8 Pa.C.S. Ch. 10

in effect

8 Pa.C.S. § 10A01 Eligibility of mayor.

No mayor may hold any other borough office or appointment during the term for which the mayor is elected, except as is permitted under section 1104 (relating to appointments and incompatible offices). The mayor shall be eligible to succeed himself. The mayor shall not be a member of council, nor shall the mayor preside over or vote at any meeting of council, except as provided in section 1003 (relating to when the mayor may preside over council and vote, attendance of mayor at council meetings and breaking tie votes).

8 Pa.C.S. § 10A02 Incompatible offices.

No member of Congress or any person holding any office or appointment of profit or trust under the Federal Government or any person holding the office of magisterial district judge may at the same time be capable of holding the office of mayor.

8 Pa.C.S. § 10A03 Oath of mayor.

The mayor, before exercising the duties of office, shall take and subscribe an oath or affirmation of office under 53 Pa.C.S. § 1141 (relating to form of oaths of office). The oath or affirmation may be taken before a judge or magisterial district judge of the county or a notary public and shall be filed with the borough secretary and be preserved among the records of the borough for a period of six years.

8 Pa.C.S. § 10A04 Salary of mayor.

(a) General rule.--The salary of the mayor shall be established by ordinance and shall not exceed the following: (1) In a borough with a population of less than 5,000, a maximum of $4,190 per year. (2) In a borough with a population of 5,000 or more but less than 10,000, a maximum of $8,385 per year. (3) In a borough with a population of 10,000 or more but less than 15,000, a maximum of $12,575 per year. (4) In a borough with a population in excess of 15,000, a maximum of $840 per year per 1,000 residents or fraction of 1,000, the population to be determined by the latest official census figures. (a.1) Treatment of benefits.--Benefits provided to the mayor under section 1202(26) (relating to specific powers) shall not be considered pay, salary or compensation, but payment for all or a part of the premiums or charges for the benefits shall be in accordance with section 1202(26). (b) Change in salary.--A change in salary, compensation or emoluments of the elected office shall become effective at the beginning of the next term of the mayor. (Oct. 31, 2024, P.L.1120, No.131, eff. 60 days) 2024 Amendment. Act 131 amended subsec. (a).

8 Pa.C.S. § 10A05 Salaried mayor not to receive certain fees.

(a) General rule.--Except as provided in subsection (b), any salary paid under an ordinance shall be in lieu of all costs and fees allowed by a mayor. Costs and fees shall be collected by the mayor and deposited into the borough treasury. (b) Marriage ceremony fees.-- (1) Nothing in this part shall be construed to prevent a mayor from receiving a monetary fee for the performance of a marriage ceremony in this Commonwealth, if the fee does not exceed $150 for each ceremony performed. (2) Prior to performing these ceremonies, the mayor shall notify council in writing of the mayor's intention to perform marriage ceremonies. (3) The notification to council shall remain in effect for the term of the mayor or until the notification is rescinded by the mayor. (4) The mayor shall maintain accurate accounts of the fees received relating to the performance of marriage ceremonies and provide council each quarter with a report of money received for that period. The quarterly report shall include the amount of money received and the names of persons from whom money was received, along with the date and the location of the performed ceremony, and the quarterly report shall be considered a public record. (5) The receipt of a fee under this subsection shall not be considered a violation of 65 Pa.C.S. Ch. 11 (relating to ethics standards and financial disclosure) and shall not be considered compensation under this part. Cross References. Section 10A05 is referred to in section 10A07 of this title.

8 Pa.C.S. § 10A06 General powers of mayor.

(a) Oaths and affirmations.--The mayor may administer oaths and affirmations in matters pertaining to borough affairs. (b) Emergencies.-- (1) In addition to the power granted to mayors by 35 Pa.C.S. Pt. V (relating to emergency management services) and in order to enable the mayor to effectually preserve the public peace within the borough, the mayor shall have the power to prevent and suppress mobs, riots and unlawful and tumultuous assemblies. (2) In the event that a state of emergency exists, a mayor shall have the authority to request aid and assistance from law enforcement officers and agencies from a neighboring municipality. (3) In response to a request of a mayor made in accordance with this subsection, a municipal police officer shall, within the borough from which the request was made, have the power and authority to enforce the laws of this Commonwealth or otherwise perform the functions of that office as if enforcing those laws or performing those functions within the territorial limits of the officer's primary jurisdiction, subject to the limitations and conditions set forth in 42 Pa.C.S. § 8953(b), (c), (d) and (e) (relating to Statewide municipal police jurisdiction). (4) If the mayor considers that a state of emergency exists, the mayor may issue a proclamation, which shall be in writing and posted in one or more conspicuous places and the contents of which shall be made available to all news media, declaring a state of emergency for a period not to exceed seven days unless sooner rescinded, modified or ratified or extended by resolution of council. (5) The mayor may prohibit in the proclamation for all or part of the borough: (i) Any person being on the public streets or in the public parks or at any other public place during the hours declared by the mayor to be a period of curfew. (ii) The entry or departure of persons into or from any restricted area. (iii) The sale, purchase or dispensing of any commodities or goods as designated by the mayor. (iv) The transportation, possession or use of gasoline, kerosene or other combustible, flammable or explosive liquids or materials except in connection with the normal operation of motor vehicles, normal home use or legitimate commercial use. (v) Any other activities as the mayor reasonably believes should be prohibited to help preserve life, health, property or the public peace. (6) The proclamation shall describe the specific restricted area with particularity and shall specify the hours when restrictions are to be in effect. (7) A person violating the proclamation of emergency commits a summary offense and shall, upon conviction, be sentenced to pay a fine not to exceed $300 and costs or to a term of imprisonment not to exceed 30 days.

