PRINTER'S NO. 2582
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2019
Session of
2024
INTRODUCED BY GREINER, FEE, MENTZER, ZIMMERMAN, T. JONES AND
MAKO, FEBRUARY 7, 2024
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 7, 2024
AN ACT
Amending the act of May 1, 1933 (P.L.103, No.69), entitled "An
act concerning townships of the second class; and amending,
revising, consolidating and changing the law relating
thereto," in auditors and accountants, further providing for
appointment of accountant and providing for appointment of
independent auditor and abolishment of office of elected
auditor.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 917(b)(2) of the act of May 1, 1933
(P.L.103, No.69), known as The Second Class Township Code, is
amended to read:
Section 917. Appointment of Accountant.--* * *
(b) * * *
(2) (i) At least thirty days prior to the organizational
meeting or thirty days prior to any vote to appoint a certified
or competent public accountant or a firm of certified or
competent public accountants to replace the elected auditors,
the board of supervisors shall advertise in a newspaper of
general circulation the intent to appoint a certified or
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
competent public accountant or a firm of certified or competent
public accountants to replace the elected auditors.
(ii) Except after abolishing the office of auditor under
section 918, the board of supervisors at the organizational
meeting shall pass a resolution reaffirming the appointment
under this section.
* * *
Section 2. The act is amended by adding a section to read:
Section 918. Appointment of Independent Auditor; Abolishment
of Office of Elected Auditor.--(a) The board of supervisors may
provide, by ordinance passed by a two-thirds vote of the entire
board of supervisors, for the appointment of an independent
auditor who must be a certified public accountant registered in
this Commonwealth, a firm of certified public accountants
registered in this Commonwealth or a competent public accountant
or a competent firm of public accountants.
(b) When an ordinance has been adopted under subsection (a),
an independent auditor shall be appointed annually, by
resolution before the close of the fiscal year. The board of
supervisors shall enter into a contract for each appointment.
The independent auditor shall examine, audit and settle the
accounting records of the township for the fiscal year. The
independent auditor shall have the same powers and duties,
except for setting compensation of supervisors employed by the
township and be subject to the same penalties as the elected
auditors under this article. The compensation for independent
auditors shall be set by the board of supervisors. The
responsibility to publish the concise financial statement as
provided by section 904 shall be completed by the township
secretary upon receipt of the statement from the independent
20240HB2019PN2582 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
auditor within the required time frame.
(c) When an independent auditor is appointed under this
section, the office of elected auditor shall be abolished by
ordinance as provided under subsection (a) , but the elected
auditors then in office shall continue to hold office during the
term for which they were elected, and the elected auditors shall
not audit, settle or adjust the accounts audited by the
independent auditor but shall perform the other duties of
office. No adjustments to the compensation of supervisors
employed by the township may be made by the elected auditors.
(d) (1) If any township has provided by ordinance for the
audit of its accounts by an appointed independent auditor, the
township may at any time repeal the ordinance under subsection
(a) , and the contract under subsection (b) shall be canceled as
of the date set in the ordinance.
(2) The township may, at the next municipal election
following the repeal of the ordinance, elect three auditors, one
for a term of two years, one for a term of four years and one
for a term of six years, on the first Monday in January
following the election. The elected auditors shall succeed the
appointed auditor and shall have and possess all the powers and
perform all the duties provided in this part for elected
auditors.
(3) If, at any time after the effective date of an ordinance
abolishing the office of appointed auditor, there shall be a
vacancy in the office of elected auditor, the board of
supervisors shall fill the vacancy in the manner prescribed in
section 407.
(e) (1) The duties of the elected auditor under section 606
relating to setting compensation for supervisors that hold other
20240HB2019PN2582 - 3 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
employe positions shall be performed by the supervisors.
(2) The board of supervisors shall establish a series of
salary schedules that apply to any supervisor that may hold an
employe position with the township.
(3) The salary schedules shall be established through an
ordinance that cannot take effect until after the next municipal
election and may not be adjusted for six years. The ordinance
may be passed by the board of supervisors prior to the effective
date of the abolishment of the board of auditors.
(4) All other compensation, including, but not limited to,
pensions, may be changed by ordinance by the board of
supervisors as needed. Any changes made shall not take effect
until the beginning of the supervisors' next term of office.
Section 3. This act shall take effect in 60 days.
20240HB2019PN2582 - 4 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14