Pennsylvania HB 1787: An Act amending Titles 8 (Boroughs and Incorporated Towns) and 11 (Cities) of the Pennsylvania Consolidated Statutes, in powers and duties of elected officials, further providing for completion, filing and publication of auditor's report and financial statement; and, in accounts and finances, further providing for annual reports, publication, filing report with Department of Community and Economic Development and penalty.

Bill Text

PRINTER'S NO. 2198
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1787
Session of
2025
INTRODUCED BY SAPPEY, FREEMAN, SMITH-WADE-EL, JAMES AND
B. MILLER, AUGUST 5, 2025
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, AUGUST 10, 2025
AN ACT
Amending Titles 8 (Boroughs and Incorporated Towns) and 11
(Cities) of the Pennsylvania Consolidated Statutes, in powers
and duties of elected officials, further providing for
completion, filing and publication of auditor's report and
financial statement; and, in accounts and finances, further
providing for annual reports, publication, filing report with
Department of Community and Economic Development and penalty.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1059.1(a) and (b.1) of Title 8 of the
Pennsylvania Consolidated Statutes are amended to read:
§ 1059.1. Completion, filing and publication of auditor's
report and financial statement.
(a) Report.--The auditors shall complete the annual audit,
adjustment and settlement [as soon as possible after the end of
the fiscal year] prior to June 30. The auditors shall, within
ten days after completing the annual audit, publish once, in at
least one newspaper of general circulation, concise financial
information prepared or approved by the auditors and consistent
with the audited financial statements for total assets, total
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liabilities and total net position at the end of the fiscal year
and total revenue, total expenses and changes in total net
position for that fiscal year and a reference to a place within
the borough where copies of the financial statements and
accompanying audit report may be examined. If the full financial
statements and accompanying audit report are not published,
copies shall be supplied to the publishing newspaper when the
request for publication is submitted.
* * *
(b.1) Filing of report and penalties.--The report shall be
prepared no later than [90 days after the close of the fiscal
year] the last day of June of each year. It shall be the duty of
the secretary of the auditors to file a copy of the report with
the secretary of the borough, with the clerk of the court of
common pleas of the county or the prothonotary under local rules
of court, with the Department of Transportation and with the
Department of Community and Economic Development [no later than
90 days after the close of the fiscal year] the last day of June
of each year. Any secretary of the auditors refusing or
willfully neglecting to file the report commits a summary
offense. If the failure to file the report within the period
specified is due to the failure of any or all of the auditors to
prepare the statement upon which the report is to be based, the
auditor commits a summary offense.
* * *
Section 2. Section 11812(a), (b)(2) and (c) of Title 11 are
amended to read:
§ 11812. Annual reports, publication, filing report with
Department of Community and Economic Development and
penalty.
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(a) Annual report.--The chief fiscal officer shall make a
report, verified by oath or affirmation to council at a stated
meeting in [April] June of each year, of the public accounts of
the city and of the trusts in its care for the preceding fiscal
year, exhibiting all of the expenditures of the accounts,
respectively, and the sources from which the revenue and funds
are derived and in what measures the revenue and funds have been
disbursed. Each account shall be accompanied by a statement
detailing all of the following:
(1) The appropriations made by council.
(2) The amount drawn and encumbered on each
appropriation.
(3) The unencumbered balance outstanding to the debit or
credit of the appropriation at the close of the fiscal year.
(b) Publication.--
* * *
(2) The concise financial information approved by the
independent auditor and consistent with the audited financial
statements for total assets, total liabilities and total net
position at the end of the fiscal year and total revenue,
total expenses and changes in total net position for that
fiscal year and a reference to a place within the city where
copies of the financial statements and accompanying auditor's
report may be examined shall be published in a newspaper of
general circulation as required by section 10109 (relating to
publication of notices) at least 10 days prior to the [April]
meeting scheduled pursuant to subsection (a). 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.
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* * *
(c) Filing.--The chief fiscal officer shall annually report
the financial condition of the city to the Department of
Community and Economic Development [within 90 d