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 19770H0494B0538 - 2 -
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. A26L58JKD/19770H0494B0538 - 3 -