PRINTER'S NO. 1651
No. 1405 Session of 2001
INTRODUCED BY BARD, HERMAN, ROSS, LESCOVITZ AND TANGRETTI,
APRIL 24, 2001
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, APRIL 24, 2001
AN ACT
1 Amending the act of August 9, 1955 (P.L.323, No.130), entitled,
2 as amended, "An act relating to counties of the first, third,
3 fourth, fifth, sixth, seventh and eighth classes; amending,
4 revising, consolidating and changing the laws relating
5 thereto; relating to imposition of excise taxes by counties,
6 including authorizing imposition of an excise tax on the
7 rental of motor vehicles by counties of the first class; and
8 providing for regional renaissance initiatives," further
9 providing for reports and for preparation and filing of
10 proposed budget; and making editorial changes.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 1720 of the act of August 9, 1955
14 (P.L.323, No.130), known as The County Code, amended May 6, 1981
15 (P.L.49, No.16), is amended to read:
16 Section 1720. Controller's Settlement of Accounts; Report to
17 Common Pleas; Publications; Financial Report to Department of
18 Community [Affairs] and Economic Development.--The controller
19 shall, at the end of each fiscal year, complete the audit,
20 settlement and adjustment of the accounts of all county
21 officers. He shall, before the first day of April in every year,
1 make a report, verified by oath or affirmation, to the Court of
2 Common Pleas of said county, of all receipts and expenditures of
3 the county for the preceding year, in detail, and classified by
4 reference to the object thereof, together with a full statement
5 of the financial conditions of the county. A concise summary of
6 this report shall thereupon be published one time in such
7 newspapers published in said county as the controller may
8 direct, but the aggregate cost thereof shall not exceed fifteen
9 hundred dollars ($1500) in any one year in any county, to be
10 paid for out of the county treasury. Such report may also be
11 published in printed pamphlets at the cost of the county, the
12 number and cost of such pamphlets to be determined by the
13 controller and the county commissioners. The controller shall
14 also, before the first day of April, make an annual report to
15 the Department of Community [Affairs] and Economic Development
16 of the financial condition of the county, on forms furnished by
17 the Secretary of Community [Affairs] and Economic Development,
18 and subject to the penalties provided in section one thousand
19 seven hundred twenty-one of this act for auditors refusing or
20 neglecting to make similar reports. Within the summary of the
21 auditor's or controller's report, there shall be a notice to the
22 public that the entire text of the report shall be available for
23 public inspection during regular business hours in the office of
24 the auditor or controller.
25 Section 2. Sections 1781 and 1782.1 of the act, amended or
26 added December 14, 1967 (P.L.831, No.357), are amended to read:
27 Section 1781. Preparation of Proposed Annual Budget.--(a)
28 The commissioners, at least thirty days prior to adopting the
29 budget, shall begin the preparation of the proposed budget for
30 the succeeding fiscal year.
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1 (b) The controller shall transmit to the commissioners a
2 comparative statement of revenues for the current and the
3 immediately preceding fiscal year, and a comparative statement
4 of expenditures, including interest due and to fall due on all
5 lawful interest bearing debts of the county for the same years.
6 (c) The controller's statement shall also indicate the
7 amounts of all appropriation requests, submitted to the
8 controller or to the commissioners and supplied by them to the
9 controller, from the several county offices and agencies,
10 including estimates of expenditures contemplated by the
11 commissioners as forwarded by them to the controller.
12 (d) Said statements, shall be in such form and detail as the
13 commissioners direct [, shall be prepared upon a form or forms
14 furnished, as provided in this subdivision, by the Department of
15 Community Affairs of the Commonwealth]. With this information as
16 a guide, the commissioners shall, within a reasonable time,
17 begin the preparation of a proposed budget for the succeeding
18 fiscal year.
19 (e) In counties not having a controller, the commissioners
20 shall prepare the statements hereinbefore required.
21 Section 1782.1. Amending Budget; Notice.--During the month
22 of January next following any municipal election the
23 commissioners of any county may amend the budget and the levy
24 and tax rate to conform with its amended budget. A period of ten
25 days' public inspection at the office of the chief clerk of the
26 proposed amended budget, after notice by the chief clerk to that
27 effect is published once in a newspaper as provided in section
28 110 of this act, shall intervene between the proposed amended
29 budget and the adoption thereof. Any amended budget must be
30 adopted by county commissioners on or before the fifteenth day
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1 of February.
2 No such proposed amended budget shall be revised upward in
3 excess of ten per centum in the aggregate thereof or as to an
4 individual item in excess of twenty-five per centum of the
5 amount of such individual item in the proposed amended budget.
6 [Within fifteen days after the adoption of an amended budget
7 the chief clerk shall file a copy thereof in the office of the
8 Department of Community Affairs.]
9 Section 3. Section 1782.3 of the act, added August 18, 1977
10 (P.L.198, No.58), is amended to read:
11 Section 1782.3. Amending Budget, Levy and Tax Rate; Revising
12 Tax Duplicates; Filing.--[(a)] At any time prior to the time
13 tax duplicates are sent by the county in any year, the
14 commissioners of any county may amend the budget and the levy
15 and tax rate and revise the tax duplicate to conform with its
16 amended budget when such county shall receive unanticipated
17 revenues which may be expended during such county's fiscal year
18 where such unanticipated revenues may enable the commissioners
19 of such county to reduce the levy and tax rate to conform with
20 its amended budget.
21 [(b) Within fifteen days after any amendment to the budget
22 and levy and tax rate, the commissioners shall file a copy
23 thereof in the office of the Department of Community Affairs.]
24 Section 4. Section 1783 of the act, amended October 5, 1967
25 (P.L.342, No.147), is amended to read:
26 Section 1783. Annual Budget Appropriations and Tax Rate[;
27 Filing Budget].--The budget shall reflect as nearly as possible
28 the estimated revenues and expenditures for the year for which
29 it is prepared. [It shall be prepared on forms provided in
30 accordance with this subdivision by the Department of Community
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1 Affairs.] The commissioners shall, upon adopting the budget,
2 adopt the appropriation measures required to put it into effect,
3 and shall fix such rate of taxation upon the valuation of the
4 property taxable for county purposes as will, together with all
5 other estimated revenues of the county, raise a sufficient sum
6 to meet the said expenditures. [Within fifteen days after the
7 adoption of the budget, the commissioners shall file a copy
8 thereof in the office of the Department of Community Affairs.]
9 Section 5. This act shall take effect in 60 days.
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