HB 2721

                                                 PRINTER'S NO.   3803
                THE GENERAL ASSEMBLY OF PENNSYLVANIA
                    HOUSE BILL
                    No. 2721
                                           Session of
                                             2026
INTRODUCED BY B. MILLER, FREEMAN, SAPPEY, SMITH-WADE-EL AND
   JAMES, JULY 30, 2026
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JULY 31, 2026
                                AN ACT
1 Amending Title 8 (Boroughs and Incorporated Towns) of the
2    Pennsylvania Consolidated Statutes, in vacancies in office,
3    further providing for temporary auditor; and, in taxation and
4    finance, further providing for adoption of budget.
5    The General Assembly of the Commonwealth of Pennsylvania
6 hereby enacts as follows:
7    Section 1.    Sections 905 and 1310 of Title 8 of the
8 Pennsylvania Consolidated Statutes are amended to read:
9 § 905.   Temporary auditor.
10    (a)   Vacancies.--If for any reason two or three vacancies
11 exist in the office of borough auditors, the council may
12 temporarily appoint and reasonably compensate [a qualified
13 individual] one or two individuals, as applicable, who need not
14 be an elector of the borough, who shall have all the powers and
15 duties of the [two or three auditors whose offices are vacated.]
16 board of auditors. The following shall apply:
17(1)   If, at the time of appointment, three vacancies
18    exist, one individual shall be appointed temporary auditor
19    and shall act as the board of auditors.
1(2)   In the event of two vacancies at the time of
2    appointment, two individuals shall be appointed. The
3    remaining auditor and the temporary auditors shall act as the
4    board of auditors.
5    (b)    Length of temporary appointment.--A temporary auditor
6 shall hold the office at the discretion of council in accordance
7 with the following:
8(1)   In no event shall the term of temporary auditor
9    extend beyond the first Monday in January after the first
10    municipal election occurring more than 60 days after the date
11    the initial appointment of a temporary auditor occurs, at
12    which election a sufficient number of eligible individuals
13    shall be elected to the office of elected auditor for the
14    remainder of the term.
15(2)   Nothing in this section shall preclude the
16    appointment of an independent auditor in accordance with
17    section 1005(7) (relating to powers of council).
18    (c)    Qualifications.--Council shall have sole discretion to
19 determine the qualifications of a temporary auditor.
20 § 1310.    Adoption of budget.
21    (a)    Adoption by council.--Upon completion of the budget
22 containing the estimated receipts and expenditures, the council
23 shall adopt the budget by motion of the council, which may not
24 be later than December 31.
25    (b)    Budget restriction.--The total appropriation shall not
26 exceed all estimated revenues as available for the fiscal year.
27    Section 2.     This act shall take effect in 60 days.
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