Pennsylvania borough councils could appoint temporary auditors when two or three seats are empty and would have to keep budgeted spending within estimated available revenue.
Borough councils could appoint temporary auditors: one person when all three seats are empty, or two people when one elected auditor remains.
Temporary auditors would serve at council’s discretion. Their service would end by the first Monday in January following the first municipal election more than 60 days after their initial appointment.
Borough councils would approve their budgets by December 31. The total amount authorized for spending could not exceed estimated revenue available for that fiscal year.
Borough councils could appoint and reasonably pay temporary auditors to carry out the board’s powers and duties. These appointments would cover boroughs with two or three empty auditor seats. Appointees would not have to be eligible voters in the borough. With three seats empty, council would appoint one person to act as the whole board. With two seats empty, council would appoint two people to serve alongside the remaining auditor. Council would have sole authority to decide temporary auditors’ qualifications. The bill would take effect 60 days after enactment.
Temporary auditors would serve at council’s discretion, with their service limited by an election deadline. This limit would apply to temporary borough auditors appointed when two or three seats are empty. At that election, enough eligible people would be elected as auditors to finish the remaining terms. These provisions would still allow appointment of an independent auditor under section 1005(7). The election deadline would run from the initial temporary appointment. The bill would take effect 60 days after enactment.
Borough councils would adopt a budget by motion, meaning a formal council vote. These budget rules would apply to borough councils. The completed budget would include estimated money coming in and planned spending. The total amount authorized for spending could not exceed estimated revenue available for the fiscal year. The bill would take effect 60 days after enactment.
No hearings or votes scheduled.