8 Pa.C.S. § 10A07 Duties of mayor.

The mayor shall have the following duties: (1) To preserve order in the borough, to enforce the ordinances and regulations, to remove nuisances, to exact a faithful performance of the duties of the officers appointed and to perform any other duties as shall be vested in the mayor's office by law or ordinance. (2) Except as provided in section 1006(4) (relating to duties of council), to sign papers, contracts, obligations and documents as may be required by law. (3) To collect any costs and fees received and to pay the money into the treasury, except as provided in section 10A05(b) (relating to salaried mayor not to receive certain fees), to report to the council from time to time on the state of the borough and to make recommendations to the council on matters of borough concern. The borough shall furnish the mayor with the necessary dockets, books, forms and files as are necessary for the conduct of the mayor's office and which shall be and remain the property of the borough and be surrendered to the mayor's successor in office.

8 Pa.C.S. § 10A08 President or vice president of council to act as mayor.

(a) General rule.--If the mayor is absent or incapacitated or there is a vacancy in the office, the duties of the office shall be discharged by the president of council or, in the absence or incapacity of the president of council or if there is a vacancy in the office, by the vice president of council. (b) Salary.--While discharging the duties of mayor, the president or vice president of council shall be entitled to the same salary as the mayor would receive and, during the time the salary is paid to the president or vice president of council as acting mayor, the mayor shall not be paid compensation. (c) Veto and voting power.--The president or vice president of council while acting as mayor shall have power to veto a proposed ordinance or the annual tax resolution under section 1302(a) (relating to tax levy) or to break a tie but shall not have power to vote as a member of council. (July 2, 2019, P.L.351, No.51, eff. 60 days) 2019 Amendment. Act 51 amended subsec. (c).

8 Pa.C.S. § 1001 Organization of council, quorum, participation by telecommunication device, voting, compensation and eligibility.

(a) Organization.--The council shall organize on the first Monday of January of each even-numbered year by electing one member as president and one member as vice president, who shall hold the offices at the pleasure of the council. If the first Monday is a legal holiday, the meeting and organization shall take place the following day. Any action taken by any council at any time between 12:01 a.m. on January 1 of an even-numbered year and the organization of council in that year shall be subject to reconsideration by the new council at any time within ten days after organization. The council may, at the organizational meeting, appoint other officers as may be provided for by law or ordinance, or as may be deemed necessary for the conduct of affairs of the borough, and may transact any other business as may come before the meeting. The president, and, during the president's absence or incapacity, the vice president, shall preside over the meetings of council and perform other duties as are prescribed by this part or by ordinance. (b) Quorum.--A majority of the membership of council then in office shall constitute a quorum. Except as provided in subsection (c), only council members physically present at a meeting place within the borough shall be counted in establishing a quorum. (c) Telecommunication.--Council may provide for the participation of council members in council meetings by means of telecommunication devices, such as telephones or computer terminals, which permit, at a minimum, audio communication between locations, if the following apply: (1) A majority of the membership of council then in office is physically present at the advertised meeting place within the borough and a quorum is established at the convening or reconvening of the meeting. If, after the convening or reconvening of a meeting, a member has been disqualified from voting as a matter of law, but is still physically present, council members participating by telecommunication device in accordance with this section shall be counted to maintain a quorum. (2) The telecommunication device used permits the member or members of council not physically present at the meeting to: (i) speak to and hear the comments and votes, if any, of the members of council who are physically present, as well as other members of council who may not be physically present and are also using a telecommunication device to participate in the meeting; and (ii) speak to and hear the comments of the public who are physically present at the meeting. (3) The telecommunication device used permits the members of council and the members of the public who are physically present at the meeting to speak to and hear the comments and the vote, if any, of the member or members of council who are not physically present at the meeting. (4) Physical absence of a council member. Council may only authorize participation by telecommunication device for one or more of the following reasons: (i) illness or disability of the member of council; (ii) care for the ill or newborn in the member's immediate family; (iii) emergency; and (iv) family or business travel. (5) Nothing in this subsection shall be construed to limit the protections and prohibitions contained in any law or regulation relating to the rights of the disabled. (d) Voting.--A member of the council shall not be disqualified from voting on any issue before the council solely because the member has previously expressed an opinion on the issue in either an official or unofficial capacity. (e) Compensation.--Members of council may receive compensation to be fixed by ordinance as follows: (1) In boroughs with a population of less than 5,000, a maximum of $3,145 per year. (2) In boroughs with a population of 5,000 or more but less than 10,000, a maximum of $4,190 per year. (3) In boroughs with a population of 10,000 or more but less than 15,000, a maximum of $5,450 per year. (4) In boroughs with a population of 15,000 or more but less than 25,000, a maximum of $6,915 per year. (5) In boroughs with a population of 25,000 or more but less than 35,000, a maximum of $7,335 per year. (6) In boroughs with a population of 35,000 or more, a maximum of $8,385 per year. The salaries shall be payable monthly or quarterly for the duties imposed by this part. Benefits provided to members of council under section 1202(26) (relating to specific powers) shall not be considered pay, salary or compensation, but payment for all or a part of the premiums or charges for the benefits shall be in accordance with section 1202(26). Any change in salary, compensation or emoluments of the elected office shall become effective at the beginning of the next term of the member of council. (e.1) Alternative compensation.--Notwithstanding subsection (e), the council may provide that members of the council shall receive compensation on a per-meeting basis based on attendance of members of council. Total annual compensation may not exceed the amounts specified in subsection (e). Compensation shall only be payable for duly advertised public meetings in which a member of council participated, except compensation is not payable if a member of council is absent from a meeting and the absence is not excused. Excused absence from a meeting shall be determined by council and shall include, but not be limited to, an emergency or illness of the member of council or the member's immediate family, as well as family or business travel. Council may require documentation to support an excused absence. (f) Eligibility for compensation.--The population shall be determined by the latest available official census figures, except that a borough shall not be required to reduce the salary of a mayor or member of council as a result of a decrease in population. In no case shall the compensation for any member of council exceed that of the mayor in any given borough, but, if the mayor's compensation exceeds that authorized by this section for members of council, the president of council may receive compensation not to exceed that of the office of mayor. (Oct. 31, 2024, P.L.1120, No.131, eff. 60 days) 2024 Amendment. Act 131 amended subsecs. (e) and (f) and added subsec. (e.1). Cross References. Section 1001 is referred to in sections 1003, 1006 of this title.

