PRINTER'S NO. 1967
No. 1606 Session of 1997
INTRODUCED BY WAUGH, RUBLEY, HERSHEY, ARMSTRONG, BUNT,
McNAUGHTON, WALKO, SEMMEL, PLATTS, SAYLOR, ROSS, STERN,
VAN HORNE, E. Z. TAYLOR, HENNESSEY, BENNINGHOFF, BARRAR AND
TRELLO, JUNE 9, 1997
REFERRED TO COMMITTEE ON URBAN AFFAIRS, JUNE 9, 1997
AN ACT
1 Amending the act of June 23, 1931 (P.L.932, No.317), entitled
2 "An act relating to cities of the third class; and amending,
3 revising, and consolidating the law relating thereto,"
4 further providing for the publication of certain reports.
5 The General Assembly of the Commonwealth of Pennsylvania
6 hereby enacts as follows:
7 Section 1. Section 1812 of the act of June 23, 1931
8 (P.L.932, No.317), known as The Third Class City Code, reenacted
9 and amended June 28, 1951 (P.L.662, No.164) and amended December
10 18, 1996 (P.L.1063, No.157), is amended to read:
11 Section 1812. Annual Reports; Publication; Filing Report
12 with Department of Community Affairs; Penalty.--(a) The
13 director of accounts and finance shall make a report, verified
14 by oath or affirmation, to the council at a stated meeting in
15 March in each year of the public accounts of the city and of the
16 trusts in its care for the preceding fiscal year, exhibiting all
17 of the expenditures thereof, respectively, and the sources from
18 which the revenue and funds are derived and in what measures the
1 same have been disbursed. Each account shall be accompanied by a
2 statement in detail of the several appropriations made by
3 council, the amount drawn and encumbered on each appropriation,
4 and the unencumbered balance outstanding to the debit or credit
5 of such appropriation at the close of the fiscal year.
6 (b) [Such] A notice regarding such report[, accompanied by a
7 concise financial statement setting forth the balance in the
8 treasury at the beginning of the fiscal year, all revenues
9 received during the fiscal year, by major classifications, all
10 expenditures made during the fiscal year, by major functions,
11 and the current resources and liabilities of the city at the end
12 of the fiscal year, the gross liability and the net debt of the
13 city, the amount of the assessed valuation of the taxable
14 property in the city, the assets of the city and the character
15 and value thereof, the date of the last maturity of the
16 respective forms of funded debt, and the assets in each sinking
17 fund,] shall be published once in not more than two newspapers
18 printed or circulated in such city, as required by section one
19 hundred and nine of this act. Before such [report or statement]
20 notice is made or published, the same shall be approved by the
21 controller, who may approve it subject to such exceptions as he
22 may have thereto: Provided, Council may cause such statement to
23 be printed in pamphlet form in addition to the publications made
24 as aforesaid.
25 (c) The director of accounts and finance shall also,
26 annually, make report of the financial condition of the city in
27 the form above provided to the Department of Community Affairs,
28 within sixty days after the close of the fiscal year, signed and
29 duly verified by the oath of the director and approved by the
30 city controller, as above provided. Any director of accounts and
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1 finance refusing or wilfully neglecting to file such report
2 shall, upon conviction thereof, in a summary proceeding brought
3 at the instance of the Department of Community Affairs, be
4 sentenced to pay a fine of five dollars for each day's delay
5 beyond said sixty days, and costs. All fines recovered shall be
6 for the use of the Commonwealth.
7 (d) The report to the Department of Community Affairs shall
8 be presented in a form as provided for in section one thousand
9 eight hundred and thirteen of this act.
10 (e) The notice required by this section shall state that the
11 entire text of the report under subsection (a) shall be
12 available for public inspection during regular business hours in
13 the office of the director of accounts and finance.
14 Section 2. This act shall take effect in 60 days.
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