accruing to the county. He shall keep proper accounts of
24 all moneys received and disbursed. His books shall be, at all
25 times during office hours, open to the inspection of the
26 controller[, or] and, for inspection or other management <--
27 purpose, to the commissioners, or any of them in counties having
28 no controller. He shall issue receipts, at least in triplicate,
29 for all moneys received for the county, and shall transmit the
30 duplicate or triplicate thereof daily to the controller, or to
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1 the county commissioners in counties having no controller. Said
2 receipts shall be serially numbered, shall indicate the amount
3 of money received, from whom, on what account and the date. He
4 shall likewise keep daily records of all disbursals from the
5 county treasury, and shall forward daily records thereof to the
6 controller, or the commissioners as the case may be. The
7 controller, or the chief clerk of the commissioners where there
8 is no controller, shall have the right to a certified daily or
9 monthly deposit slip from the county depository or depositories,
10 without prejudice to the said depositories, of all moneys
11 deposited in the name of the county by the treasurer. In
12 counties having no controller, the treasurer shall render, at
13 least quarterly and oftener, if required, a statement of all
14 moneys received and disbursed since his last statement, showing
15 the balance remaining in his accounts and the names of the
16 collectors having arrearages in taxes with the amounts thereof.
17 He shall state his accounts at the end of each fiscal year,
18 [producing his vouchers,] which statement [and vouchers] shall <--
19 be examined by the commissioners and delivered by them to the
20 auditors for settlement.
