16 Pa.C.S. Ch. 149

16 Pa.C.S. Ch. 149
in effect

16 Pa.C.S. § 14901 Functions of county commissioners.

The county commissioners shall be the responsible managers and administrators of the fiscal affairs of their respective county in accordance with this part and other applicable law.

16 Pa.C.S. § 14901.1 Billing and collection of third, fourth, fifth, sixth, seventh and eighth class county taxes.

(a) County institution district taxes.--The county commissioners of each county of the third, fourth, fifth, sixth, seventh and eighth class may, by resolution, provide for the billing and collecting of all county and county institution district taxes levied within a third class city and may, in the resolution, vest the county treasurer with the duties and responsibilities of billing and collecting all the taxes. The resolution shall be adopted by the county, and the city treasurer shall be notified of adoption of the resolution no later than the first day for the circulation of nomination petitions for the office of tax collector within the county and shall take effect upon the first day of the next succeeding term of office of tax collector following adoption of the resolution. (b) County taxes.--The county commissioners of each county of the third, fourth, fifth, sixth, seventh and eighth class may, by resolution, provide for the billing and collection of all county taxes in municipalities existing or organized under 53 Pa.C.S. Pt. III Subpt. E (relating to home rule and optional plan government) or under the former act of April 13, 1972 (P.L.184, No.62), known as the Home Rule Charter and Optional Plans Law, that have eliminated the elective office of tax collector, by the authorities empowered to levy those taxes, and by resolution, vest in the county treasurer the duties and responsibilities of billing and collecting county taxes in those municipalities. (c) Vacancy in office.--Notwithstanding any law to the contrary, if, as a result of a vacancy in the office of elected tax collector in a municipality within a county of the third, fourth, fifth, sixth, seventh or eighth class, an employee or paid official of the municipality is appointed or directed by the governing body of the municipality to assume the duties of tax collector, the county commissioners may, by resolution, provide, until a successor tax collector is elected in accordance with law, for the following: (1) the county treasurer to have the duties and responsibilities of billing and collecting all county and county institution district taxes levied within the municipality; (2) payment to the municipality, rather than the employee or paid official appointed or directed by the governing body of the municipality to assume the duties of tax collector, the compensation that otherwise would be attributable to the billing and collecting of county and county institution district taxes levied within the municipality; or (3) an agreement with the tax collector in an adjoining or conveniently located municipality to assume the duties of the tax collector and receive the compensation that otherwise would be attributable to the billing and collecting of county and county institution district taxes levied within the municipality. (d) Duties passing to county treasurer.--Notwithstanding any law to the contrary, if, as a result of a vacancy in the office of elected tax collector in a municipality, the county treasurer is appointed or directed by the county commissioners to bill and collect all county and county institution district taxes within the municipality, the governing body of the municipality and the county commissioners may, by agreement, provide that the county treasurer shall have the duties and responsibilities of billing and collecting all taxes levied by the municipality in accordance with section 4.4 of the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law. (e) Appointment of other employees.--The county commissioners may appoint other employees as may be necessary to carry out the provisions of this section. (f) Compensation.-- (1) Except as otherwise provided in the Local Tax Collection Law, the compensation of personnel and other expenses of billing and collecting county and county institution district taxes under this section shall be paid out of the general fund in the county treasury. (2) Except for the county treasurer, the compensation and number of employees shall be governed by Chapter 147 (relating to fees of salaried county officers and salary boards). (3) If the county treasurer is designated as the collector of the county and county institution district taxes, the county treasurer may not receive added compensation for performing these functions. (g) Treasurer.--The county treasurer shall be governed by the Local Tax Collection Law.

16 Pa.C.S. § 14901.2 Collection of tax on real property from rent paid to owner in county of the second class A.

(a) Rental income.--If the owner of residential or commercial real property that is located in a county of the second class A and subject to a claim owed to the county under the act of May 16, 1923 (P.L.207, No.153), referred to as the Municipal Claim and Tax Lien Law, derives any rental income from the property, the county treasurer shall notify the property owner in writing of the property owner's duty to remit the rental income to the office of the county treasurer. The rent remitted shall be applied to the amount of tax owed to the county, with any interest or penalties due, until the claim is paid in full. (b) Notice.--The notice under subsection (a) shall include the amount of the claim on the property, including interest and penalties, and each date the rental income is to be remitted. If, after 15 days of the date or dates specified in the notice, the property owner fails to remit the rental income, the county may immediately begin the judicial sale process under the Municipal Claim and Tax Lien Law.

16 Pa.C.S. § 14902 Functions of controller.

(a) Duties.-- (1) Subject to the power and duty of the county commissioners to manage and administer the fiscal affairs of the county, the controller shall supervise the fiscal affairs of the county, including the related accounts and official acts of all officers or other persons who shall collect, receive, hold or disburse or be charged with the management or custody of the public assets of the county. The discretionary powers of the controller shall be applicable to matters or official acts involving the accounts and transactions of officers or other persons of the county, including those indicated in section 14905 (relating to financial records). The discretionary policies of the controller shall not be applicable to the establishment and adoption of the fiscal policies of the county commissioners. (2) The following shall apply: (i) The controller may only refuse to authorize any fiscal transaction which is, by law, subject to the controller's supervision or control where it appears that the transaction is not authorized by law, or has not been undertaken according to law, or has not received approval according to law, or as to which the controller desires upon reasonable grounds to investigate for or has already discovered any fraud, flagrant abuse of public office or any criminal act or neglect of any officer or other person of the county relating to their public accounts and transactions. (ii) The controller may at any time require from any officer or other person, in writing, an account of all assets which may have come into the officer's or person's control. (iii) Immediately on the discovery of any default or delinquency, the controller shall report the discovery to the county commissioners and the district attorney of the county for prosecution as may be warranted and shall take immediate measures to secure the public assets. (b) Report of audit.--Under subsection (a), the county commissioners, for the purpose of meeting Federal or State requirements, may issue a request for proposals for and contract with an independent certified public accountant or employ a public accountant for the purpose of preparing or conducting a report or audit of the fiscal affairs of the county, independent of or in addition to, the audit conducted by the county controller or auditors. The controller shall be afforded an opportunity to comment on the request for proposals prior to issuance and the contract prior to execution. The contracts shall supplement, but not replace, the official acts and audits of the controller.

16 Pa.C.S. § 14903 Accounts of officers.

(a) Furnishing information.--If requested by the county commissioners, the controller shall furnish a detailed account of an officer or other individual having in that individual's possession or under that individual's control money belonging to the county and shall, during regular office hours, give information regarding the accounts to a taxpayer of the county demanding the information. (b) Information regarding financial institutions.-- (1) The controller shall have the power and authority to require each and every county officer to make a quarterly statement with respect to money in the officer's possession or control as a county officer, showing the amount of cash on hand and the amount deposited in banks, banking institutions and trust companies, together with the names of the institutions. (2) The controller shall have power to examine every account under paragraph (1) of each and every county officer in any bank, banking institution or trust company to verify the accuracy of the statement of the county officer. (3) Each bank, banking institution or trust company, its officers and agents shall furnish full information to the controller in relation to the account of the county officer. (4) No bank, banking institution or trust company, its officers or agents shall be subject to prosecution under other laws of this Commonwealth for disclosing any information under paragraph (3) with respect to an account of a county officer.

