No. 591 Session of 1971

           FOOR, MARCH 29, 1971


                                     AN ACT

     1  Amending the act of May 1, 1933 (P.L.103), entitled "An act
     2     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, act of May 1, 1933 (P.L.103), known
     8  as "The Second Class Township Code," reenacted and amended July
     9  10, 1947 (P.L.1481) and amended April 23, 1963 (P.L.25), is
    10  amended to read:
    11     Section 545.  Meetings; Duties; Quorum; Surcharges;
    12  Compensation.-- The auditors of townships shall meet annually,
    13  at the place of meeting of the supervisors, on the day following
    14  the day which is fixed by this act for organization of the
    15  township supervisors; and shall organize by the election of a
    16  chairman and secretary, and shall audit, settle, and adjust the
    17  accounts of the supervisors, superintendents, roadmasters,
    18  treasurer, and tax collector of the township, and fix the
    19  compensations for the current year authorized in section 515

     1  hereof. Two auditors shall constitute a quorum. The auditors
     2  shall also make an audit of the dockets, transcripts, and other
     3  official records of the justices of the peace to determine the
     4  amounts of fines and costs paid over or due the township, and
     5  the dockets and records of the justices of the peace shall be
     6  open to inspection by the auditors for such purpose.
     7     Upon the death or resignation of any of the above officers
     8  the auditor, upon call of the chairman, shall meet and audit the
     9  accounts of the former incumbent, and at that time fix the
    10  compensation of his successor if authorized by this act to fix
    11  the compensation for such office.
    12     Any elected or appointed officer, whose act, error or
    13  omission has contributed to the financial loss of any township,
    14  shall be surcharged by the auditors with the amount of such
    15  loss, and the surcharge of any such officer shall take into
    16  consideration as its basis, the results of such act, error or
    17  omission and the results had the procedure been strictly
    18  according to law. The provisions hereof limiting the amount of
    19  any surcharge shall not apply to cases involving fraud or
    20  collusion on the part of such officers, nor to any penalty
    21  ensuing to the benefit of or payable to the Commonwealth.
    22     Each auditor shall receive [ten] twenty dollars per diem for
    23  each day necessarily employed in the duties of his office, to be
    24  paid out of the funds of the township. In no event shall any
    25  auditor in a township having a population of ten thousand
    26  (10,000) or less be entitled to receive more than [two] four
    27  hundred dollars [($200)] ($400) for any calendar year. In no
    28  event shall any auditor in a township having a population in
    29  excess of ten thousand (10,000) be entitled to receive more than
    30  [four] eight hundred dollars [($400)] ($800) for any calendar
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     1  year. A day shall consist of not less than five hours in the
     2  aggregate.
     3     Section 2.  The first paragraph of section 547 of the act
     4  amended February 2, 1966 (P.L.1887), is amended to read:
     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 [ten] twenty dollars [($10)] ($20) per day
    17  to audit the accounts of any public official who handles public
    18  funds when a vacancy occurs in the office of such public
    19  official.
    20     * * *

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