21 SECTION 12. THE ACT IS AMENDED BY ADDING A SECTION TO READ: <--
22 SECTION 1770.2. AUTHORIZATION OF EXCISE TAX.--(A) THE
23 COUNTY COMMISSIONERS OF ANY COUNTY WHICH HAS A RECOGNIZED
24 TOURIST PROMOTION AGENCY DESIGNATED TO ACT WITHIN THE COUNTY MAY
25 IMPOSE AN EXCISE TAX NOT TO EXCEED TWO PER CENTUM OF THE
26 CONSIDERATION RECEIVED BY EACH OPERATOR OF A HOTEL WITHIN THE
27 COUNTY FROM EACH TRANSACTION OF RENTING A ROOM OR ROOMS TO
28 TRANSIENTS. THE TAX SHALL BE COLLECTED BY THE OPERATOR FROM THE
29 PATRON OF THE ROOM OR ROOMS AND PAID OVER TO THE COUNTY AS
30 HEREIN PROVIDED.
19950H2021B4287 - 17 -
1 (B) THE COUNTY COMMISSIONERS MAY BY ORDINANCE IMPOSE
2 REQUIREMENTS FOR KEEPING OF RECORDS, THE FILING OF TAX RETURNS
3 AND THE TIME AND MANNER OF COLLECTION AND PAYMENT OF TAX. THE
4 COUNTY COMMISSIONERS MAY ALSO IMPOSE, BY ORDINANCE, PENALTIES
5 AND INTEREST FOR FAILURE TO COMPLY WITH RECORDKEEPING, FILING,
6 COLLECTION AND PAYMENT REQUIREMENTS.
7 (C) THE TREASURER OF EACH COUNTY ELECTING TO IMPOSE THE TAX
8 AUTHORIZED UNDER THIS SECTION SHALL COLLECT THE TAX AND DEPOSIT
9 THE REVENUES RECEIVED FROM THE TAX IN A SPECIAL FUND ESTABLISHED
10 FOR THAT PURPOSE. AFTER DEDUCTING FROM THE FUND ANY DIRECT OR
11 INDIRECT COSTS ATTRIBUTABLE TO COLLECTION OF THE TAX, THE COUNTY
12 SHALL DISTRIBUTE TO THE RECOGNIZED TOURIST PROMOTION AGENCY
13 DESIGNATED TO ACT WITHIN THE COUNTY ALL REVENUES RECEIVED FROM
14 THE TAX NOT LATER THAN SIXTY (60) DAYS AFTER RECEIPT OF THE TAX
15 REVENUES. THE REVENUES FROM THE SPECIAL FUND SHALL BE USED BY
16 THE RECOGNIZED TOURIST PROMOTION AGENCY TO DIRECTLY FUND COUNTY-
17 WIDE TOURIST PROMOTION.
18 (D) IN ANY COUNTY ELECTING TO IMPOSE THE TAX AUTHORIZED
19 UNDER THIS ACT, THE RECOGNIZED TOURIST PROMOTION AGENCY MAY,
20 AFTER RECEIVING ANY REVENUES FROM THE SPECIAL FUND ESTABLISHED
21 UNDER SUBSECTION (C), APPLY TO THE DEPARTMENT OF COMMUNITY AND
22 ECONOMIC DEVELOPMENT FOR, AND BE AWARDED, A MATCHING GRANT UNDER
23 THE ACT OF APRIL 28, 1961 (P.L.111, NO.50), KNOWN AS THE
24 "TOURIST PROMOTION LAW." A COPY OF THE APPLICATION TO THE
25 DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT AND ANY
26 AMENDMENT SHALL BE GIVEN TO THE COUNTY COMMISSIONERS.
27 (E) THE TAX YEAR FOR A TAX IMPOSED UNDER THIS SECTION SHALL
28 RUN CONCURRENTLY WITH THE CALENDAR YEAR.
29 (F) AN AUDITED REPORT ON THE INCOME AND EXPENDITURES
30 INCURRED BY A RECOGNIZED TOURIST PROMOTION AGENCY RECEIVING ANY
19950H2021B4287 - 18 -
1 REVENUES FROM THE TAX AUTHORIZED UNDER THIS SECTION SHALL BE
2 SUBMITTED ANNUALLY BY THE RECOGNIZED TOURIST PROMOTION AGENCY TO
3 THE COUNTY COMMISSIONERS.
4 (G) AS USED IN THIS SECTION, THE FOLLOWING WORDS AND PHRASES
5 SHALL HAVE THE MEANING GIVEN TO THEM IN THIS SUBSECTION:
6 "CONSIDERATION." RECEIPTS, FEES, CHARGES, RENTALS, LEASES,
7 CASH, CREDITS, PROPERTY OF ANY KIND OR NATURE, OR OTHER PAYMENT
8 RECEIVED BY OPERATORS IN EXCHANGE FOR OR IN CONSIDERATION OF THE
9 USE OR OCCUPANCY BY A TRANSIENT OF A ROOM OR ROOMS IN A HOTEL
10 FOR ANY TEMPORARY PERIOD.
11 "COUNTY." ANY COUNTY OF THE FIFTH CLASS HAVING A POPULATION
12 IN EXCESS OF ONE HUNDRED TWENTY-THREE THOUSAND (123,000)
13 RESIDENTS.
