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Pennsylvania General Assembly· SB 971Act No. 24 of 2026, July 12, 2026

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 financ, the official text

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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
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
completion, filing and publication of annual township report
and financial statement.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1.  Section 904(a), (b) and (e) of the act of May 1,
1933 (P.L.103, No.69), known as The Second Class Township Code,
are amended to read:
Section 904.  Completion, Filing and Publication of Annual
Township Report and Financial Statement.--(a)  The board of
auditors shall complete their audit, settlement and adjustment
before the [first day of April] last day of June of each year.
(b)  The board of auditors shall make a report of the affairs
of the township, executed copies of which report shall be filed
not later than [ninety days after the close of the fiscal year]
the last day of June of each year by the secretary of the board
of auditors with the township secretary, the clerk of the court
of the county or the prothonotary under local rules of court,
the Department of Community Affairs and the Department of
Transportation. Each copy of the report shall be signed by at
least a majority of the board of auditors and duly verified by
the oath of the secretary of the board of auditors. Any
secretary of the board of auditors who fails to file the
township report or to publish the required financial statement
commits a summary offense.
* * *
(e)  On or before the fifteenth day of [April] July of each
year, the secretary of the township shall publish, once in one
newspaper of general circulation in the township, concise
financial information prepared or approved by the auditors and
consistent with the audited financial statements, for total
assets, total liabilities and total net position at year end and
total revenue, expenses and changes in net position for the year
just ended and a reference to a place within the township where
copies of the financial statements and accompanying auditor's
report may be examined. If the full financial statements and
accompanying auditor's report are not published, copies shall be
supplied to the publishing newspaper when the request for
publication is submitted.
* * *
Section 2.  This act shall take effect in 60 days.
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