16 Pa.C.S. § 14904 Custody of documents.

The controller shall have custody of and retain in original or other acceptable form, as provided in the most recent edition of the County Records Manual issued for the County Records Committee by the Pennsylvania Historical and Museum Commission, all title deeds to real estate owned by the county, all executed contracts entered into by or on behalf of the county, all records relating to the county's financial affairs and all bonds and other obligations issued by the county, when paid. The bonds and other obligations shall be monitored by the controller, a ledger of which shall be maintained by the controller in a book or an electronic file dedicated for that purpose and retained according to the most recent edition of the County Records Manual.

16 Pa.C.S. § 14905 Financial records.

The following shall apply: (1) The controller shall maintain a full and regular set of financial records, including the general ledger, in electronic form or otherwise, which support financial statements in accordance with generally accepted accounting principles of all the fiscal operations of the county, embracing as many accounts, under appropriate titles, to: (i) meet Federal and State reporting requirements; and (ii) show distinctly and separately the following classified by reference to the subject matter: (A) property of the county; (B) the county's revenue and expenditures; (C) all debts and accounts due by the county officers or others; (D) the amount raised from each source of revenue; and (E) expenditures in detail. (2) The controller shall select and administer the form and manner of maintaining the official financial records in connection with the fiscal affairs of the county. (3) If the controller prescribes a change in the form and manner of maintaining the official financial records, any costs necessary for implementation shall be subject to the approval of the county commissioners. (4) In counties without a controller, the requirements of this section shall be fulfilled by the office of the county commissioners. Cross References. Section 14905 is referred to in section 14902 of this title.

16 Pa.C.S. § 14906 Investment of money.

(a) Investment standards.-- (1) Subject to subsection (b)(1) and any conditions and limitations in this chapter, in counties of the second class A, the county treasurer shall have the power to invest and reinvest the money of the general fund and special funds that have accumulated beyond the ordinary needs of the various funds, and which are not authorized by law to be invested by any board, commission or county officer, consistent with sound business practice, subject, however, to the exercise of that degree of judgment, skill and care under the circumstances then prevailing which persons of prudence, discretion and intelligence, who are familiar with the matters, exercise in the management of their own affairs not in regard to speculation, but in regard to the permanent disposition of the funds, considering the probable income to be derived therefrom as well as the probable safety of their capital. (2) In counties of the third, fourth, fifth, sixth, seventh or eighth class, the county commissioners or any individual other than a county commissioner who serves in an elective county office, shall invest money not otherwise required by law to be invested that the individual's office is required to collect, administer or disburse, consistent with sound business practice, subject, however, to the exercise of that degree of judgment, skill and care under the circumstances then prevailing which persons of prudence, discretion and intelligence, who are familiar with such matters, exercise in the management of their own affairs not in regard to speculation, but in regard to the permanent disposition of the funds, considering the probable income to be derived therefrom as well as the probable safety of their capital. (b) Investment board and investment program.-- (1) In counties of the second class A, a board of investment is created. The board shall be composed of the treasurer, who shall chair the board, the chairperson of the county commissioners and the controller. The board shall provide for an investment program, including temporary investments, subject to restrictions contained in this part and in any other applicable statute and any rules and regulations adopted by the board. County boards, commissions or other county officers authorized to make investments under subsection (a)(1) shall make investments in conformity with the board's investment program. (2) In counties of the third, fourth, fifth, sixth, seventh or eighth class, the county commissioners shall provide for an investment program, including temporary investments, subject to restrictions contained in this act and in any other applicable statute and any rules and regulations adopted by the county commissioners. Other elective officials authorized to make investments under subsection (a)(2) shall make investments in conformity with the investment program required under this paragraph. (c) Authorized investments or financial products.--Authorized types of investments or financial products for money, in addition to those authorized under the act of July 25, 1973 (P.L.217, No.53), entitled "An act authorizing cities of the first class and second class to invest all funds received and deposited with the city treasurer in certain commercial paper under certain terms and conditions; and providing for investment of public corporation or municipal authority funds," shall be: (1) Obligations of: (i) the United States or any of its agencies or instrumentalities backed by the full faith and credit of the United States, including United States Treasury bills; (ii) the Commonwealth or any of its agencies or instrumentalities backed by the full faith and credit of the Commonwealth; or (iii) a political subdivision of the Commonwealth or any of its agencies or instrumentalities backed by the full faith and credit of the political subdivision. (2) Deposits in savings accounts or time deposits, other than certificates of deposit, or share accounts of institutions insured by the Federal Deposit Insurance Corporation or the National Credit Union Share Insurance Fund to the extent that the accounts are insured, and, for any amounts above the insured maximum, if approved collateral as provided by law is pledged by the depository. Deposits under this paragraph shall be differentiated from savings or demand deposits as authorized by the act of July 25, 1973 (P.L.217, No.53). (3) Shares of an investment company registered under the Investment Company Act of 1940 (54 Stat. 789, 15 U.S.C. § 80a-1 et seq.), whose shares are registered under the Securities Act of 1933 (48 Stat. 74, 15 U.S.C. § 77a et seq.), if the only investments of the company are in the authorized investments for county money in paragraphs (1) and (2) and: (i) The investment company is managed in accordance with 17 CFR 270.2a-7 (relating to money market funds). (ii) The investment company is rated in the highest category by a nationally recognized rating agency. (4) Certificates of deposit purchased from institutions insured by the Federal Deposit Insurance Corporation or the National Credit Union Share Insurance Fund to the extent that the accounts are insured and, for any amounts above the insured maximum, if approved collateral as provided by law is pledged by the depository. In addition to the collateralization requirements, the following limitations shall apply: (i) Certificates of deposit purchased from commercial banks shall be limited to an amount equal to 20% of a bank's total capital and surplus. (ii) Certificates of deposit purchased from savings and loan associations or savings banks shall be limited to an amount equal to 20% of an institution's assets minus liabilities. (5) An investment authorized under 20 Pa.C.S. Ch. 73 (relating to municipalities investments), which shall be an authorized investment for a pension or retirement fund. (d) Limitation on certain officials.--Officials, as authorized in subsection (a)(1) or (2), may not have invested in negotiable certificates of deposit, bankers' acceptances or commercial paper, respectively, as authorized by the act of July 25, 1973 (P.L.217, No.53), more than an aggregate of the total sum as the investment policy of the board of investment or the county commissioners has prescribed. (e) Authority of officials making investments of county money.--Officials making investments of county money, as authorized in subsection (a)(1) or (2), may: (1) Permit assets pledged as collateral under subsection (c)(2) to be pooled in accordance with the act of August 6, 1971 (P.L.281, No.72), entitled "An act standardizing the procedures for pledges of assets to secure deposits of public funds with banking institutions pursuant to other laws; establishing a standard rule for the types, amounts and valuations of assets eligible to be used as collateral for deposits of public funds; permitting assets to be pledged against deposits on a pooled basis; and authorizing the appointment of custodians to act as pledgees of assets," relating to pledges of assets to secure deposits of public money. (2) Combine money from more than one fund under county control for the purchase of a single investment, if each of the funds combined are accounted for separately in all respects and that the earnings from the investment are separately and individually computed and recorded and credited to the accounts from which the investment was purchased. (3) Join with one or more other political subdivisions and municipal authorities in accordance with 53 Pa.C.S. Ch. 23 Subch. A (relating to intergovernmental cooperation) in the purchase of a single investment, if the requirements of paragraph (2) on separate accounting of individual funds and separate computation, recording and crediting of the earnings from the funds are adhered to. (4) Join with the Commonwealth, political subdivision or redevelopment authority in the purchase of real estate for the purposes of community and economic development. (5) Grant money to the Commonwealth, political subdivision or redevelopment authority for the purposes of supporting community and economic development projects. (f) Income earned.--All income earned on an investment shall inure to the benefit of the county and shall be placed in the county general fund except as otherwise directed by the county commissioners or restricted by law. Cross References. Section 14906 is referred to in sections 14984.2, 14984.3 of this title.