14 "HOTEL." A HOTEL, MOTEL, INN, GUEST HOUSE OR OTHER STRUCTURE
15 WHICH HOLDS ITSELF OUT BY ANY MEANS, INCLUDING ADVERTISING,
16 LICENSE, REGISTRATION WITH AN INNKEEPERS' GROUP, CONVENTION
17 LISTING ASSOCIATION, TRAVEL PUBLICATION OR SIMILAR ASSOCIATION
18 OR WITH A GOVERNMENT AGENCY, AS BEING AVAILABLE TO PROVIDE
19 OVERNIGHT LODGING OR USE OF FACILITY SPACE FOR CONSIDERATION TO
20 PERSONS SEEKING TEMPORARY ACCOMMODATION; ANY PLACE WHICH
21 ADVERTISES TO THE PUBLIC AT LARGE OR ANY SEGMENT THEREOF THAT IT
22 WILL PROVIDE BEDS, SANITARY FACILITIES OR OTHER SPACE FOR A
23 TEMPORARY PERIOD TO MEMBERS OF THE PUBLIC AT LARGE; OR ANY PLACE
24 RECOGNIZED AS A HOSTELRY. THE TERM DOES NOT INCLUDE ANY PORTION
25 OF A FACILITY THAT IS DEVOTED TO PERSONS WHO HAVE AN ESTABLISHED
26 PERMANENT RESIDENCE OR A COLLEGE OR UNIVERSITY STUDENT RESIDENCE
27 HALL.
28 "OCCUPANCY." THE USE OR POSSESSION OR THE RIGHT TO THE USE
29 OR POSSESSION BY ANY PERSON OTHER THAN A PERMANENT RESIDENT OF
30 ANY ROOM IN A HOTEL FOR ANY PURPOSE, OR THE RIGHT TO THE USE OR
19950H2021B4287 - 19 -
1 POSSESSION OF THE FURNISHINGS OR TO THE SERVICES ACCOMPANYING
2 THE USE AND POSSESSION OF THE ROOM.
3 "OPERATOR." AN INDIVIDUAL, PARTNERSHIP, NONPROFIT OR PROFIT-
4 MAKING ASSOCIATION OR CORPORATION OR OTHER PERSON OR GROUP OF
5 PERSONS WHO MAINTAIN, OPERATE, MANAGE, OWN, HAVE CUSTODY OF OR
6 OTHERWISE POSSESS THE RIGHT TO RENT OR LEASE OVERNIGHT
7 ACCOMMODATIONS IN A HOTEL TO THE PUBLIC FOR CONSIDERATION.
8 "PATRON." A PERSON WHO PAYS THE CONSIDERATION FOR THE
9 OCCUPANCY OF A ROOM OR ROOMS IN A HOTEL.
10 "PERMANENT RESIDENT." A PERSON WHO HAS OCCUPIED OR HAS THE
11 RIGHT TO OCCUPANCY OF A ROOM OR ROOMS IN A HOTEL AS A PATRON OR
12 OTHERWISE FOR A PERIOD EXCEEDING SIXTY (60) CONSECUTIVE DAYS.
13 "RECOGNIZED TOURIST PROMOTION AGENCY." THE NONPROFIT
14 CORPORATION, ORGANIZATION, ASSOCIATION OR AGENCY WHICH IS
15 ENGAGED IN PLANNING AND PROMOTING PROGRAMS DESIGNED TO STIMULATE
16 AND INCREASE THE VOLUME OF TOURIST, VISITOR AND VACATION
17 BUSINESS WITHIN COUNTIES SERVED BY THE AGENCY AS THAT TERM IS
18 DEFINED IN THE ACT OF APRIL 28, 1961 (P.L.111, NO.50), KNOWN AS
19 THE "TOURIST PROMOTION LAW."
20 "ROOM." A SPACE IN A HOTEL SET ASIDE FOR USE AND OCCUPANCY
21 BY PATRONS, OR OTHERWISE, FOR CONSIDERATION, HAVING AT LEAST ONE
22 BED OR OTHER SLEEPING ACCOMMODATION IN A ROOM OR GROUP OF ROOMS.
23 "TRANSACTION." THE ACTIVITY INVOLVING THE OBTAINING BY A
24 TRANSIENT OR PATRON OF THE USE OR OCCUPANCY OF A HOTEL ROOM FROM
25 WHICH CONSIDERATION IS PAYABLE TO THE OPERATOR UNDER AN EXPRESS
26 OR AN IMPLIED CONTRACT.
27 "TRANSIENT." AN INDIVIDUAL WHO OBTAINS ACCOMMODATION IN A
28 HOTEL BY MEANS OF REGISTERING AT THE FACILITY FOR THE TEMPORARY
29 OCCUPANCY OF A ROOM FOR THE PERSONAL USE OF THE INDIVIDUAL BY
30 PAYING A FEE TO THE OPERATOR.
19950H2021B4287 - 20 -
1 Section 12 13. Sections 1781 and 1782.1 of the act, amended <--
2 or added December 14, 1967 (P.L.831, No.357), are amended to
3 read:
4 Section 1781. Preparation of Proposed Annual Budget.--(a)
5 The commissioners, at least [thirty] ninety days prior to
6 adopting the budget, shall begin the preparation of the proposed
7 budget for the succeeding fiscal year.
