PRINTER'S NO. 1335
No. 1200 Session of 1981
INTRODUCED BY A. C. FOSTER, JR., LEVI, SIRIANNI, DeMEDIO AND
FRYER, APRIL 21, 1981
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, APRIL 21, 1981
AN ACT
1 Amending the act of May 1, 1933 (P.L.103, No.69), entitled "An
2 act concerning townships of the second class; and amending,
3 revising, consolidating, and changing the law relating
4 thereto," increasing the maximum compensation of auditors.
5 The General Assembly of the Commonwealth of Pennsylvania
6 hereby enacts as follows:
7 Section 1. Section 545 and the first paragraph of section
8 547, act of May 1, 1933 (P.L.103, No.69), known as "The Second
9 Class Township Code," reenacted and amended July 10, 1947
10 (P.L.1481, No.567) and amended July 29, 1971 (P.L.255, No.62),
11 are amended to read:
12 Section 545. Meetings; Duties; Quorum; Surcharges;
13 Compensation.--The auditors of townships shall meet annually, at
14 the place of meeting of the supervisors, on the day following
15 the day which is fixed by this act for organization of the
16 township supervisors; and shall organize by the election of a
17 chairman and secretary, and shall audit, settle, and adjust the
18 accounts of the supervisors, superintendents, roadmasters,
1 treasurer, and tax collector of the township, and fix the
2 compensations for the current year authorized in section 515
3 hereof. Two auditors shall constitute a quorum. The auditors
4 shall also make an audit of the dockets, transcripts, and other
5 official records of the justices of the peace to determine the
6 amounts of fines and costs paid over or due the township, and
7 the dockets and records of the justices of the peace shall be
8 open to inspection by the auditors for such purpose.
9 Upon the death or resignation of any of the above officers
10 the auditor, upon call of the chairman, shall meet and audit the
11 accounts of the former incumbent, and at that time fix the
12 compensation of his successor if authorized by this act to fix
13 the compensation for such office.
14 Any elected or appointed officer, whose act, error or
15 omission has contributed to the financial loss of any township,
16 shall be surcharged by the auditors with the amount of such
17 loss, and the surcharge of any such officer shall take into
18 consideration as its basis, the results of such act, error or
19 omission and the results had the procedure been strictly
20 according to law. The provisions hereof limiting the amount of
21 any surcharge shall not apply to cases involving fraud or
22 collusion on the part of such officers, nor to any penalty
23 ensuing to the benefit of or payable to the Commonwealth.
24 Each auditor shall receive [twenty] thirty dollars per diem
25 for each day necessarily employed in the duties of his office,
26 to be paid out of the funds of the township. In no event shall
27 any auditor in a township having a population of ten thousand
28 (10,000) or less be entitled to receive more than [four] six
29 hundred dollars [($400)] ($600) for any calendar year. In no
30 event shall any auditor in a township having a population in
19810H1200B1335 - 2 -
1 excess of ten thousand (10,000) be entitled to receive more than
2 [eight] twelve hundred dollars [($800)] ($1,200) for any
3 calendar year. A day shall consist of not less than five hours
4 in the aggregate.
5 Section 547. Completion, Filing and Publication of Annual
6 Township Report and Financial Statement.--The auditors shall
7 complete their audit, settlement, and adjustment prior to March
8 first of each year, and in townships having a population of ten
9 thousand (10,000) or less, no more than twenty days shall be
10 expended on such audit. In townships having a population in
11 excess of ten thousand (10,000), no more than forty days shall
12 be expended on such audit. In addition to the time actually
13 expended by the auditors to complete their audit, settlement and
14 adjustment within such twenty or forty days limitations, the
15 auditors may expend not more than a total of ten additional days
16 at a compensation of [twenty] thirty dollars [($20)] ($30) per
17 day to audit the accounts of any public official who handles
18 public funds when a vacancy occurs in the office of such public
19 official.
20 * * *
21 Section 2. This act shall take effect in 60 days.
B25L73HVY/19810H1200B1335 - 3 -