HB 1720 — An Act amending the act of May 1, 1933 (P.L.103, No.69), known as The Second Class Township Code, in auditors and accountants, further providing for completion, filing and publication of annual township report and financial statement.

PRINTER'S NO.     2120

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 1720
                                               Session of
                                                 2025

     INTRODUCED BY FREEMAN, SAPPEY, SMITH-WADE-EL, JAMES AND
        B. MILLER, JULY 11, 2025

     REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JULY 14, 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.




20250HB1720PN2120                  - 2 -