16 Pa.C.S. § 14920 Settlement of accounts, report to court of common pleas, publications and financial report.

(a) Reports and audit, settlement and adjustment of accounts.-- (1) At the end of each fiscal year, the controller or auditors, as the case may be, shall complete the audit, settlement and adjustment of the accounts of all county officers. (2) The controller or auditors shall make a report, verified by oath or affirmation, to the county court of common pleas annually before July 1, except if the court grants an extension of time upon due cause shown, of all receipts and expenditures of the county for the preceding year, in detail and classified by reference to the object thereof, together with a full statement of the financial conditions of the county. (b) Notice, public inspection and costs.-- (1) Within 10 days after making a report to the court of common pleas, notice that the report is available for public inspection shall be published one time in at least one newspaper of general circulation in the county as the controller or auditors may direct and shall be posted on the official publicly accessible Internet website of the county, but the aggregate cost of newspaper publication may not exceed $1,500 in any one year in a county, to be paid for out of the county treasury. (2) The entire report, which shall include a concise summary, shall be available for public inspection in the office of the controller or auditors during regular business hours and on the official publicly accessible Internet website of the county. (3) The report may also be published in printed pamphlets at the cost of the county. The number and cost of the pamphlets shall be determined by the controller or auditors and the county commissioners with consideration of current budget allocations. (c) Report to Department of Community and Economic Development.--The county controller shall, on or before the date required by section 123 of the act of July 10, 1987 (P.L.246, No.47), known as the Municipalities Financial Recovery Act, or July 1, whichever occurs first, make an annual report to the Department of Community and Economic Development of the financial condition of the county, on forms furnished by the Secretary of Community and Economic Development. (d) Penalty.--A controller or auditor refusing or neglecting to file a report with the Department of Community and Economic Development as required by this section commits a summary offense and, upon conviction in a proceeding brought at the instance of the department, shall be sentenced to pay a fine of $5 for each day's delay beyond July 1 and costs. All fines recovered shall be for the use of the Commonwealth.

16 Pa.C.S. § 14920.1 Audit of additional accounts.

(a) Specific accounts.--The county controller or county auditors shall audit, settle and adjust the accounts of: (1) Each parole and probation officer appointed by a court under law who receives money paid under an order, sentence or judgment of a court and report the results of the audits to the court which appointed the officer. (2) Money appropriated by the county to units of the Pennsylvania National Guard. (3) Each magistrate or district justice within the county and report the results of the audits to the county commissioners, the Auditor General and the governing body of each political subdivision that is entitled or has a right to receive money collected by the magistrate or district justice. (4) The treasurer of the county, along with each officer of the county receiving money for the use of the Commonwealth, as may be referred to them by the Auditor General or the Department of Revenue, with the State Treasury and make a separate report to the court of common pleas, together with a statement of the balances due from or to the treasurer or other officer. A certified copy of the report shall be transmitted to the Auditor General or the Department of Revenue, as the case may be, within 10 days after the report is prepared. (5) Other county funds as may be prescribed by law for the controller or county auditors to audit, settle and adjust. (b) Taxes, penalties, fines and costs.--All taxes, penalties, fines and costs collected by the county treasurer and belonging to a taxing district shall be entered and carried in the records of the county in the same manner as county money and shall be audited in a similar manner. When the taxes, penalties, fines or costs are paid to the taxing district entitled to them, as provided by law, payments shall be made on voucher checks in the same manner as payments are made of county money.

16 Pa.C.S. § 14924.1 Audit of insurance and escrow accounts.

For the purposes of this part relating to the auditing of accounts and the purchasing of insurance, money held by any county official in escrow shall be deemed the same as county money or public money.

16 Pa.C.S. § 14925 Power of subpoena and attachment.

(a) Subpoena and power to compel.--The controller or auditors may issue a subpoena to obtain the attendance of an officer whose accounts the controller or auditors are required to adjust, including an executor or administrator of the officer, and of any person whom it may be necessary to examine as a witness and to compel: (1) attendance by attachment, in accordance with the Pennsylvania Rules of Civil Procedure, in a similar manner and to the same extent as a court of common pleas may or can do in cases pending before the court; and (2) in a similar manner the production of all books, vouchers and papers relative to the accounts. (b) Service and execution.--The subpoena under subsection (a) shall be served and executed by the sheriff or a constable of the county.

16 Pa.C.S. § 14926 Power to administer oaths.

(a) Power.--The controller or auditors may administer oaths and affirmations to each person brought or appearing before the controller or auditors, whether accountants, witnesses or otherwise. (b) Penalty.--A person swearing or affirming falsely on examination commits perjury.

16 Pa.C.S. § 14927 Refusal to obey subpoena or submit to examination.

A person commits a misdemeanor for any of the following: (1) Refusing to appear or produce documents after being served a subpoena in accordance with this chapter. (2) After appearing before the controller or auditors for examination, refusing to take oath or affirmation. (3) After having been sworn or affirmed, refusing to answer questions of the controller or auditors relating to the public accounts or the official conduct of public officers.

16 Pa.C.S. § 14928 Witness fees.

Witnesses appearing before the controller or auditors shall receive the same allowance as is received by witnesses appearing before the courts of this Commonwealth. The allowance shall be paid out of the county treasury and, if final judgment is given against an officer whose accounts are settled by the controller or auditor, shall be included in the costs assessed against the officer.

