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                                                      PRINTER'S NO. 3254

THE GENERAL ASSEMBLY OF PENNSYLVANIA


HOUSE BILL

No. 2249 Session of 2008


        INTRODUCED BY SURRA, J. WHITE, FRANKEL, FREEMAN, GIBBONS,
           HALUSKA, HARPER, HESS, HORNAMAN, KOTIK, KULA, MELIO, MOYER,
           PASHINSKI, SIPTROTH, STABACK, SWANGER, CALTAGIRONE AND
           YOUNGBLOOD, FEBRUARY 14, 2008

        REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 14, 2008

                                     AN ACT

     1  Amending the act of May 1, 1933 (P.L.103, No.69), entitled, as
     2     reenacted and amended, "An act concerning townships of the
     3     second class; and amending, revising, consolidating and
     4     changing the law relating thereto," further providing for
     5     auditor duties.

     6     The General Assembly of the Commonwealth of Pennsylvania
     7  hereby enacts as follows:
     8     Section 1.  Section 904 of the act of May 1, 1933 (P.L.103,
     9  No.69), known as The Second Class Township Code, reenacted and
    10  amended November 9, 1995 (P.L.350, No.60), is amended by adding
    11  a subsection to read:
    12     Section 904.  Completion, Filing and Publication of Annual
    13  Township Report and Financial Statement.--* * *
    14     (b.1)  If the township supervisors have appointed an
    15  accountant or firm in accordance with section 917, prior to the
    16  filing of the report in accordance with subsection (b), the
    17  appointed accountant or firm shall submit a copy of the report
    18  to the elected auditors for review. The elected auditors may


     1  submit to the board of supervisors comments concerning the
     2  report of the accountant or firm.
     3     * * *
     4     Section 2.  Section 917(c) of the act is amended to read:
     5     Section 917.  Appointment of Accountant.--* * *
     6     (c)  When an accountant or firm is appointed under subsection
     7  (a) or (b), the board of auditors shall not audit, settle or
     8  adjust the accounts audited by the appointee but shall perform
     9  the other duties of the office, including, but not limited to, a
    10  review of the report of the appointed accountant or firm and
    11  other financial affairs of the township. The accountant or firm
    12  has the powers given to the board of auditors under this act,
    13  except the audit shall be made in accordance with generally
    14  accepted auditing standards, and further provide that the
    15  accountant or firm appointed under subsection (a) or (b) shall
    16  not have the power to determine compensations, and they are
    17  subject to the same penalties as the elected auditors under this
    18  act. The report of the accountant or firm is subject to appeals
    19  the same as reports of the board of auditors under this act.
    20     * * *
    21     Section 3.  This act shall take effect in 60 days.






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