PRIOR PRINTER'S NO. 1345 PRINTER'S NO. 1698
No. 1210 Session of 1981
INTRODUCED BY A. C. FOSTER, JR., LEVI, SIRIANNI, DeMEDIO AND
FRYER, APRIL 21, 1981
AS REPORTED FROM COMMITTEE ON LOCAL GOVERNMENT, HOUSE OF
REPRESENTATIVES, AS AMENDED, JUNE 1, 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," further providing for audits THE POWERS OF TOWNSHIP <--
5 SUPERVISORS.
6 The General Assembly of the Commonwealth of Pennsylvania
7 hereby enacts as follows:
8 Section 1. Section 547, act of May 1, 1933 (P.L.103, No.69), <--
9 known as "The Second Class Township Code," reenacted and amended
10 July 10, 1947 (P.L.1481, No.567), is amended by adding a
11 paragraph at the end thereof to read:
12 Section 547. Completion, Filing and Publication of Annual
13 Township Report and Financial Statement.--* * *
14 Notwithstanding any of the foregoing requirements to the
15 contrary, whenever a Federal agency requires a similar or
16 comprehensive audit of township funds, a copy of such Federal
17 audit shall be deemed to be in compliance with the requirements
18 of this act.
1 SECTION 1. SECTION 702, ACT OF MAY 1, 1933 (P.L.103, NO.69), <--
2 KNOWN AS "THE SECOND CLASS TOWNSHIP CODE," REENACTED AND AMENDED
3 JULY 10, 1947 (P.L.1481, NO.567), IS AMENDED BY ADDING A CLAUSE
4 TO READ:
5 SECTION 702. SUPERVISORS TO EXERCISE POWERS.--THE CORPORATE
6 POWERS OF TOWNSHIPS OF THE SECOND CLASS SHALL BE EXERCISED BY
7 THE TOWNSHIP SUPERVISORS. WHERE NO SPECIFIC AUTHORITY IS GIVEN
8 FOR THE EXPENDITURES INCIDENT TO THE EXERCISE OF ANY POWER
9 HEREINAFTER CONFERRED, OR WHERE NO SPECIFIC FUND IS DESIGNATED
10 FROM WHICH SUCH EXPENDITURES SHALL BE MADE, APPROPRIATIONS FOR
11 SUCH EXPENDITURES SHALL BE MADE ONLY FROM THE GENERAL TOWNSHIP
12 FUND. IN ADDITION TO THE DUTIES IMPOSED UPON THEM BY SECTION 516
13 HEREOF, THEY SHALL HAVE POWER--
14 * * *
15 XLV.1. INDEPENDENT AUDIT.--FOR THE PURPOSE OF MEETING
16 FEDERAL OR STATE REQUIREMENTS, TO CONTRACT WITH OR EMPLOY AN
17 INDEPENDENT PUBLIC ACCOUNTANT FOR THE PURPOSE OF PREPARING OR
18 CONDUCTING A REPORT OR AUDIT OF THE FISCAL AFFAIRS OF THE
19 TOWNSHIP, INDEPENDENT OF THAT CONDUCTED BY THE ELECTED TOWNSHIP
20 AUDITORS.
21 * * *
22 Section 2. This act shall take effect in 60 days.
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