8 (b) [The] At the request of the commissioners, but in no
9 case less than ninety days prior to the deadline for adoption of
10 the budget by the commissioners, the controller shall transmit
11 to the commissioners a comparative statement of revenues for the
12 current and the immediately preceding fiscal year, fund balances
13 projected for the close of the current fiscal year, and a
14 comparative statement of expenditures, including interest due
15 and to fall due on all lawful interest bearing debts of the
16 county for the same years.
17 (c) The controller's statement shall also indicate the
18 amounts of all appropriation requests, submitted to the
19 controller or to the commissioners and supplied by them to the
20 controller, from the several county offices and agencies,
21 including estimates of expenditures contemplated by the
22 commissioners as forwarded by them to the controller.
23 (d) Said statements[, in such form and detail as the
24 commissioners direct,] shall be prepared [upon a form or forms
25 furnished, as provided in this subdivision, by the Department of
26 Community Affairs of the Commonwealth] in such reasonable form
27 and detail as the commissioners direct. With this information as
28 a guide, the commissioners shall, within a reasonable time,
29 begin the preparation of a proposed budget for the succeeding
30 fiscal year.
19950H2021B4287 - 21 -
1 (e) In counties not having a controller, the commissioners
2 shall prepare the statements hereinbefore required.
3 Section 1782.1. Amending Budget; Notice.--During the month
4 of January next following any municipal election the
5 commissioners of any county may amend the budget and the levy
6 and tax rate to conform with its amended budget. A period of ten
7 days' public inspection at the office of the chief clerk of the
8 proposed amended budget, after notice by the chief clerk to that
9 effect is published once in a newspaper as provided in section
10 110 of this act, shall intervene between the proposed amended
11 budget and the adoption thereof. Any amended budget must be
12 adopted by county commissioners on or before the fifteenth day
13 of February.
14 No such proposed amended budget shall be revised upward in
15 excess of ten per centum in the aggregate thereof or as to an
16 individual [item] function in excess of twenty-five per centum
17 of the amount of such individual [item] function in the proposed
18 amended budget.
19 Within fifteen days after the adoption of an amended budget
20 the chief clerk shall file a copy thereof in the office of the
21 Department of Community [Affairs] AND ECONOMIC DEVELOPMENT. <--
22 Section 13 14. Section 1783 of the act, amended October 5, <--
23 1967 (P.L.342, No.147), is amended to read:
24 Section 1783. Annual Budget Appropriations and Tax Rate;
25 Filing Budget.--The budget shall reflect as nearly as possible
26 the estimated revenues and expenditures for the year for which
27 it is prepared. [It shall be prepared on forms provided in
28 accordance with this subdivision by the Department of Community
29 Affairs.] The commissioners shall, upon adopting the budget,
30 adopt the appropriation measures required to put it into effect,
19950H2021B4287 - 22 -
1 and shall fix such rate of taxation upon the valuation of the
2 property taxable for county purposes as will, together with all
3 other estimated revenues of the county, excluding operating,
4 capital and other reserve funds, raise a sufficient sum to meet
5 the said expenditures. Within fifteen days after the adoption of
6 the budget, the commissioners shall file a copy thereof in the
7 office of the Department of Community [Affairs] AND ECONOMIC <--
8 DEVELOPMENT on forms provided in accordance with this
9 subdivision by the Department of Community Affairs AND ECONOMIC <--
10 DEVELOPMENT.
11 Section 14 15. The act is amended by adding sections to <--
12 read:
13 Section 1784.1. Take Money and Property by Gift, Etc.--The
14 county commissioners may take by gift, grant, devise or bequest,
15 any money or property, real, personal or mixed, for the benefit
16 of the county.