8 Pa.C.S. § 1002 Oath of members of council.

Before entering upon the duties of their offices, the members of council shall take and subscribe an oath or affirmation of office under 53 Pa.C.S. § 1141 (relating to form of oaths of office). The oath or affirmation may be taken before any judge or magisterial district judge of the county, a notary public or the mayor of the borough when the individual has qualified, and the oath or affirmation shall be filed with the borough secretary and preserved among the records of the borough for a period of six years.

8 Pa.C.S. § 1003 When the mayor may preside over council and vote, attendance of mayor at council meetings and breaking tie votes.

(a) Presiding over meetings.--The mayor shall preside over the organization of the council until it is organized as provided in section 1001 (relating to organization of council, quorum, participation by telecommunication device, voting, compensation and eligibility) and shall be deemed a member of council at the organizational meeting if the mayor's membership becomes necessary to constitute a quorum. (b) Voting at meetings.--The mayor shall not vote at the meeting unless the mayor's vote shall, for any reason, be required to effect the organization of council or to elect any officer who is required to be or may be elected at the organizational meeting. If the mayor is absent from the organizational meeting, one of the members of council physically present at the meeting and chosen by the members eligible to vote at the meeting shall preside. (c) Attendance.--The mayor may attend any or all regular and special meetings of council and take part in the discussions of the council on matters pertaining to borough affairs, subject to any restrictions applicable to members of council contained in the rules of order or bylaws of the council. (d) Tie votes.-- (1) If, by reason of a tie or split vote, the council shall be unable to: (i) enact or pass any ordinance, resolution or motion; (ii) declare any vacancy pursuant to section 903 (relating to right of council to declare seat of member vacant for failure to qualify); (iii) fill any other vacancy in its membership or in any other borough office; or (iv) take any action on any matter lawfully brought before it; the mayor, if in attendance at the meeting, may, at the mayor's option, cast the deciding vote or shall direct that the matter be tabled until a special meeting of council. (2) The special meeting of council shall be held within not less than five days or more than ten days at which time the matter shall be reconsidered by council. (3) If a tie or split vote still exists, it shall be the duty of the mayor at that time to cast the deciding vote. (4) If a tie or split vote occurs at any meeting when the mayor is not in attendance, the matter shall be tabled to a special meeting to be held within not less than five days or more than ten days as set by the president of council, and the mayor shall be given at least five days' notice of the meeting, at which meeting it shall be the duty of the mayor to cast the tie-breaking vote. Cross References. Section 1003 is referred to in section 10A01 of this title.

8 Pa.C.S. § 1004 Failure of council to organize.

If the council of any borough fails to organize within ten days from the time prescribed in this chapter, the court of common pleas, upon the petition of at least ten registered electors of the borough verified by the affidavit of one of the petitioners, shall issue a rule upon the delinquent members of council to show cause why their seats should not be declared vacant. The rule shall be returnable not less than five days from the time of its issue, and, after hearing, the court may declare the seats of the members of council responsible for the failure to organize vacant and shall appoint others in their place, who shall hold office for the respective unexpired terms.