16 Pa.C.S. § 14929 Settlement of accounts on extraneous proof.

If any person in possession of books, vouchers or papers relative to public accounts before the controller or auditors refuses to produce the documents, or if any officer whose accounts are to be settled and adjusted by the controller or auditors refuses to attend or submit to examination, the auditors or controller shall proceed, by the examination of witnesses and other evidence, to ascertain and settle the amount of public money received by the officer and its application to public purposes.

16 Pa.C.S. § 14930 Filing reports.

(a) Filing among court records.--The reports of the controller or auditors shall be filed among the records of the court of common pleas of the county. (b) Surcharge.--The amount of any balance or shortage or of any expenditure of a kind, or made in a manner prohibited or not authorized by statute which causes a financial loss to the county shall be a surcharge against any officer against whom the balance or shortage appears or against whom by vote, act or neglect permitted or approved the expenditure. The following apply: (1) An elected or appointed official of a county shall not be surcharged for an act, error or omission in excess of the actual financial loss sustained by the county. (2) The imposition of a surcharge shall take into consideration as its basis the results of the act, error or omission and the results had the procedure been conducted strictly according to law. (3) The provisions limiting the amount of any surcharge shall not apply to: (i) Cases involving fraud or collusion on the part of officers. (ii) A penalty inuring to the benefit of or payable to the Commonwealth. (c) Judgment and execution on judgment.-- (1) The amount of a balance and of an express surcharge found in a report under subsection (a) shall, if no appeal is taken or after an appeal has been finally determined in favor of the county or the Commonwealth, be entered by the prothonotary as a judgment against the officer. (2) The Commonwealth or the county, as the case may be, may execute a final judgment under this section against the property of the defaulting officer in accordance with law and rule of court.

16 Pa.C.S. § 14931 Appeals from reports.

(a) Right of appeal.--An appeal may be taken from a report to the court of common pleas by: (1) the Commonwealth; (2) the county; (3) the officer; or (4) 10 or more taxpayers on behalf of the county. (b) Conditions.--The following apply: (1) An appeal under subsection (a) shall be entered by: (i) The Commonwealth within four months after the filing of the report. (ii) The county, the officer or taxpayers within 60 days after the filing of the report. (2) An appeal by officers or taxpayers may not be allowed unless within the time of taking the appeal the appellant secures a bond in the sum of $1,000 with sufficient surety to prosecute the appeal and to pay the costs of appeal. The costs of the appeal shall be paid as follows: (i) If the appellant is a taxpayer, by the appellant if the appellant fails to obtain a final decision more favorable to the Commonwealth or county than that awarded by the controller or auditors in the case. (ii) If the appellant is an officer, by the appellant if the appellant fails to obtain a final decision more favorable to the officer than that awarded by the controller or auditors. (3) Unless the bond is filed as required under this section, the court of common pleas, upon application, shall set aside the appeal. (c) Validity and payment.-- (1) Upon appeal to the court of common pleas, the controller or auditors shall be required to establish the validity of the surcharge and shall establish the loss sustained to the county. (2) If the surcharge is upheld on appeal to the court of common pleas, the officer surcharged shall immediately pay the actual loss of costs and money due to the county. Special Provisions in Appendix. See section 6(3) of Act 14 of 2024 in the appendix to this title for special provisions relating to continuation of prior law. Cross References. Section 14931 is referred to in section 14933 of this title.

16 Pa.C.S. § 14932 Form of issue on appeals.

The courts of common pleas shall direct the form in which the issues shall be entered in all appeals from the reports of the county controller or auditors. The issues shall be tried by a jury or may be submitted to reference and arbitration in the manner and subject to the proceedings provided by law.

16 Pa.C.S. § 14933 Allowance of attorney fees.

(a) Award.--Upon final determination of an appeal taken under section 14931 (relating to appeals from reports), attorney fees shall be awarded as follows: (1) If the court's final determination is more favorable to the officer involved than that awarded by the controller or auditors, the county shall pay reasonable attorney fees, except under paragraph (3). (2) For an appeal taken by the Commonwealth, the county or taxpayers, if the court's final determination is more favorable to the Commonwealth or county than that awarded by the controller or auditors, the officer who is the subject of the surcharge proceeding shall pay reasonable attorney fees, except under paragraph (3). (3) If the court's final determination is in part more favorable to the Commonwealth or county and in part more favorable to the officer involved in the surcharge proceeding than that awarded by the controller or auditors, the court may order the Commonwealth or the county to pay a portion of reasonable attorney fees incurred by the officer in connection with the surcharge proceeding or may order the officer who is the subject of the surcharge proceeding to pay a portion of reasonable attorney fees incurred by the Commonwealth, county or taxpayer in connection with the surcharge proceeding. (b) Allocation.--The attorney fees for appeals involving accounts other than those of county officers shall be allocated in the court's discretion. (c) Justice and equity.--In adjudications of the official actions of the auditors or controllers other than appeals as provided in section 14931, the court may award reasonable attorney fees to the prevailing party. (d) Effect of section.--Nothing in this section shall be construed as authorizing personal liability for attorney fees or costs.

16 Pa.C.S. § 14950 Claims against county.

(a) General duties.--The controller or the county commissioners in counties without a controller shall scrutinize, audit and decide on all bills, claims or demands whatsoever against the county, except as otherwise provided in this subchapter. (b) Presentation of claim and evidence.-- (1) All persons with a claim shall first present the claim to the controller or the county commissioners and, if required, make oath or affirmation before the controller or county commissioners to the accurateness of the claims. (2) The controller or the county commissioners may require evidence by oath or affirmation of the claimant that the claim is legally due and that the supplies or services for which payment is claimed have been furnished or performed under legal authority. (c) Conflict of interest.-- (1) The controller or county commissioners may inquire or ascertain if: (i) Any officer or agent of the county: (A) is interested in the contract under which a claim may arise; or (B) has received or is to receive any commission, consideration or gratuity relating thereto. (ii) There has been any evasion of the provisions of this part by making two or more contracts for small amounts which should have been in one. (2) Except as provided under section 15106 (relating to conflicts of interest prohibited), if the controller or county commissioners find that an officer or agent has a conflict of interest under paragraph (1) or that there has been any evasion by the officer or agent, the controller or county commissioners shall refuse to approve the claim.

