Pennsylvania House Bill HB1850

Pennsylvania 2023-2024 Regular Session

• Introduced: 11/15/23
• Refer: 11/15/23
• Refer: 6/26/24
• Report Pass: 7/8/24
• Refer: 7/8/24
• Report Pass: 7/9/24
• Engrossed: 7/9/24
• Refer: 7/12/24
• Refer: 10/22/24
• Report Pass: 10/22/24
• Enrolled: 11/13/24
• Chaptered: 11/18/24
• Passed: 11/18/24

Caption

In auditors and accountants, further providing for appointment of accountant.

Impact

The bill significantly impacts the governance of second-class townships in Pennsylvania by streamlining the process for financial audits. By giving the board of supervisors the authority to appoint certified accountants subject to public notification, it elevates accountability in financial management. However, it also raises questions regarding the oversight and limitations on the maximum amount payable to the accountants, aiming to maintain fiscal discipline while ensuring competent financial review.

Summary

House Bill 1850 introduces amendments to the Second Class Township Code concerning the appointment of accountants for township audits. This bill allows the board of supervisors to contract certified public accountants or firms to audit township accounts and requires such appointments to be made at least thirty days before the fiscal year ends. Additionally, it outlines procedural steps for the organization and notification of public meetings related to these appointments, ensuring transparency and community involvement in financial oversight.

Sentiment

The sentiment surrounding HB 1850 appears to be positive among legislators advocating for improved financial oversight and accountability in local governments. Supporters argue that the bill simplifies the audit process and enhances the ability for townships to manage their fiscal affairs efficiently. On the other hand, there may be concerns from community members about the transparency of the auditing process and whether it sufficiently protects taxpayer interests.

Contention

A notable point of contention relates to the control exercised by the board of supervisors over financial auditors. Critics may argue that while the bill aims to ensure local oversight, it could inadvertently weaken the independent role of elected auditors, leading to potential conflicts of interest. The requirement for public advertising and notification prior to appointing an accountant provides a layer of accountability; however, it remains to be seen whether this will satisfy concerns about maintaining independence and integrity in township financial audits.