8 Pa.C.S. § 1005 Powers of council.

The council shall have power: (1) To, by motion, ordinance or resolution, create the offices of and appoint a treasurer, a secretary, a solicitor, an engineer, a street commissioner and other officers as it deems necessary. The treasurer and the secretary shall not be members of council. A bank or bank and trust company may be appointed as treasurer. All officers and employees appointed by the council, with the exception of those who under this part or any other act are under civil service or have a definite term of office, shall serve for an indefinite term at the pleasure of the council. (2) To mitigate or remit fines and forfeitures in reasonable cases. (3) By resolution, to make temporary loans on the credit of the borough in anticipation of taxes to be collected and issue certificates of indebtedness. The loans shall be repaid from the first money available from taxes in anticipation of which the loans were made. (4) With respect to depositories and securities, to: (i) Appoint and revoke the appointment of one or more depositories for borough funds and to fix and approve security to be furnished by the depository. The security may be bonds with corporate or individual securities to be approved by council, or collateral security consisting of obligations of the United States or the Commonwealth or any political subdivision, deposited with the borough or with any bank or trust company within this Commonwealth and of a market value of 120% of the amount of the deposit to be secured. Any deposit of collateral shall be under proper agreement and be accompanied by proper assignment or power of attorney for the transfer of the collateral. The borough treasurer shall deposit all borough funds in a depository designated under this subparagraph. If borough funds are deposited under this subparagraph, the borough treasurer shall be released and discharged from further liability on account of the deposit. (ii) Subparagraph (i) shall not be construed to require a depository to furnish bond or collateral security to cover the amount of any deposit to the extent that the deposit is insured with the Federal Deposit Insurance Corporation. (5) To secure indemnity bonds or policies of insurance as it may deem necessary to protect the borough from loss by reason of fire, flood, windstorm, burglary, larceny, negligence or dishonesty or insolvency of a depository, or otherwise, and to pay for the protection the usual or customary costs. (6) With respect to investments, to: (i) make investment of borough sinking funds as authorized by 53 Pa.C.S. Pt. VII Subpt. B (relating to indebtedness and borrowing); (ii) make investment of money in the general fund and in special funds of the borough other than the sinking funds as authorized by Chapter 13 (relating to taxation and finance); and (iii) liquidate any investment, in whole or in part, by disposing of securities or withdrawing funds on deposit. Any action taken to make or to liquidate any investment shall be made by the officers designated by action of the council. (7) To provide, by ordinance passed by a two-thirds vote of the entire number of members of council elected, for the appointment of an independent auditor who shall be a certified public accountant registered in this Commonwealth, a firm of certified public accountants registered in this Commonwealth or a competent public accountant or a competent firm of public accountants. (i) When an ordinance has been adopted, an independent auditor shall be appointed annually, by resolution before the close of the fiscal year, to make an independent examination of the accounting records of the borough for the fiscal year, and the independent auditor shall also perform the other duties and exercise the powers as conferred upon the independent auditor under Subchapter C (relating to auditors). (ii) When an independent auditor is appointed as provided in this paragraph, the office of elected borough auditor or controller is abolished, but the borough auditor or controller then in office shall continue to hold office during the term for which elected, and the borough auditor or controller shall not audit, settle or adjust the accounts audited by the independent auditor but shall perform the other duties of office. (iii) If any borough has provided by ordinance for the audit of its accounts by an appointed auditor, the borough shall have the right at any time to repeal the ordinance, and the office of appointed auditor shall be abolished as of the date set in the ordinance. The borough shall have the further right at the next municipal election following the repeal of the ordinance to elect three auditors, one for a term of two years, one for a term of four years and one for a term of six years, from the first Monday of January following the election, which auditors shall succeed the appointed auditor and shall have and possess all the powers and perform all the duties provided in this part for elected auditors. If, at any time after the effective date of any ordinance abolishing the office of appointed auditor, there shall be a vacancy in the office of elected auditor, council shall fill the vacancies in the manner prescribed in section 901 (relating to filling vacancies in elective borough offices). (8) To make, authorize and ratify expenditures for lawful purposes from funds available or from funds borrowed within legal limits. (9) To pay authorized expenses incurred by elected and appointed borough officers in connection with their duties or other borough business. Cross References. Section 1005 is referred to in sections 806, 1059.11, 24A04 of this title.

8 Pa.C.S. § 1006 Duties of council.

It shall be the duty of council: (1) To organize, under section 1001 (relating to organization of council, quorum, participation by telecommunication device, voting, compensation and eligibility), in even-numbered years. (2) To meet at a stated time at least once a month. Council may adjourn to a stated time for general business or for special businesses. If no quorum is present at a regular, special or reconvened meeting, a majority of those who do meet may agree upon another date for like business in a manner consistent with 65 Pa.C.S. Ch. 7 (relating to open meetings). Special meetings may be called by the president of council or upon written request of at least one-third of the members of council. Members shall have at least 24 hours' notice of the special meetings. The notice shall state whether it is for general or special purposes, and, if it is for special purposes, the notice shall contain a general statement of the nature of the business to be transacted. Presence at a meeting constitutes waiver of notice. Council may adopt rules relating to the calling and holding of special meetings, which rules shall supersede the provisions of this section, provided that the rules comply with the provisions of 65 Pa.C.S. Ch. 7. (3) To make and preserve records of its proceedings. (4) To enact, revise, repeal and amend ordinances and resolutions under Chapter 33 (relating to ordinances), and bylaws, rules and regulations, not inconsistent with the laws of this Commonwealth, as it deems beneficial to the borough and to provide for the enforcement of the same. Unless otherwise provided, all powers shall be exercised by vote of the majority of council eligible to vote at a meeting. Routine, ministerial or administrative purchases and powers may be made and exercised by officers or committees if authority for the action was previously given or if the action is subsequently ratified by council. If any action by the council results in a specific written contract or agreement, the contract or agreement shall be signed by the president of the council. (5) To cause notices to be served, as required by law or ordinance, in a manner council may by motion or other action decide. (6) To fix the compensation of all of the borough officers, appointees and employees. (7) To fix the amount of security to be given by the treasurer and by other officers, appointees and employees as it may designate. Cross References. Section 1006 is referred to in section 10A07 of this title.

8 Pa.C.S. § 1009 Typewritten, printed, photocopied, microfilmed and electronically or digitally stored records valid and recording or transcribing records.

(a) Validity.--All borough records required to be recorded or transcribed shall be deemed valid if typewritten, printed, photocopied, microfilmed or electronically or digitally stored or retained by any other process that accurately reproduces the original and forms a durable medium for recording, storing and reproducing in accordance with the act of May 9, 1949 (P.L.908, No.250), entitled "An act relating to public records of political subdivisions other than cities and counties of the first class; authorizing the recording and copying of documents, plats, papers and instruments of writing by digital, photostatic, photographic, microfilm or other process, and the admissibility and enlargements in evidence; providing for the storage of duplicates and sale of microfilm and digital copies of official records and for the destruction of other records deemed valueless; and providing for the services of the Pennsylvania Historical and Museum Commission to political subdivisions." (b) Requirements.--If recording or transcribing in a specified book of record is required, including minutes of the proceedings of the council, the records shall be recorded or transcribed as follows: (1) in a mechanical post binder book capable of being permanently sealed with consecutively numbered pages with a security code printed on it and a permanent locking device with the borough seal being impressed upon each page; or (2) in a bound book with pages being consecutively numbered by transcribing directly upon the pages of the book of record or by permanently attaching the records or copies to the book of record with the borough seal being impressed upon each page to which the record is attached, with each impression covering both a portion of the attached record and a portion of the page of the book of record to which the record is attached. (c) Previously recorded documents.--All records previously recorded or transcribed in any manner authorized by this part at the time the records were recorded or transcribed are validated. Cross References. Section 1009 is referred to in section 1111 of this title.