16 Pa.C.S. § 14951 Procedure for approval.

(a) Counties with controller.--In counties having a controller: (1) The controller shall date, upon receipt, all bills, claims and demands that the controller approves and shall forward the bills, claims or demands along with checks to the county commissioners for approval or, if already approved by the county commissioners, for signatures under this section. (2) If the county commissioners approve payment of a bill, claim or demand, at least two county commissioners shall sign the check as properly drawn upon the county treasury. In these cases facsimiles of the signatures of the county commissioners may be used. (3) The bill, claim or demand shall be returned to the controller for filing in the controller's office, and the check shall be forwarded to the county treasurer. (4) The county treasurer shall sign the check as the treasurer's draft upon the county treasury, but the treasurer shall not sign a check that is not already signed by the county commissioners and the controller. (5) Every check issued shall include reference to the corresponding bill, claim or demand as well as the number or numbers which may be put upon it by the county treasurer. (6) If the county commissioners refuse to approve a bill, claim or demand, the county commissioners shall return the bill, claim or demand, together with the check involved to the controller for filing in the controller's office. (b) Counties without controller.--In counties without a controller: (1) The county commissioners shall approve each transaction. (2) The check shall be drawn by the chief clerk who shall keep files of the bills, claims or demands. (3) At least two county commissioners shall sign the checks either personally or by facsimile. (4) The checks shall be forwarded, together with a check register or similar description of the corresponding bill, claim or demand providing a clear description of the nature and purpose of the expenditure, to the county treasurer for the treasurer's signature. (c) Filing.--In all cases, the canceled checks or official bank record shall be filed in the office of the county treasurer, but the treasurer shall transmit, at times the controller shall establish, a list of all checks paid from the county treasury not previously transmitted, along with appropriate identification. (d) Facsimile signature.--The county treasurer and the controller in counties with a controller may use a facsimile signature on a check which the county treasurer and controller are required to sign. (e) Effect of section.--Nothing in this section shall preclude the receipt or transfer of money to or from the county, or payment of a bill, claim or demand, by electronic fund transfer if adequate and recognized fiscal and procedural controls, together with proper system security, are in place.

16 Pa.C.S. § 14952 Claims not approved by controller.

If, upon receipt, the controller does not approve a claim, bill or demand, the controller shall within 15 days forward the claim, bill or demand to the county commissioners, together with notice that the controller has disapproved the claim, bill or demand or is unable to approve the claim, bill or demand and the reasons for the disapproval. The county commissioners shall consider the claim, bill or demand and, if the county commissioners consider that the claim, bill or demand should be paid by the county, the county commissioners shall notify the controller. If the controller continues to refuse approval, no payment shall be made by the county except under an order of court upon a proper issue directing the controller to approve payment.

16 Pa.C.S. § 14953 Reports to county commissioners.

At the request of the county commissioners, the controller shall report to the county commissioners monthly the amount of outstanding checks registered and the amount of money in the treasury or the amount of a particular unencumbered appropriation item involved.

16 Pa.C.S. § 14954 Fees of witnesses and jurors.

Fees of witnesses and jurors shall be ascertained by the courts of the county entered upon the records and duly certified by the respective clerks to the county commissioners being first sworn to or affirmed before the controller or the chief clerk of the county commissioners, as the case may be.

16 Pa.C.S. § 14960 Receipts and accounts of money due county.

(a) Duties of county treasurer.--The county treasurer shall receive and issue receipts for money due or accruing to the county. (b) Accounts.--The county treasurer shall keep proper accounts of money received and disbursed. The treasurer's records shall be open to the inspection of the controller and the county commissioners at all times during office hours. (c) Receipts.--The treasurer shall issue receipts for money received for the county and shall transmit the duplicate or triplicate receipts daily to the controller or to the county commissioners in counties without a controller. The receipts shall: (1) be serially numbered; and (2) indicate: (i) the amount of money received; (ii) the payor; (iii) on what account the money is received; and (iv) the date. (d) Disbursals.--The treasurer shall keep daily records of disbursals from the county treasury and shall forward daily records to the controller or the county commissioners in counties without a controller. (e) Account information.--The controller, or the chief clerk of the county commissioners in counties without a controller, may review depository account information upon request from the county depository, without prejudice to the depositories, of the money deposited in the name of the county by the treasurer. (f) Quarterly statements.--In counties having no controller, the treasurer shall provide, at least quarterly and more frequently if required, a statement of money received and disbursed since the treasurer's last statement showing: (1) the balance remaining in the accounts; and (2) the names of the collectors having arrearages in taxes with the amounts of the arrearages. (g) Annual statements.--The treasurer shall state the accounts at the end of each fiscal year. The statement shall be examined by the county commissioners and delivered by the commissioners to the county auditors for settlement. Cross References. Section 14960 is referred to in sections 13917, 13952 of this title.

16 Pa.C.S. § 14962 Depositories.

(a) Designation.--The county commissioners and the county treasurer shall designate by resolution one or more depositories for county money. The depositories shall be banks, banking institutions or trust companies located in this Commonwealth. (b) Collateral.-- (1) A depository designated under subsection (a) shall, upon receipt of notice of its designation, collateralize deposits of public money in accordance with the act of August 6, 1971 (P.L.281, No.72), entitled "An act standardizing the procedures for pledges of assets to secure deposits of public funds with banking institutions pursuant to other laws; establishing a standard rule for the types, amounts and valuations of assets eligible to be used as collateral for deposits of public funds; permitting assets to be pledged against deposits on a pooled basis; and authorizing the appointment of custodians to act as pledgees of assets," by pledging collateral in an account in the name of the county or utilizing a letter of credit from the Federal Home Loan Bank to secure public deposits in excess of Federal Deposit Insurance Corporation insurance limits. The depository shall provide a monthly report within 15 days after the end of each month to the county commissioners in accordance with the reporting requirements under the act of August 6, 1971 (P.L.281, No.72), including the composition of the collateral and related market value. (2) A county may elect to require that a depository pledge collateral in an account in the name of the county to collateralize deposits above the Federal Deposit Insurance Corporation insurance limit. These accounts may be in the custody of the depository's trust department or at a third-party financial institution. The arrangement with the depository may be governed by a written agreement, approved by the board of directors or loan committee of the depository, with approval reflected in the minutes of the board or committee, which are kept continuously as an official record of the depository. The agreement shall include all of the following if collateral is pledged instead of a Federal Home Loan Bank letter of credit: (i) Collateral shall be marked to market daily. (ii) Collateral shall be in investments as prescribed in the investment program provided by the board of investment or the county commissioners. (iii) If the financial institution serves as the custodian, the pledged collateral shall be held in a separate account, established under the act of August 6, 1971 (P.L.281, No.72), in the depository's trust department. (iv) The market value of the pledged collateral shall be at least 102% of the county deposits in excess of federally insured limits. (v) A monthly report shall be provided as specified in paragraph (1). (3) The depository may not be required to secure payment of deposits and interest insured by the Federal Deposit Insurance Corporation. (c) Deposits.--The county treasurer shall, upon the designation of the depository, immediately transfer all county money to be deposited and shall thereafter keep deposits solely in the depository in the name of the county. (d) Withdrawals.--Withdrawals from the depository shall be only drawn by the treasurer upon properly authorized checks or by other commercially accepted methods of electronic funds transfer that have been specifically approved by the county commissioners. (e) Loss of county money.--No county commissioner or treasurer complying with this chapter, or their surety, may be charged with losses of county money caused by the failure or negligence of the depository.

