PRINTER'S NO. 538
No. 494 Session of 1977
INTRODUCED BY WILSON, BURNS AND J. L. WRIGHT, MARCH 7, 1977
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 7, 1977
AN ACT
1 Amending the act of May 1, 1933 (P.L.103, No.69), entitled "An
2 act concerning townships of the second class; and amending,
3 revising, consolidating, and changing the law relating
4 thereto," transferring certain powers from supervisors to
5 auditors.
6 The General Assembly of the Commonwealth of Pennsylvania
7 hereby enacts as follows:
8 Section 1. Section 547, act of May 1, 1933 (P.L.103, No.69),
9 known as "The Second Class Township Code," reenacted and amended
10 July 10, 1947 (P.L.1481, No.567), is amended by adding a
11 paragraph to read:
12 Section 547. Completion, Filing and Publication of Annual
13 Township Report and Financial Statement.--* * *
14 The auditors shall employ a certified public accountant
15 registered in Pennsylvania, a firm of certified public
16 accountants so registered or a competent public accountant or a
17 competent firm of public accountants to be appointed by the
18 court of common pleas at least thirty days prior to the close of
19 the fiscal year to assist in auditing the accounts of the
20 township and the township officers, if a petition has been
1 presented to the supervisors by at least twenty-five taxpayers
2 of the township asking for such appointment. The amount paid to
3 the accountant or firm in any year shall not exceed the maximum
4 allowed by law to be paid to the township auditors in such year,
5 unless the payment of an additional amount is approved by the
6 court. When an accountant or firm is appointed as herein
7 provided, such accountant or firm shall advise the township
8 auditors in carrying out their responsibilities under this act.
9 Section 2. Clause XLV of section 702 of the act, amended
10 June 9, 1972 (P.L.382, No.109), is amended to read:
11 Section 702. Supervisors to Exercise Powers.--The corporate
12 powers of townships of the second class shall be exercised by
13 the township supervisors. Where no specific authority is given
14 for the expenditures incident to the exercise of any power
15 hereinafter conferred, or where no specific fund is designated
16 from which such expenditures shall be made, appropriations for
17 such expenditures shall be made only from the general township
18 fund. In addition to the duties imposed upon them by section 516
19 hereof, they shall have power --
20 * * *
21 [XLV. Appointment of Accountant.--To employ a certified
22 public accountant registered in Pennsylvania, a firm of
23 certified public accountants so registered or a competent public
24 accountant or a competent firm of public accountants to be
25 appointed by the court of common pleas at least thirty days
26 prior to the close of the fiscal year to audit the accounts of
27 the township and the township officers, if a petition has been
28 presented to the supervisors by at least twenty-five taxpayers
29 of the township asking for such appointment. The amount paid to
30 the accountant or firm in any year shall not exceed the maximum
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1 allowed by law to be paid to the township auditors in such year,
2 unless the payment of an additional amount is approved by the
3 court. When an accountant or firm is appointed as herein
4 provided, the township auditors shall not audit, settle or
5 adjust the accounts audited by such appointee but shall perform
6 the other duties of their office.
7 When an accountant or firm is employed under the provisions
8 of this clause, the accountant or firm shall have the powers
9 given to the auditors under sections 545, 546 and 551 of this
10 act, except the power to fix compensations authorized in section
11 515, and referred to in section 545 of this act. They shall
12 perform the duties of the auditors as provided in section 547.
13 They shall be subject to the same penalties to which the
14 auditors are subject under section 549.
15 The report of the accountant or firm is subject to appeals
16 the same as reports of auditors under sections 553, 554, 555,
17 556, 557, 558, 559, 560, 561, 562 and 563 of this act.]
18 * * *
19 Section 3. This act shall take effect in 60 days.
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