8 Pa.C.S. § 1014 Hearings before council; witnesses.

Councils may compel the attendance of witnesses and the production of books, papers or other evidence at any meeting of the council or any committee of the council and for that purpose may issue subpoenas, signed by the president of council or the chair of the committee, which shall be served in any part of this Commonwealth. If a witness refuses to testify to any fact within the witness's knowledge or to produce any books or papers in the witness's possession or control required to be used as evidence in any case, the borough solicitor shall report the facts relating to the refusal to the court of common pleas. If the court determines the evidence required of the witness to be legal and competent, it shall order the witness to testify or produce the evidence required. Cross References. Section 1014 is referred to in section 1015 of this title.

8 Pa.C.S. § 1015 Witness fees and mileage.

No individual residing outside the borough and subpoenaed under section 1014 (relating to hearings before council; witnesses) shall be required to respond to the subpoena until mileage to and from the borough at the rate established by the council under the act of July 20, 1979 (P.L.156, No.51), referred to as the Uniform Mileage Fee Law, and witness fees as required by law relating to witnesses have been paid.

8 Pa.C.S. § 1016 Examination of witnesses; penalty.

An individual called as a witness, as provided in this chapter, may be examined under oath, administered by the president of council or chair of the committee and, for the giving of false testimony, shall be liable for prosecution under applicable laws for perjury.

8 Pa.C.S. § 1041 Auditors to meet yearly and audit accounts.

(a) First meeting.--The auditors of the borough shall meet on the first Tuesday of January of each year and shall organize by the election of a chair and a secretary. If the first Tuesday is a legal holiday, the meeting and organization shall take place the following day. Two auditors shall constitute a quorum. (b) Audits.--The auditors: (1) Shall audit, adjust and settle the accounts of the tax collectors, the magisterial district judge and all officers of the borough. (2) May audit, adjust and settle the accounts of any person, corporation, association, organization, committee or commission receiving or expending borough funds. (3) Audit and report to the council, upon the accounts of every officer of the borough, upon the death, resignation, removal or expiration of the term of the officer. Unless otherwise agreed to by the auditors and the person being audited, the audit shall be conducted at the place the records of the person are normally kept. (b.1) Cancellation.--All orders, vouchers and certificates of indebtedness which have been paid shall, on their presentation to the auditors, be canceled by writing or stamping the word "audited" on the face of the documents. (c) (Reserved). (d) (Reserved). (e) (Reserved). (f) (Reserved). (g) (Reserved).

8 Pa.C.S. § 1053 Compensation of auditors.

(a) General compensation.--Subject to the limitations set forth in subsection (b), each auditor shall receive $10 per hour for each hour or portion of an hour necessarily employed in the discharge of the auditor's duties, to be paid by the borough. (b) Limits.--No auditor in a borough having a population of 10,000 or less shall be entitled to receive more than $1,000 for completing the annual audit, settlement and adjustment. No auditor in a borough having a population in excess of 10,000 shall be entitled to receive more than $2,000 for completing the annual audit, settlement and adjustment. (c) Reimbursements.--Each auditor shall be reimbursed for travel costs incurred in the performance of the auditing duties at the rate established by the council under the act of July 20, 1979 (P.L.156, No.51), referred to as the Uniform Mileage Fee Law, and for other actual expenses, including postage, notary fees or publication costs, necessarily incurred during the audit.

8 Pa.C.S. § 1055 Subpoenas, oath and perjury.

(a) Subpoenas.--A majority of the auditors of any borough shall have the power to issue subpoenas to obtain the attendance of the persons whose accounts they are required to adjust, their executors and administrators, and of any persons whom it may be necessary to examine as witnesses and to compel their attendance, and may also compel the production of all documents, including books, vouchers and papers relative to borough accounts. If any person refuses or neglects to appear, to produce documents or to testify, the auditors shall petition the court of common pleas of the county to issue a subpoena to the person and to require the person to produce documents or to appear and to testify before the court. The court shall issue the subpoena if it deems the documents or testimony relevant to the issue. (b) Oaths.--The auditors of any borough shall have power to administer oaths and affirmations to all persons brought or appearing before them, whether accountants, witnesses or otherwise. Persons guilty of swearing or affirming falsely on the examination commits perjury. Cross References. Section 1055 is referred to in section 1059.11 of this title.

8 Pa.C.S. § 1058 Pay of witnesses.

Witnesses, other than officers of the borough, appearing before the auditors and individuals or officers serving subpoenas shall be paid, out of the borough treasury upon authorization signed by a majority of the auditors and orders drawn on the borough treasury, the same fees as are payable for rendering similar services in civil proceedings before a magisterial district judge. The amount paid shall be made a part of the charge against any officer who shall be charged by the auditors with any balance, if the costs have been incurred in establishing the balance. The costs collected from any officer shall be repaid into the borough treasury. Cross References. Section 1058 is referred to in section 1059.11 of this title.

8 Pa.C.S. § 1059 Auditors to settle accounts where witnesses do not appear.

If any person in possession of documents relative to public accounts before auditors refuses to produce the same or if any officer whose accounts are to be settled and adjusted by the auditors refuses to appear or submit to examination as directed by this subchapter, the auditors or a majority of them may proceed, by the examination of witnesses and other evidence, to ascertain and settle, as near as may be, the amount of public money received by the officer and its application to public purposes or otherwise. Cross References. Section 1059 is referred to in section 1059.11 of this title.