17 Section 1784.2. Capital Reserve Fund for Anticipated Capital
18 Expenditures.--(a) The county commissioners shall have the
19 power to create and maintain a separate capital reserve fund for
20 anticipated legal capital expenditures. The money in the fund
21 shall be used, from time to time, for the construction, purchase
22 or replacement of or addition to county buildings, equipment,
23 machinery, motor vehicles or other capital assets of the county,
24 and for no other purpose.
25 (b) The county commissioners may, annually, appropriate
26 moneys from the general county funds, not to exceed ten per
27 centum of the county operating budget, to be paid into the
28 capital reserve fund, or place in the fund any moneys received
29 from the sale, lease or other disposition of any county property
30 or from any other source, unless received or acquired for a
19950H2021B4287 - 23 -
1 particular purpose. The fund shall be controlled, invested,
2 reinvested and administered, and the moneys therein and income
3 from such moneys expended, for any of the purposes for which the
4 fund is created, in such manner as may be determined by the
5 county commissioners. The money in the fund, when invested,
6 shall be invested in a manner consistent with the provisions of
7 section 1706. This subsection shall not be construed to limit
8 the powers of the county to the use of moneys in the capital
9 reserve fund in making lawful capital expenditures.
10 Section 1784.3. Operating Reserve Fund.--(a) The county
11 commissioners shall have the power to create and maintain a
12 separate operating reserve fund in order to minimize future
13 revenue shortfalls and deficits, provide greater continuity and
14 predictability in the funding of vital government services,
15 minimize the need to increase taxes to balance the budget in
16 times of fiscal distress, provide the capacity to undertake
17 long-range financial planning and develop fiscal resources to
18 meet long-term needs.
19 (b) The county commissioners may annually make
20 appropriations from the county general fund to the operating
21 reserve fund, but no appropriation shall be made to the
22 operating reserve fund if the effect of the appropriation would
23 cause the fund to exceed five per centum of the estimated
24 revenues of the county's general fund in the current fiscal
25 year.
26 (c) The commissioners may at any time, by resolution, make
27 appropriations from the operating reserve fund for the following
28 purposes only:
29 (1) to meet emergencies involving the health, safety or
30 welfare of the residents of the county;
19950H2021B4287 - 24 -
1 (2) to counterbalance potential budget deficits resulting
2 from shortfalls in anticipated revenues or program receipts from
3 whatever source; or
4 (3) to provide for anticipated operating expenditures
5 related either to the planned growth of existing projects or
6 programs or to the establishment of new projects or programs if
7 for each project or program appropriations have been made and
8 allocated to a separate restricted account established within
9 the operating reserve fund.
10 (d) The operating reserve fund shall be invested, reinvested
11 and administered in a manner consistent with the provisions of
12 section 1706.
13 Section 15 16. Section 1785 of the act, amended October 5, <--
14 1967 (P.L.342, No.147), is amended to read:
15 Section 1785. Committee to Prepare Uniform Forms.--(a) The
16 [budget and] report forms specified in the foregoing sections of
17 this article shall be prepared by a committee consisting of
18 three representatives from the [Pennsylvania State Association
19 of] County Commissioners Association of Pennsylvania, three
20 representatives from the Pennsylvania State Association of
21 County Controllers, THREE REPRESENTATIVES FROM THE PENNSYLVANIA <--
22 STATE ASSOCIATION OF COUNTY AUDITORS, one certified public
23 accountant, one member of the Senate and one member of the House
24 of Representatives of the General Assembly, who shall be members
25 of the Local Government Commission, designated by the chairman
26 of said commission, and the Secretary of Community [Affairs] AND <--
27 ECONOMIC DEVELOPMENT or his agent who shall be a person trained
28 in the field of municipal finance.