16 Pa.C.S. § 14970 Tax levies.

(a) Rate.--The county commissioners shall fix, by resolution, the rate of taxation for each year. A tax may not be levied under this subsection on personal property taxable for county purposes if the rate of taxation is fixed by law other than at the rate fixed under this subsection. The following shall apply: (1) A tax for general county purposes in any county of the second class A may not, in any one year, exceed the rate of 40 mills on every dollar of the adjusted valuation. (2) The rate of taxation for payment of interest and principal on any indebtedness incurred under 53 Pa.C.S. Pt. VII Subpt. B (relating to indebtedness and borrowing), or any prior or subsequent act governing the incurrence of indebtedness of the county shall be unlimited. (3) If the rate is fixed in mills, in fixing the rate of taxation, the county commissioners shall include in the resolution a statement expressing the rate of taxation in dollars and cents on each $100 of assessed valuation of taxable property. (b) Payments.--The tax levied in counties of the second class A shall be for the purpose of creating a general fund to pay expenses incurred for general county purposes, for the payment of the matters connected with roads under section 16907 (relating to annual tax), for the payment of the matters connected with parks and related matters under section 16507 (relating to payment of expenses, taxation, annual fairs and State contributions). (c) Other taxes.--The county commissioners in counties of the second class A shall have the power to levy a tax for institution district purposes and for the payment of the obligations of the predecessor poor districts on real estate, trades, occupations and professions, in the same manner and at the same time as county taxes and annual taxes to pay the current expense of the institution district, none of which may exceed 15 mills on the dollar of the last adjusted assessed valuation for county purposes. (d) Prohibition.--A tax may not be levied and collected on trades, occupations and professions at the same time a per capita tax on individuals is levied and collected. (e) Limitations.--A tax for general county purposes in a county of the third, fourth, fifth, sixth, seventh or eighth class, exclusive of the requirements for the payment of rentals to any municipal authority, may not in any one year exceed the rate of 25 mills on every dollar of the adjusted valuation, unless the county commissioners by majority action shall, upon due cause shown by resolution, petition the court of common pleas, in which case the court may order a rate of not more than an additional five mills to be levied. The following shall apply: (1) The rate of taxation for payment of interest and principal on any indebtedness incurred under 53 Pa.C.S. Pt. VII Subpt. B or any prior or subsequent act governing the incurrence of indebtedness of the county shall be unlimited. (2) Tax for payment of rentals to any municipal authority shall not exceed the rate of 10 mills on every dollar of the adjusted valuation and shall be in addition to the 25 mill limitation for general county purposes. (f) Statement required.--In fixing the rate of taxation, the county commissioners, if the rate is fixed in mills, shall also include in the resolution a statement expressing the rate of taxation in dollars and cents on each $100 of assessed valuation of taxable property. (g) Fourth, fifth, sixth, seventh or eighth class counties.--The rate of taxation fixed for any occupation tax levied by a county shall not in any one year exceed 20 mills. The county commissioners may, by resolution, abolish the levy and collection of occupation taxes for county purposes and the following shall apply: (1) The county commissioners may levy and collect an annual per capita tax on individuals for county purposes. (2) A county which becomes a county of the third class may collect for a period of four years after the status has been certified a per capita tax from any individual not to exceed a total of $5 for county purposes in any one year. (h) Third, fourth, fifth, sixth, seventh or eighth class counties.--A tax may not be levied and collected for county purposes on offices and posts of profits or on professions, trades and occupations at the same time during which a per capita tax on persons is levied and collected for county purposes. The following shall apply: (1) Per capita taxes levied upon and collected from an individual may not exceed a total of $5 for county and institution district purposes in any one year. (2) A county may, by ordinance or resolution, exempt an individual whose total income from all sources is less than the dollar amount per annum as provided in section 301.1(b) of the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, from any per capita tax levied under this part.

16 Pa.C.S. § 14971 Additions and revisions to duplicates.

(a) Addition to tax duplicates.--If in any county there is any construction of a building or buildings not otherwise exempt as a dwelling after January first of any year, and the building is not included in the tax duplicate of the county, the authority responsible for assessments in the county shall, upon the request of the county commissioners, cause to be inspected and reassessed, subject to the right of appeal and adjustment provided by any statute under which assessments are made, all taxable property in the county to which major improvements have been made after January 1 of any year. (b) Notice of the reassessments.--Notice of the reassessments shall be given in accordance with 53 Pa.C.S. § 8841(c) (relating to assessment roll and interim revisions) to the authority responsible for assessments, the county commissioners and the property owner, and the following shall apply: (1) Reassessed property shall be added to the duplicate and shall be taxable for county purposes at the reassessed valuation for that proportionate part of the fiscal year of the county remaining after the property was improved. (2) Any improvement made during any given month shall be computed as having been made on the first of the month. (3) A certified copy of the additions or revisions to the duplicate shall be furnished by the county commissioners to the proper tax collector for the county, and, within 10 days of receipt of the copy, the tax collector shall notify the owner of the property of the taxes due the county. (4) If an assessment is made for a portion of a year under this section, the assessment shall be added to the duplicate of the following or succeeding year unless the value of the improvements has already been included in the duplicate.

16 Pa.C.S. § 14974 Temporary loans.

If the money of a county has been exhausted, the county commissioners may borrow money in anticipation of taxes to be collected for the current fiscal year in accordance with 53 Pa.C.S. Pt. VII Subpt. B (relating to indebtedness and borrowing), payable on a certain date, not later than the last day of the fiscal year in which the tax anticipation note is issued.

16 Pa.C.S. § 14975 Transfer of certain money into general fund of county.

The county commissioners may transfer and cover into the general fund of the county money placed to the credit of a city, borough or township, if: (1) the money has been paid into the county treasury upon a duplicate for taxes and has remained during a period of 10 years uncalled for by the authorities of the city, borough or township to whose credit it may have been placed; and (2) the right to the money is not, at the time of the transfer, a matter of litigation or dispute.

16 Pa.C.S. § 14976 Supplemental appropriations, transfers of money and appropriation limits.

(a) Authority.--The county commissioners have the power to: (1) By resolution, make supplemental appropriations for a lawful purpose from money on hand or estimated to be received within the fiscal year and not otherwise appropriated. This paragraph includes proceeds of borrowing authorized by law. (2) Authorize the transfer of: (i) The unencumbered balance of an appropriation item or any portion of the balance. (ii) The unencumbered balance or any portion of the balance within a fund from one spending agency to another. (3) During the last 15 days of a fiscal year: (i) authorize the transfer of the unencumbered balance or any portion of the balance in a county fund to a fund of the institution district; and (ii) reappropriate the transferred money to the institution district. (b) No expenditures.--The county commissioners may not do any of the following which would cause the sums appropriated to be exceeded: (1) Hiring work to be done. (2) Purchasing materials. (3) Making a contract. (4) Issuing a payment order.