8 Pa.C.S. § 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. 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 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. (1) (Deleted by amendment). (2) (Deleted by amendment). (3) (Deleted by amendment). (4) (Deleted by amendment). (5) (Deleted by amendment). (6) (Deleted by amendment). (7) (Deleted by amendment). (8) (Deleted by amendment). (b) Details.--The auditors shall prepare a report which shall contain an audit of the accounts of the last fiscal year and shall also show a complete statement of the financial condition of the borough, giving in detail all of the following: (1) The actual indebtedness. (2) The amount of funded debt. (3) The amount of floating debt. (4) The valuation of taxable property in the borough. (5) The assets of the borough with their character and value. (6) The date of maturity of the respective forms of funded debt of the borough. (b.1) Filing of report and penalties.--The report shall be prepared no later than 90 days after the close of the fiscal 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. 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. (c) Service of report.--The secretary of the auditors shall serve, by registered or certified mail, notice to every elected or appointed official against whom a balance or shortage appears in the report required under subsection (b). The notice shall be served prior to the filing of the report and shall indicate the amount of the balance or shortage and a brief description of how the balance or shortage was derived. The notice shall indicate that the balance or shortage is deemed a surcharge under section 1059.3 (relating to surcharge by auditors) and shall apprise the officer served of the right to appeal under section 1059.4 (relating to appeals from audit). Service of notice is complete when the notice is properly addressed, postage prepaid and mailed. Failure to receive the notice required by this subsection shall not constitute grounds for relief from any judgment entered under this chapter. (d) Presentation.--The annual auditors report and the annual financial statement shall be presented on a uniform form prepared by a committee as provided in Chapter 13 (relating to taxation and finance). (Oct. 24, 2018, P.L.876, No.135, eff. 60 days) 2018 Amendment. Act 135 amended subsecs. (a) and (b.1).

8 Pa.C.S. § 1059.2 Attorney to auditors.

The borough auditors may employ an attorney if deemed advisable by a majority of the auditors. The auditors, with the agreement of council, shall determine the compensation to be paid to the attorney. If the auditors and council cannot agree on the compensation, upon petition of the auditors, the court of common pleas shall establish the compensation for the attorney employed by the auditors. The compensation for the attorney shall be paid out of the borough general fund.

8 Pa.C.S. § 1059.3 Surcharge by auditors.

(a) Surcharges.-- (1) 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 borough shall be a surcharge against any officer against whom the balance or shortage shall appear, or who by vote, act or neglect has permitted or approved the expenditure. (2) The following shall apply: (i) No elected or appointed official of a borough may be surcharged for any act, error or omission in excess of the actual financial loss sustained by the borough. (ii) A surcharge shall take into consideration as its basis the results of the act, error or omission and the results had the procedure been strictly in accordance with law. (iii) Subparagraph (i) shall not apply to cases involving fraud or collusion on the part of officers nor to any penalty enuring to the benefit of or payable to the Commonwealth. Notwithstanding this section, the procedures in the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law, shall apply to balances and shortages in the tax accounts of the tax collector. (iv) No elected or appointed official of a borough may be surcharged if the official acted in good faith reliance on a written, nonconfidential opinion of the solicitor of the borough or on an opinion of the borough solicitor publicly stated at an open meeting of the borough and recorded in the official minutes of the meeting. This subparagraph shall not apply if a solicitor's opinion has been rendered under duress or if the parties seeking and rendering the solicitor's opinion have colluded to purposefully commit a violation of law. As used in this subparagraph, the term "solicitor" shall include a special counsel appointed by the borough for a specific matter. (b) Illegal acts.--In any matter involving a financial transaction, any official knowingly and willfully acting contrary to law commits a misdemeanor and, upon conviction, may be sentenced to pay a fine not exceeding $100. (Oct. 16, 2024, P.L.1018, No.110, eff. 60 days) 2024 Amendment. Act 110 amended subsec. (a)(2). Cross References. Section 1059.3 is referred to in sections 1059.1, 1059.11 of this title.

8 Pa.C.S. § 1059.4 Appeals from audit.

It shall be lawful for the borough, or any taxpayer of the borough on its behalf, or any person whose account is settled or audited, to appeal from the settlement or audit, as shown in the auditors report, to the court of common pleas of the county no later than 40 days from the date of the filing of the auditor's report with the clerk of common pleas. Cross References. Section 1059.4 is referred to in sections 1059.1, 1059.8 of this title.

8 Pa.C.S. § 1059.5 Taxpayers appealing to enter bond.

No appeal by a taxpayer or officer may 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 all costs of appeal, in case, if the appellant is a taxpayer, the appellant fails to obtain a final decision more favorable to the borough than that awarded by the auditors or, in case, if the appellant is an accounting officer, the appellant fails to obtain a final decision more favorable to the officer than that awarded by the auditors. Unless the bond is filed as provided in this section, the court of common pleas, upon application, shall set aside the appeal.

8 Pa.C.S. § 1059.6 Procedure on appeals.

(a) Evidence and burden.--In any proceeding upon an appeal from a report of the auditors, the accounts of the office or officers or the person, corporation, association, organization, committee or commission in question may be investigated de novo, and the burden shall be upon each officer, person, corporation, association, organization, committee or commission whose accounts are involved in the appeal of establishing the person's right to credits claimed by the person, but the opposing party in the appeal may use any facts, figures or findings of the report of the auditors as prima facie evidence against any officer or other entity. (b) Multiple appeals.--If more than one appeal from a report of the auditors has been taken, the court shall, on its own motion or upon motion of any interested party, direct the several appeals to be disposed of in a single proceeding.

8 Pa.C.S. § 1059.7 Findings of fact and law, judgment and appeals.

After the hearing, the court shall file its findings of fact and law and enter judgment accordingly, and the judgment so entered may be enforced by the prevailing party by any appropriate proceeding. Appeals from the court's ruling may be taken in accordance with law.