29 (b) [Such] Except for the certified public accountant, who
30 shall be appointed by the Governor, such representatives shall
19950H2021B4287 - 25 -
1 be appointed by the president of each said organization. In the
2 case of representatives of the county commissioners, one shall
3 be appointed from a county of either the third or fourth class,
4 one from a county of either the fifth or sixth class, and one
5 from a county of either the seventh or eighth class. The
6 president of each said organization shall supply to the
7 Department of Community [Affairs] AND ECONOMIC DEVELOPMENT the <--
8 names and addresses of such representatives immediately upon
9 their appointment. Said representatives shall serve without
10 compensation, but they shall be reimbursed by the Commonwealth
11 for all necessary expenses incurred in attending meetings of the
12 committee.
13 (c) The committee shall meet at the call of the Secretary of
14 Community [Affairs] AND ECONOMIC DEVELOPMENT or his agent, who <--
15 shall serve as chairman of the committee. The Secretary of
16 Community [Affairs] AND ECONOMIC DEVELOPMENT may call meetings <--
17 of the committee, and shall do so at the request of the
18 secretary of either of said associations, but in every case
19 there shall be at least two weeks' notice to each member of the
20 committee of any such meeting.
21 (d) In preparing the uniform forms for both budgets and
22 annual reports, the committee shall give careful consideration
23 to the differing legal requirements and needs of the counties of
24 the several classes, producing, if necessary, separate forms for
25 certain classes of counties or groups of classes.
26 (e) It shall be the duty of the Secretary of Community
27 [Affairs] AND ECONOMIC DEVELOPMENT or his agent to see to it <--
28 that the forms required by this section are prepared in
29 cooperation with said committee. Should said committee for any
30 reason fail to furnish such cooperation, the Secretary of
19950H2021B4287 - 26 -
1 Community [Affairs] AND ECONOMIC DEVELOPMENT or his agent shall <--
2 complete the preparation of the forms. After their preparation,
3 he shall issue said forms and distribute them annually, as
4 needed, to the commissioners, controller or auditors of each
5 county.
6 (f) It shall be the duty of the Secretary of Community
7 [Affairs] AND ECONOMIC DEVELOPMENT to include within the budget <--
8 and report forms specified in this article the changes
9 necessitated by the provisions of this act in regard to
10 property, powers, duties and obligations of institution
11 districts transferred to counties and the committee established
12 by this section shall not be responsible therefor.
