SENATE AMENDED
PRIOR PRINTER'S NO. 146 PRINTER'S NO. 1034
No. 169 Session of 2001
INTRODUCED BY BARD, BENNINGHOFF, RUBLEY, GEIST, READSHAW,
BASTIAN, CALTAGIRONE, HENNESSEY, LAUGHLIN, NICKOL, ROSS,
SHANER, E. Z. TAYLOR, THOMAS, TIGUE AND YOUNGBLOOD,
JANUARY 23, 2001
SENATOR GERLACH, LOCAL GOVERNMENT, IN SENATE, AS AMENDED,
MARCH 13, 2001
AN ACT
1 Authorizing the Department of Community and Economic Development
2 to adopt a program of training, examination and continuing
3 education of elected auditors.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. Short title.
7 This act shall be known and may be cited as the Elected
8 Auditors' Training Act.
9 Section 2. Definitions.
10 The following words and phrases when used in this act shall
11 have the meanings given to them in this section unless the
12 context clearly indicates otherwise:
13 "Auditor." A person duly elected to, or appointed to fill a
14 vacancy in the position of elected auditor under any of the
15 following:
16 (1) Act of June 24, 1931 (P.L.1206, No.331), known as
1 The First Class Township Code.
2 (2) Act of May 1, 1933 (P.L.103, No.69), known as The
3 Second Class Township Code.
4 (3) Act of August 9, 1955 (P.L.323, No.130), known as
5 The County Code.
6 (4) Act of February 1, 1966 (1965 P.L.1656, No.581),
7 known as The Borough Code.
8 (5) 53 Pa.C.S. Pt. III Subpt. E (relating to home rule
9 and optional plan government).
10 "Certificate." Documentation of successful completion of the
11 basic training program and the continuing education program.
12 "Department." The Department of Community and Economic
13 Development of the Commonwealth.
14 Section 3. Educational programs for auditors.
15 (a) Basic training.--The department, in consultation with
16 the Auditor General, the Pennsylvania Institute of Certified <--
17 Public Accountants, the Pennsylvania Society of Public
18 Accountants and the Pennsylvania State Association of County
19 Auditors shall adopt and implement a program of basic training
20 and examination for auditors of this Commonwealth. The
21 department may contract with a third party to provide such
22 training and examination.
23 (b) Continuing education.--The department, in consultation
24 with the Auditor General, the Pennsylvania Institute of <--
25 Certified Public Accountants, the Pennsylvania Society of Public
26 Accountants and the Pennsylvania State Association of County
27 Auditors, shall adopt and implement a program of continuing
28 education and examination for auditors of this Commonwealth. The
29 department may contract with a third party to provide such
30 education and examination.
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1 Section 4. Program guidelines.
2 (a) Courses.--The basic training and continuing education
3 programs shall include, but not be limited to, the following
4 courses:
5 (1) Duties and responsibilities of auditors.
6 (2) The code requirements and other statutes related to
7 the office of auditor.
8 (3) Budget process.
9 (4) Accounting.
10 (5) Ethics.
11 (6) Planning the audit.
12 (7) Audit procedures.
13 (8) Financial reporting.
14 (b) Prerequisites.--
15 (1) As a prerequisite to taking an examination, the
16 individual shall complete the basic training program
17 authorized by the department.
18 (2) As a prerequisite for taking any continuing
19 education courses for the purpose of meeting continuing
20 education requirements set forth under this act, an
21 individual must complete the basic training program
22 authorized by the department.
23 (c) Examinations.--
24 (1) An individual shall have the option to sit for the
25 examination approved by the department relating to the basic
26 education program.
27 (2) An individual who passes the basic training
28 examination shall be known as a "Trained Municipal Auditor."
29 Section 5. Renewal of training title.
30 Renewal of basic training shall occur biennially upon
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1 completion of a continuing education program authorized by the
2 department.
3 Section 6. Department duties.
4 The department shall:
5 (1) Notify current trained municipal auditors of the
6 continuing education requirements prior to any deadline for
7 renewal of title.
8 (2) Maintain a register that lists all trained municipal
9 auditors. The register shall be open to public inspection.
10 (3) Provide copies of the register to the public upon
11 payment of a nominal fee.
12 (4) Determine and approve reasonable fees for training
13 and continuing education programs and for testing and
14 titling. The individual shall bear the cost of the program,
15 testing and titling, unless the municipality agrees to pay
16 for the cost in whole or in part.
17 Section 7. Unlawful activity.
18 It shall be unlawful, on or after the effective date of this
19 act, for any individual to hold himself or herself out as being
20 trained under this act unless the individual holds a current,
21 valid trained municipal auditor certificate.
22 Section 8. Participation in programs.
23 (a) General rule.--Nothing in this act shall prevent any
24 individual from participating in the department's training and
25 continuing education programs and from obtaining the title of
26 "Trained Municipal Auditor."
27 (b) Nature of participation.--Participation in the training,
28 examination and continuing education under this act is
29 voluntary. Failure to participate, to complete or to take the
30 examination shall not disqualify a person from holding office or
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1 from performing that person's official duties.
2 Section 9. Effective date.
3 This act shall take effect in 60 days.
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