8 Pa.C.S. § 1059.8 Attorney fees.

(a) Fees awarded.--Upon final determination of an appeal taken under section 1059.4 (relating to appeals from audit) from any report, audit or settlement of the account of any borough officer, attorney fees shall be awarded as follows: (1) If, in the opinion of the court, the final determination is more favorable to the borough officer involved than that awarded by the auditors, the borough shall pay reasonable attorney fees or, under paragraph (3), a portion of reasonable attorney fees incurred by the officer in connection with the surcharge proceeding. (2) If, in the opinion of the court, the final determination is more favorable to the borough than that awarded by the auditors in the case of an appeal taken by the borough or a taxpayer, the borough officer who is the subject of the surcharge proceeding shall pay reasonable attorney fees or, under paragraph (3), a portion of reasonable attorney fees incurred by the borough, elector or taxpayer in connection with the surcharge proceeding. (3) If, in the opinion of the court, the final determination is in part more favorable to the borough and in part more favorable to the borough officer involved in the surcharge proceeding than that awarded by the auditors, the court may order: (i) the borough to pay a portion of reasonable attorney fees incurred by the officer in connection with the surcharge proceeding; or (ii) the borough officer who is the subject of the surcharge proceeding to pay a portion of reasonable attorney fees incurred by the borough or taxpayer in connection with the surcharge proceeding. (b) Other accounts.--The attorney fees in case of appeals involving accounts other than those of borough officers shall be allocated in the court's discretion. Cross References. Section 1059.8 is referred to in section 1059.11 of this title.

8 Pa.C.S. § 1059.9 Balances due to be entered as judgments.

A balance in a report of the auditors against an officer of the borough shall constitute a surcharge against the officer as fully as if expressly stated in the report to be a surcharge. The amount of a balance and of any express surcharge shall, if no appeal is taken or after an appeal has been finally determined in favor of the borough, be entered by the prothonotary as a judgment against the officer. The clerk of the court of common pleas shall certify the amount of every balance or surcharge contained in a report from which no appeal has been taken within the time provided under this chapter to the court of common pleas for entry by the prothonotary as a judgment. Any taxpayer of the borough may enforce the collection of the balance or surcharge for the benefit of the borough, by action or execution, upon filing in the court of common pleas a bond, in the sum of $1,000 with one or more sureties, conditioned to indemnify the borough from all costs of the proceedings undertaken by the taxpayer, subject to all rights of appeal from the report of auditors granted by this part. If a person has been or shall be surcharged for an illegal purchase and no fraud or collusion is shown and the surcharge is paid to the borough, the article purchased shall become the property of the person surcharged.

8 Pa.C.S. § 1059.10 Penalty for failure to comply with law.

(a) Neglect.--An auditor neglecting or refusing to comply with this chapter commits a summary offense. (b) Financial interest.--An auditor who is financially interested, directly or indirectly, in a borough transaction commits a summary offense.

8 Pa.C.S. § 1059.11 General powers and duties of independent auditor.

(a) Powers and duties.--If an independent auditor is appointed under section 1005(7) (relating to powers of council), the independent auditor shall have the same powers and duties and be subject to the same penalties as the auditors under this chapter. The independent auditor shall annually examine, audit and settle all accounts in which the borough is concerned. The audit shall consist of an examination in accordance with generally accepted auditing standards and shall include tests of the accounting records and other auditing procedures as the independent auditor considers necessary in the circumstances. The independent auditor shall make and publish the annual financial report in the same form and manner and at the same time as required in this part of the auditors of the borough. (b) Reporting.--The independent auditor shall audit the accounting records of the borough for the fiscal year and shall prepare a report on the examination which shall be subject to appeal in the same manner as reports of the auditors under this chapter. The report shall set forth: (1) The scope of the examination. (2) The independent auditor's opinion of the fairness of the presentation of the financial statement of the borough, which shall show a complete statement of the financial condition of the borough, giving in detail the actual indebtedness, the amount of funded debt, the amount of floating debt, the valuation of the taxable property in the borough, the assets of the borough with their character and value and the date of the maturity of the respective forms of funded debt of the borough. (3) The amount of any balance or shortage or any expenditure of any kind or made in a manner prohibited or not authorized by a statute which came to the independent auditor's attention during the course of the examination and which, in the independent auditor's opinion, causes a financial loss to the borough as provided in section 1059.3 (relating to surcharge by auditors) shall be a surcharge against an officer against whom the balance or shortage shall appear, subject to appeal, entry as judgment, certification and enforcement as provided in this chapter. (c) Hiring attorney.--The independent auditor may employ an attorney subject to the provisions of section 1059.8 (relating to attorney fees), except that the employment shall be with the consent of council. (d) Other applicable laws.--Sections 1055 (relating to subpoenas, oath and perjury), 1058 (relating to pay of witnesses) and 1059 (relating to auditors to settle accounts where witnesses do not appear) shall apply to proceedings initiated by independent auditors. (e) Compensation.--The compensation of the independent auditor shall be determined by council and paid by borough funds.

8 Pa.C.S. § 1061 Oath and bond of controller.

The borough controller shall, before entering upon the duties of office, take the required oath or affirmation of office under 53 Pa.C.S. § 1141 (relating to form of oaths of office). The controller shall give bond to the borough with a surety company to be approved by the council, in a sum as council may direct by ordinance, conditioned for the faithful discharge of the controller's duties. The amount of the bond shall be sufficient to adequately protect the borough from any illegal or unfaithful action by the controller. The cost of the bond shall be paid by the borough.

8 Pa.C.S. § 1062 Salary of controller.

The council shall fix the annual salary of the controller. Any change in salary, compensation or emoluments of the elected office shall become effective at the beginning of the next term of the controller.

