municipality or municipalities creating the authority on
forms prepared and distributed by the Department of Community
and Economic Development. The reports shall also be provided,
and may be provided electronically, to any other municipality
that has residents served by the authority.
(2) Every authority shall have its books, accounts and
records audited annually by a certified public accountant,
and a copy of his audit report shall be filed in the same
manner and within the same time period as the annual report.
(3) A concise financial statement shall be published
annually at least once in a newspaper of general circulation
in the municipality where the principal office of the
authority is located. If the publication is not made by the
authority, the municipality shall publish such statement at
the expense of the authority.
(4) If the authority fails to make such an audit, then
the controller, auditor or accountant designated by the
municipality is hereby authorized and empowered from time to
time to examine at the expense of the authority the accounts
and books of it, including its receipts, disbursements,
contracts, leases, sinking funds, investments and any other
matters relating to its finances, operation and affairs.
* * *
Section 2. This act shall take effect in 90 days. AS
FOLLOWS:
(1) THE AMENDMENT OF 53 PA.C.S. § 5612(B)(1) SHALL TAKE
EFFECT IN 180 DAYS.
(2) THE REMAINDER OF THIS ACT SHALL TAKE EFFECT IN 90
DAYS.
20190HB0264PN0361 - 3 -
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