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CORRECTIVE REPRINT
PRIOR PRINTER'S NO. 1940
PRINTER'S NO. 2161
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1515
Session of
2017
INTRODUCED BY WHEELAND, DUSH, W. KELLER AND GILLEN, JUNE 7, 2017
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JUNE 7, 2017
AN ACT
Amending the act of May 1, 1933 (P.L.103, No.69), entitled, as
reenacted and amended, "An act concerning townships of the
second class; and amending, revising, consolidating and
changing the law relating thereto," in auditors and
accountants, further providing for auditor's compensation.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 902 of the act of May 1, 1933 (P.L.103,
No.69), known as The Second Class Township Code, is amended to
read:
Section 902. Auditor's Compensation.--(a) Each auditor
shall receive [ten dollars ($10)] a base amount of fifteen
dollars ($15), subject to adjustment under subsection (d), for
each hour necessarily employed in the duties of the office upon
presentation to the board of supervisors of an itemized listing
of the dates, times, places and hours worked to perform the
audit. No auditor in a township having a population of ten
thousand or less is entitled to receive a base amount of more
than [one thousand dollars ($1,000)] one thousand five hundred
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dollars ($1,500), subject to adjustment under subsection (d),
for completing the annual audit, settlement and adjustment. No
auditor in a township having a population in excess of ten
thousand is entitled to receive a base amount of more than [two
thousand dollars ($2,000)] three thousand dollars ($3,000),
subject to adjustment under subsection (d), for completing the
annual audit, settlement and adjustment.
(b) In addition to the time actually used by the board of
auditors to complete the audit, settlement and adjustment, each
auditor may be compensated by a base amount at the rate of [ten
dollars ($10)] fifteen dollars ($15), subject to adjustment
under subsection (d), each hour for not more than fifty hours to
audit the accounts of any public official who handles public
funds when a vacancy occurs in the office of the public
official.
(c) Each auditor shall be reimbursed for travel costs
incurred in the performance of the auditing duties at the rate
established by the board of supervisors under the act of July
20, 1979 (P.L.156, No.51), referred to as the Uniform Mileage
Fee Law, and for other expenses, including postage, notary fees
or publication costs, incurred during the audit.
(d) Adjustments to the base amounts specified under
subsections (a) and (b) shall be made as follows:
(1) The board of supervisors shall consult the Consumer
Price Index for all Urban Consumers (CPI-U) for the
Pennsylvania, New Jersey, Delaware and Maryland area as
published by the United States Department of Labor, Bureau of
Labor Statistics, for the twelve-month period ending December
31, 2017, and for each successive twelve-month period
thereafter.
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(2) If the board of supervisors determines that there is no
positive percentage change, there shall be no adjustment to the
base amounts for the following calendar year.
(3) If the board of supervisors determines that there has
been an increase in the CPI-U, then the board of supervisors
shall adjust the auditor's compensation to the nearest dollar
amount and pass a resolution detailing auditor's compensation
for the following calendar year.
(4) The determinations and adjustments required under this
subsection shall be made in the period between October 1 and
November 15 of the year following the effective date of this
subsection and annually between October 1 and November 15 of
each year thereafter.
(5) Any adjustments determined by the board of supervisors
shall take effect on January 1 of the following calendar year.
Section 2. This act shall take effect in 60 days.
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