Pennsylvania Act 2024-10 — SECOND CLASS TOWNSHIP CODE - AUDITOR'S COMPENSATION

Act text

Session of 2024

No. 2024-10

SB 740

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 auditor's compensation.

The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows:

Section 1. Section 902(a) of the act of May 1, 1933 (P.L.103, No.69), known as The Second Class Township Code, is amended and the section is amended by adding subsections to read:

Section 902. Auditor's Compensation.--(a) Each auditor shall receive ten dollars ($10) for each hour necessarily employed in the duties of the office upon presentation to the board of supervisors of an itemized listing of the dates, times, places and hours worked to perform the audit. No auditor in a township having a population of ten thousand or less is entitled to receive more than [one thousand dollars ($1,000)] one thousand eight hundred dollars ($1,800) for completing the annual audit, settlement and adjustment. No auditor in a township having a population in excess of ten thousand is entitled to receive more than [two thousand dollars ($2,000)] three thousand five hundred dollars ($3,500) for completing the annual audit, settlement and adjustment.

(a.1) The board of supervisors may, by adoption of a resolution, increase the rate of compensation for each auditor under subsection (a) to an amount not greater than eighteen dollars ($18) for each hour necessarily employed in the duties of the office upon presentation to the board of supervisors of an itemized listing of the dates, times, places and hours worked to perform the audit.

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(b.1) The board of supervisors may, by adoption of a resolution, increase the rate of compensation for each auditor under subsection (b) to an amount not greater than eighteen dollars ($18) per hour for not more than fifty hours to audit the accounts of any public official who handles public funds when a vacancy occurs in the office of the public official.

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Section 2. This act shall take effect immediately.

APPROVED--The 15th day of April, A.D. 2024.

JOSH SHAPIRO