SB 971

                                                PRINTER'S NO.     1112
                THE GENERAL ASSEMBLY OF PENNSYLVANIA
                   SENATE BILL
                   No. 971
                                          Session of
                                            2025
INTRODUCED BY KEARNEY, HUTCHINSON, DUSH, KEEFER, KIM, FONTANA,
   STEFANO, COSTA AND J. WARD, AUGUST 15, 2025
REFERRED TO LOCAL GOVERNMENT, AUGUST 15, 2025
                               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," in auditors and accountants, further providing for
5    completion, filing and publication of annual township report
6    and financial statement.
7    The General Assembly of the Commonwealth of Pennsylvania
8 hereby enacts as follows:
9    Section 1.    Section 904(a), (b) and (e) of the act of May 1,
10 1933 (P.L.103, No.69), known as The Second Class Township Code,
11 are amended to read:
12    Section 904.    Completion, Filing and Publication of Annual
13 Township Report and Financial Statement.--(a)    The board of
14 auditors shall complete their audit, settlement and adjustment
15 before the [first day of April] last day of June of each year.
16    (b)   The board of auditors shall make a report of the affairs
17 of the township, executed copies of which report shall be filed
18 not later than [ninety days after the close of the fiscal year]
19 the last day of June of each year by the secretary of the board
20 of auditors with the township secretary, the clerk of the court
1 of the county or the prothonotary under local rules of court,
2 the Department of Community Affairs and the Department of
3 Transportation. Each copy of the report shall be signed by at
4 least a majority of the board of auditors and duly verified by
5 the oath of the secretary of the board of auditors. Any
6 secretary of the board of auditors who fails to file the
7 township report or to publish the required financial statement
8 commits a summary offense.
9    * * *
10    (e)   On or before the fifteenth day of [April] July of each
11 year, the secretary of the township shall publish, once in one
12 newspaper of general circulation in the township, concise
13 financial information prepared or approved by the auditors and
14 consistent with the audited financial statements, for total
15 assets, total liabilities and total net position at year end and
16 total revenue, expenses and changes in net position for the year
17 just ended and a reference to a place within the township where
18 copies of the financial statements and accompanying auditor's
19 report may be examined. If the full financial statements and
20 accompanying auditor's report are not published, copies shall be
21 supplied to the publishing newspaper when the request for
22 publication is submitted.
23    * * *
24    Section 2.   This act shall take effect in 60 days.
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