16 Pa.C.S. § 14977 Banks authorized to receive taxes in counties of the second class A.

(a) Scope of section.--This section applies to counties of the second class A. (b) Designation.--The county commissioners, the county treasurer and the county controller may designate any bank, savings bank, bank and trust company, trust company or national banking association, located within the county as a deputy county tax collector for the sole purpose of receiving and receipting for county taxes paid to the deputy county tax collector at the collector's place of business. (c) Immunity.--The county tax collector shall not be held responsible for losses occasioned by the failure of an institution, for money received by it as a deputy county tax collector. (d) Security.--Before entering upon the duties of receiving and receipting for taxes, an institution shall post security in an amount as determined by the county commissioners, the county treasurer and the county controller, to ensure the faithful performance of duties and the remission of taxes and money received. (e) Functions.--A deputy county tax collector shall, within five days after the last day of each calendar month, transmit to the county tax collector all money received by it as the deputy during the preceding month. The payment shall be accompanied by an itemized statement identifying: (1) the tax paid; (2) the date of payment; and (3) the payor. (f) Compensation and expenses.--A deputy tax collector: (1) Shall not be allowed compensation or commission for acting as a deputy tax collector. (2) Shall be reimbursed for expenses actually incurred in transmitting money and records of payments to the county tax collector.

16 Pa.C.S. § 14980 Fiscal year and preparation of proposed annual budget.

(a) Fiscal year.--The fiscal year of each county shall begin on January 1 and end on December 31 of each year. (b) Preparation of proposed budget.--At least 90 days prior to adopting the budget, the county commissioners shall begin the preparation of the proposed budget for the succeeding fiscal year. The budget may be prepared based upon information collected and transmitted by the controller as provided under subsection (c) or by the county commissioners, a finance department or a designated person employed and qualified by the county commissioners. (c) Budget information.--At the request of the county commissioners, but in no case less than 60 days prior to adoption of the budget by the commissioners, the controller shall prepare and transmit to the commissioners: (1) A comparative statement of revenues for the current and immediately preceding fiscal year and a comparative statement of expenditures, including interest due and to become due on the lawful interest-bearing debts of the county for the same years. In counties in which the controller is a participant in the development of the budget, the controller shall also include balances projected for the close of the current fiscal year. (2) The amounts of the appropriation requests, submitted to the controller or to the county commissioners and supplied by the county commissioners to the controller, from the county offices and agencies, including estimates of expenditures contemplated by the county commissioners as forwarded by the county commissioners to the controller. (d) Form.--The information requested by the county commissioners under subsection (b) or (c) shall be in the form requested by the commissioners or on forms furnished by the Department of Community and Economic Development under this subchapter. With this information as a guide, the county commissioners shall, within a reasonable time, begin the preparation of a proposed budget for the succeeding fiscal year.

16 Pa.C.S. § 14982 Adoption of budget, publication of proposed budget and notice of final action date.

(a) Publication of proposed budget and adoption of budget.--The proposed budget shall be prepared and adopted as follows: (1) The public shall be given notice by publication in one newspaper of general circulation at least 20 days before the date set for the adoption of the budget that the proposed budget is available for public inspection. The notice shall contain the date set for the adoption of the budget and the manner in which the proposed budget has been made available for public inspection. (2) The budget shall be adopted on or before December 31. (b) Revision of proposed budget.--If any revision of the proposed budget is made after the budget has been published under subsection (a) which would increase the estimated expenditures in the adopted budget by more than 10% in the aggregate over the proposed budget as made available for public inspection, the revised budget may not be adopted with any increases unless the budget is made available for public inspection and for protest of any increases for a period of at least 10 days after notice to that effect is published.

16 Pa.C.S. § 14982.1 Amended budget and notice.

(a) Amended budget.--During the month of January next following a municipal election, the county commissioners may amend the budget and the levy and tax rate to conform with the amended budget. (b) Notice.--The county shall provide public notice by publication in one newspaper of general circulation that an amended budget has been proposed and is available for public inspection for a period of 10 days at a location specified in the notice. (c) Adoption of amended budget.--An amended budget must be adopted by the county commissioners after the public inspection period and no later than February 15. A proposed amended budget may not be revised upward in excess of 10% in the aggregate.

16 Pa.C.S. § 14982.2 Delivery of tax duplicates.

(a) Delivery of tax duplicates.--The county commissioners shall prepare and deliver the duplicates of taxes assessed to the respective tax collectors, together with the warrant for the collection at least 15 days prior to the date of the tax bill. (b) Alternative delivery date.--Notwithstanding the provisions of subsection (a), the county commissioners shall have the option to prepare and deliver the duplicates of taxes assessed to the respective tax collectors, together with the warrant for collection no later than the final date for a school district to prepare and deliver the duplicates for school real estate taxes under section 682 of the act of March 10, 1949 (P.L.30, No.14), known as the Public School Code of 1949, if the county commissioners: (1) find that exercise of the option will result in cost savings compared to proceeding under the deadline imposed under subsection (a); and (2) adopt a resolution that refers to the finding.

16 Pa.C.S. § 14982.3 Amending budget, levy and tax rate, revising tax duplicates and filing.

At any time prior to the time tax duplicates are sent by the county in any year, the county commissioners may amend the budget and the levy and tax rate and revise the tax duplicate to conform with its amended budget if the county receives unanticipated revenues that may be expended during the county's fiscal year that may enable the county commissioners to reduce the levy and tax rate to conform with its amended budget.

16 Pa.C.S. § 14983 Annual budget appropriations and tax rate.

The budget shall reflect as nearly as possible the estimated revenues and expenditures for the year for which the budget is prepared. Upon adopting the budget, the county commissioners shall: (1) adopt the appropriation measures required to put the budget into effect; and (2) fix the rate of taxation upon the valuation of the property taxable for county purposes that, together with the other estimated revenues of the county, excluding operating, capital and other reserve funds, raise a sufficient sum to meet the expenditures.

16 Pa.C.S. § 14984.1 Taking of money and property.

The county commissioners may take by gift, grant, devise or bequest any money or property, real, personal or mixed, for the benefit of the county.

16 Pa.C.S. § 14984.2 Capital reserve fund for anticipated capital expenditures.

(a) Capital reserve fund.--The county commissioners shall have the power to create and maintain a separate capital reserve fund for anticipated legal capital expenditures. Money in the fund shall be used for the construction, purchase or replacement of or addition to county buildings, equipment, machinery, motor vehicles or other capital assets of the county. (b) Deposits.--The county commissioners may annually appropriate money from the general county fund, not to exceed 10% of a county's operating budget, to be paid into the capital reserve fund or place in the fund any money received from the sale, lease or other disposition of county property or from any other source unless received or acquired for a particular purpose. (c) Administration of fund.--The fund shall be controlled, invested, reinvested and administered and the money and income from the fund expended for any purpose for which the fund is created, as may be determined by the county commissioners. The money in the fund, when invested, shall be invested in a manner consistent with the provisions of section 14906 (relating to investment of money). This subsection may not be construed to limit the powers of the county to the use of money in the capital reserve fund in making lawful capital expenditures.