13 (g) It shall be the duty of the Secretary of Community
14 Affairs AND ECONOMIC DEVELOPMENT to convene the committee to <--
15 assist counties in coming into compliance with applicable <--
16 GENERALLY ACCEPTED accounting principles. <--
17 SECTION 17. NOTWITHSTANDING ANY OTHER PROVISIONS OF THE ACT <--
18 OF MAY 21, 1943 (P.L.349, NO.162), ENTITLED "AN ACT REQUIRING
19 POLITICAL SUBDIVISIONS TO REFUND CERTAIN TAXES, LICENSE FEES,
20 PENALTIES, FINES OR MONEYS PAID THERETO, AND PROVIDING PROCEDURE
21 FOR OBTAINING SUCH REFUNDS," TO THE CONTRARY, IF THE TAX IMPOSED
22 UNDER THE ACT OF JUNE 17, 1913 (P.L.507, NO.335), REFERRED TO AS
23 THE INTANGIBLE PERSONAL PROPERTY TAX LAW, IS HELD BY FINAL
24 JUDGMENT OF A COURT OF COMPETENT JURISDICTION TO BE
25 UNCONSTITUTIONAL, THE COUNTY OF THE SECOND, SECOND CLASS A OR
26 THIRD THROUGH EIGHTH CLASS IMPOSING THAT TAX SHALL REFUND THE
27 MONEYS COLLECTED AND DUE ONLY IN THE YEAR IN WHICH THE
28 DECLARATION OF UNCONSTITUTIONALITY WAS MADE. ANY TAXPAYER OWING
29 THE TAX FROM PRIOR YEARS SHALL CONTINUE TO BE HELD LIABLE FOR
30 THE TAX.
19950H2021B4287 - 27 -
1 SECTION 18. NOTWITHSTANDING THE PROVISIONS OF SECTION
2 1710(B) OF THE ACT OF JULY 28, 1953 (P.L.723, NO.230), KNOWN AS
3 THE SECOND CLASS COUNTY CODE, EVERY COUNTY OFFICER OR EMPLOYEE
4 IN A COUNTY OF THE SECOND CLASS WHO IS A SHERIFF, DEPUTY SHERIFF
5 OR PRISON GUARD WHO SHALL HAVE BEEN A COUNTY OFFICER OR EMPLOYEE
6 DURING A PERIOD OF 20 OR MORE YEARS AND WHO HAS REACHED THE AGE
7 OF 55 YEARS OR MORE IN THE CASE OF A PRISON GUARD OR 50 YEARS OF
8 AGE OR MORE IN THE CASE OF A SHERIFF OR DEPUTY SHERIFF, SHALL,
9 UPON APPLICATION TO THE RETIREMENT BOARD, BE ELIGIBLE FOR
10 RETIREMENT FROM SERVICE AND SHALL THEREAFTER RECEIVE, DURING
11 LIFE A RETIREMENT ALLOWANCE IN ACCORDANCE WITH SECTION 1712 OF
12 THE SECOND CLASS COUNTY CODE.
13 SECTION 19. (A) THE FOLLOWING ACTS AND PARTS OF ACTS ARE
14 REPEALED:
15 SECTION 505 OF THE ACT OF OCTOBER 20, 1966 (3RD SP.SESS.,
16 P.L.96, NO.6), KNOWN AS THE MENTAL HEALTH AND MENTAL RETARDATION
17 ACT OF 1966.
18 AS MUCH OF SECTION 472 OF THE ACT OF JUNE 13, 1967 (P.L.31,
19 NO.21), KNOWN AS THE PUBLIC WELFARE CODE, AS RELATES TO PUBLIC
20 NURSING HOMES.
21 SECTION 408 OF THE ACT OF JULY 9, 1976 (P.L.817, NO.143),
22 KNOWN AS THE MENTAL HEALTH PROCEDURES ACT.
23 (B) SECTION 1710(B) OF THE ACT OF JULY 28, 1953 (P.L.723,
24 NO.230), KNOWN AS THE SECOND CLASS COUNTY CODE, IS REPEALED
25 INSOFAR AS IT IS INCONSISTENT WITH SECTION 18 OF THIS ACT.
26 SECTION 20. ANY LIABILITY OF COUNTY AUTHORITIES UNDER
27 SECTION 505 OF THE ACT OF OCTOBER 20, 1966 (3RD SP.SESS.,
28 P.L.96, NO.6), KNOWN AS THE MENTAL HEALTH AND MENTAL RETARDATION
29 ACT OF 1966, IS DISCHARGED.
30 Section 16 21. This act shall take effect as follows: <--
19950H2021B4287 - 28 -
1 (1) The amendment of section 1705 of the act relating to
2 generally accepted government accounting principles shall <--
3 take effect the third full fiscal year following the
4 enactment of this act.
5 (2) The amendment of sections 1721 and 1724.2 of the act
6 relating to audits undertaken in accordance with generally
7 accepted auditing and government auditing standards OR <--
8 GENERALLY ACCEPTED GOVERNMENT AUDITING STANDARDS, WHICHEVER
9 IS APPLICABLE, shall take effect the third full fiscal year
10 following the enactment of this act.
11 (3) This SECTION 17 OF THIS ACT AND THIS section shall <--
12 take effect immediately.
13 (4) The remainder of this act shall take effect in 60
14 days.
F21L16JAM/19950H2021B4287 - 29 -