PRINTER'S NO. 720
No. 635 Session of 2007
INTRODUCED BY SURRA, M. KELLER, BAKER, BELFANTI, BIANCUCCI,
BOYD, CALTAGIRONE, CAPPELLI, CAUSER, COHEN, DALEY, DENLINGER,
FABRIZIO, GIBBONS, GRELL, GRUCELA, HARRIS, HENNESSEY, HESS,
HUTCHINSON, MILLARD, PHILLIPS, RAPP, ROSS, SCAVELLO,
SIPTROTH, STABACK, R. STEVENSON, SWANGER, WALKO, YOUNGBLOOD,
GEIST, ROAE, PRESTON, PALLONE AND PEIFER, MARCH 7, 2007
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 7, 2007
AN ACT
1 Amending the act of August 9, 1955 (P.L.323, No.130), entitled,
2 as amended, "An act relating to counties of the first, third,
3 fourth, fifth, sixth, seventh and eighth classes; amending,
4 revising, consolidating and changing the laws relating
5 thereto; relating to imposition of excise taxes by counties,
6 including authorizing imposition of an excise tax on the
7 rental of motor vehicles by counties of the first class; and
8 providing for regional renaissance initiatives," further
9 providing for meetings of auditors and for audit of accounts
10 by auditors and financial report to Department of Community
11 and Economic Development.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 703 of the act of August 9, 1955
15 (P.L.323, No.130), known as The County Code, is amended to read:
16 Section 703. Meetings; Quorum.--The auditors shall assemble
17 at the county seat on the first Monday of January in each year,
18 and begin their audit of the fiscal affairs of the county for
19 the fiscal year immediately preceding, and thereafter, at such
20 times as they may find necessary for the completion of their
1 audit before the first day of the following [April] July. They
2 may, upon petition to the court of common pleas, have such
3 additional time for the completion of their report as the court
4 shall allow. Any two auditors when duly convened shall be a
5 quorum for the purpose of transacting any business.
6 Section 2. Section 1721 of the act, amended October 5, 1967
7 (P.L.342, No.147), April 18, 1978 (P.L.36, No.18) and May 6,
8 1981 (P.L.49, No.16), is amended to read:
9 Section 1721. Audit of Accounts by Auditors; Report to
10 Common Pleas; Publications; Financial Report to Department of
11 Community [Affairs] and Economic Development.--(a) The auditors
12 shall audit, settle and adjust the accounts of all county
13 officers of the county, and make an annual report thereof, on or
14 before the first day of the following [May] July, to the court
15 of common pleas, unless upon due cause shown the court shall
16 grant an extension of time therefor. Said report shall be in
17 detail, showing distinctly and separately all receipts and
18 expenditures of the several offices, and all debts and accounts
19 due, and the amount raised from each source of revenue, and the
20 expenditures in detail and classified by reference to the object
21 thereof, together with a full statement of the financial
22 conditions of the county, and a statement of the balance due
23 from or to such county officers.
24 (b) The auditor's report shall be prepared and within ten
25 days after being filed in the court of common pleas, a concise
26 summary thereof shall be published, once, in at least two
27 newspapers published in said county; or if not more than one
28 newspaper is published in the county, then in such newspaper; or
29 if there be no newspaper published in the county, then in one
30 newspaper of general circulation in said county. The expense of
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1 the publication of said summary shall be paid by the county.
2 Within the summary of the auditor's or controller's report,
3 there shall be a notice to the public that the entire text of
4 the report shall be available for public inspection during
5 regular business hours in the office of the auditor or
6 controller.
7 (c) The county auditors shall also make an annual report of
8 the financial condition of the county to the Department of
9 Community [Affairs] and Economic Development, which report shall
10 be signed by a majority of the auditors, and duly verified by
11 the oath or affirmation of one of the auditors. The report shall
12 be presented on a form furnished by the Secretary of Community
13 [Affairs] and Economic Development, and shall be filed on or
14 before the first day of the following [May] July.
15 (d) Any auditors refusing or wilfully neglecting to file the
16 report required by this section shall, upon conviction thereof,
17 in a summary proceeding brought at the instance of the
18 Department of Community [Affairs] and Economic Development, be
19 sentenced to pay a fine of five dollars ($5) for each day's
20 delay beyond said first day of [May] July, and costs. All fines
21 recovered shall be for the use of the Commonwealth.
22 Section 3. This act shall take effect immediately.
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