16 Pa.C.S. § 14984.3 Operating reserve fund.

(a) Operating reserve fund.--The county commissioners shall have the power to create and maintain a separate operating reserve fund in order to: (1) minimize future revenue shortfalls and deficits; (2) provide greater continuity and predictability in the funding of vital government services; (3) minimize the need to increase taxes to balance the budget in times of fiscal distress; (4) provide the capacity to undertake long-range financial planning; and (5) develop fiscal resources to meet long-term needs. (b) Appropriations from general county fund.--The county commissioners may annually make appropriations from the general county fund to the operating reserve fund, but no appropriation may be made to the operating reserve fund if the appropriation would cause the fund to exceed 25% of the estimated revenues of the county's general fund in the current fiscal year. (c) Purpose of appropriations.--The county commissioners may, by resolution, make appropriations from the operating reserve fund only to: (1) meet emergencies involving the health, safety or welfare of the residents of the county; (2) counterbalance potential budget deficits resulting from shortfalls in anticipated revenues or program receipts from any source; (3) counterbalance potential budget deficits resulting from increases in anticipated costs of goods or services; or (4) provide for anticipated operating expenditures related either to the planned growth of existing projects or programs or the establishment of new projects or programs if for each project or program appropriations have been made and allocated to a separate restricted account established within the operating reserve fund. (d) Administration of fund.--The operating reserve fund shall be invested, reinvested and administered in a manner consistent with the provisions of section 14906 (relating to investment of money).

16 Pa.C.S. § 14985 Committee to prepare uniform forms.

(a) Committee to prepare forms.--The report forms specified in this chapter shall be prepared by a committee. The committee shall consist of the following members: (1) The Secretary of Community and Economic Development or the secretary's designee, who shall be trained in the field of municipal finance. (2) One member of the Senate and one member of the House of Representatives, who shall be members of the Local Government Commission, appointed by the majority chairperson of the commission. (3) Three representatives from the County Commissioners Association of Pennsylvania. (4) Three representatives from the Pennsylvania State Association of County Controllers. (5) Three representatives from the Pennsylvania State Association of County Auditors. (6) One certified public accountant. (b) Appointment of committee members.--Except for the certified public accountant who shall be appointed by the Governor, the committee members shall be appointed by the president of each organization. For representatives of the county commissioners, one shall be appointed from a county of either the third or fourth class, one from a county of either the fifth or sixth class and one from a county of either the seventh or eighth class. The president of each organization shall supply to the Department of Community and Economic Development the names and addresses of the representatives immediately upon appointment. (c) Reimbursement of expenses.--The representatives shall serve without compensation but shall be reimbursed by the Commonwealth for all necessary expenses incurred while attending meetings of the committee. (d) Meetings.--The committee shall meet at the call of the Secretary of Community and Economic Development or the secretary's designee, who shall serve as chairperson of the committee. The Secretary of Community and Economic Development shall call meetings of the committee at the request of the secretary of any of the associations represented under subsection (a). There shall be at least two weeks' notice to each member of the committee of any meeting. (e) Preparations of forms.--In preparing the uniform forms for annual reports, the committee shall give careful consideration to the differing legal requirements and needs of the counties, producing, if necessary, separate forms for certain classes of counties or groups of classes. (f) Oversight.--The Secretary of Community and Economic Development or the secretary's designee shall ensure that the forms required under this section are prepared in cooperation with the committee. If the committee fails to cooperate, the Secretary of Community and Economic Development or the secretary's designee shall complete the preparation of the forms. The Secretary of Community and Economic Development shall issue and distribute the forms annually, as needed, to the county commissioners, controller or auditors of each county. (g) Changes to forms.--The Secretary of Community and Economic Development shall include within the report forms specified in this section the changes necessitated under this part in regard to property, powers, duties and obligations of institution districts transferred to counties. The committee may not be held responsible for the changes to the forms. (h) Accounting and fiscal practices.--The Secretary of Community and Economic Development shall convene the committee to assist counties in developing appropriate accounting and fiscal practices in compliance with generally accepted accounting principles.

16 Pa.C.S. § 14990 Membership.

Each county may establish a sinking fund commission. The sinking fund commission shall be composed of: (1) the county commissioners; (2) the controller, or auditors in counties without a controller; and (3) the treasurer.

16 Pa.C.S. § 14991 Management of sinking funds.

(a) Income.--The sinking fund commission shall annually apply the interest received on sinking fund deposits, the interest received on bonds held in the sinking fund and all other income, if any, from the sinking fund for the purpose of reducing the amount of money required to be paid by the county for sinking fund purposes for the following year, unless the income is necessary to pay the bonds of the county as the bonds mature and become payable. The income and the amount required to be paid by the county for sinking fund purposes shall annually equal the full amount required to be paid for sinking fund purposes to the several sinking funds. (b) Sale of bonds.--The sinking fund commission may, whenever the commission deems necessary and for the best interest of the several sinking funds, sell any bonds held by the commission other than bonds of the county itself.

16 Pa.C.S. § 14992 Bonds of county held by commission.

(a) Bonds generally.--The bonds of the county held by the sinking fund commission shall be stamped in a conspicuous manner to show that the bonds have been purchased for the sinking fund. The bonds may not be reissued or sold. (b) Interest.--The sinking fund commission may not require the county to pay interest on any of the bonds held by the commission, unless the commission deems the payment of interest necessary for the purpose of having adequate money on hand to pay the bonds of the county as the bonds mature and become payable. (c) Cancellation of bonds.--The bonds of the county held by the sinking fund commission shall be canceled immediately upon maturity.

16 Pa.C.S. § 14993 Pay off, cancellation, priority and sale of county bonds.

(a) Pay off and cancellation of bonds.--In order to facilitate the extinguishment of the county debt, the county bonds purchased by the sinking fund commission shall be paid off and canceled according to the priority of maturity. The commission may, at the commission's discretion, withhold the purchase of the maturing county bonds until after bonds purchased from a later issue of county bonds shall be paid off and canceled. (b) Sale of bonds.--If the sinking fund commission does not have sufficient money to meet the payment of the earlier maturing bonds, the bonds shall be sold by the commission at not less than par.

16 Pa.C.S. § 14995 Investment of sinking fund money.

The sinking fund commission shall have the power to invest county sinking funds as authorized by the former act of July 12, 1972 (P.L.781, No.185), known as the Local Government Unit Debt Act, and liquidate the investment, in whole or in part, by disposing of securities or withdrawing money on deposit. Any action taken to make or to liquidate any investment shall be made by the commission.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM&ttl=16Fetched: 10/16/2026

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