8 Pa.C.S. § 1063 General powers and duties of controller.

(a) General duties and powers.--The borough controller shall manage the fiscal affairs of the borough. The controller shall examine, audit and settle all accounts in which the borough is concerned either as debtor or creditor if provision for the settlement is made by law. If no provision or an insufficient provision has been made, the controller shall examine the accounts and report to the council the relevant facts and opinion on the accounts. (b) Accounts.--In the examination, audit and settlement of accounts, the controller shall have all of the powers and perform all of the duties vested in and imposed on the auditors by this part. A person guilty of swearing or affirming falsely before the controller commits perjury. The controller shall make and file an annual report of the audit and make and publish the annual financial report in the same form and manner and at the same time as required in this part of the auditors of the borough. (c) Scope.--The controller shall: (1) have supervision and control of the accounts of all departments, bureaus and officers of the borough authorized to collect, receive or disburse the public money or who are charged with the management or custody of the accounts; (2) audit their respective accounts and may at any time require from any of them a statement in writing of any money or property of the borough in their possession or under their control, showing the amount of cash on hand and the amount deposited in banks and banking institutions, together with the names of the institutions; (3) have power to examine every account of a borough officer in any bank or banking institution to verify the accuracy of the statement of the borough, department, bureau or officer, and it shall be the duty of every department, bureau or officer, and of every bank and banking institution, its officers and agents, to furnish full information to the controller in relation to the account. No banker or banking institution, its officers or agents shall be subject to prosecution under other laws of this Commonwealth for disclosing information with respect to an account; (4) immediately, upon the discovery of any default, irregularity or delinquency, report the discovery to the council; and (5) audit and report upon the accounts of an officer upon the death, resignation, removal or expiration of the term of the officer.

8 Pa.C.S. § 1065 Countersigned warrants.

The controller shall countersign all warrants upon the borough treasurer, with the form of the warrant to be prescribed by council, except that no warrant shall be countersigned unless there is money in the treasury to pay the warrant. If a warrant on the treasurer shall be presented to the controller to be countersigned, the person presenting the warrant shall, if the controller requires, produce evidence that: (1) The amount expressed in the warrant is due to the person in whose favor it is drawn. (2) The supplies or service for payment of which the warrant is drawn have been furnished or performed according to law and the terms of the contract.

8 Pa.C.S. § 1066 Prevention of appropriation overdrafts.

The controller shall not permit any appropriation made by the council to be overdrawn. If an appropriation is exhausted, the object of which is not complete, the controller shall immediately report the fact to the council and accompany the report with a statement of the money which has been drawn on the appropriation and the particular purpose for which it is drawn.

8 Pa.C.S. § 1067 Amount of contracts to be charged against appropriations.

(a) General rule.--A contract involving appropriation of money shall designate the item of appropriation on which it is founded, and the estimated amount of the expenditure which shall be charged against the item, and certified by the borough controller on the contract, before it shall take effect as a contract. Payment required by the contract shall be made from the fund appropriated. (b) Liability for excess.--If the controller certifies a contract in excess of the appropriation made, the borough shall not be liable for the excess, but the controller and the controller's sureties shall be liable for the same, which may be recovered in an action at law by the aggrieved contracting party. (c) Certification by controller.--The controller shall certify contracts for the payment of which sufficient appropriations have been made.

8 Pa.C.S. § 1068 Controller's recommendations on borough finances.

The borough controller shall, as often as the controller may deem expedient or the council shall direct, suggest plans to the council for the management and improvement of the borough finances.

8 Pa.C.S. § 1069 Books to be kept by controller.

The borough controller shall keep a regular set of books which shall be opened and keep as many accounts, under appropriate titles, as may be necessary to show separately and distinctly all the estates and property, real and personal, vested in the borough, all trusts in the care of the borough, all debts due and owing the borough, all receipts and expenditures of the various departments of the borough government and all appropriations made by council and the sums under the same, respectively.

8 Pa.C.S. § 1070 Appeals from controller's report.

Appeals may be taken from the settlement and audit of the controller, as shown in the controller's report to the court of common pleas of the county, by the same persons in the same manner within the same time subject to the same conditions and procedure and with like effect in every respect as provided in this part in the cases of appeals from the settlement and audit of the auditors as shown in their report.

8 Pa.C.S. § 1071 Acceptance by ordinance.

(a) General rule.--This subchapter shall not become operative or effective in any borough not having a controller until the borough shall, by ordinance, accept this chapter. If a borough accepts this subchapter, the court of common pleas, upon petition of council, shall appoint a controller to hold office until the first Monday of January following the next municipal election at which a controller shall be elected under this part. (b) Continuation of borough auditors.--In all boroughs accepting this subchapter, the borough auditors then in office or the appointed auditor serving as borough auditor shall continue to hold office until the first day of January following the election of a borough controller after which date the office of borough auditor shall be abolished. (c) Discontinuation.--A borough may discontinue the office of controller and either reestablish the office of elected auditor or the position of appointed auditor by repealing the ordinance under which the office of controller was created. The controller in office at the time of the repeal shall continue in office until the end of the controller's term.

8 Pa.C.S. § 1086 Powers and duties of tax collector.

(a) General rule.--Except as otherwise provided in subsection (b), the tax collector shall be the collector of all State, county, borough, school, institution district and other taxes levied within the borough by the authorities empowered to levy taxes. (b) Exception.-- (1) No tax collector may collect any tax levied and imposed under the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, unless the ordinance imposing the tax provides that the tax collector shall be the collector of the tax. (2) No ordinance, however, may authorize the collection of income taxes in a manner other than that provided in Chapter 5 of The Local Tax Enabling Act. (c) Other laws.--The tax collector shall, in addition to the powers, authority, duties and responsibilities provided for by this part, have all the powers, perform all the duties and be subject to all the obligations and responsibilities for the collection of taxes as are now vested in, conferred upon or imposed upon tax collectors by law.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM&ttl=08Fetched: 10/16/2026