This bill amends Title 8 of the Pennsylvania Consolidated Statutes, specifically addressing the appointment of temporary auditors in boroughs and the adoption of budgets by councils. It introduces new provisions for the appointment of temporary auditors when there are vacancies in the office. If there are three vacancies, one individual will be appointed as the temporary auditor, while two individuals will be appointed if there are two vacancies. The temporary auditor(s) will have the same powers and duties as the elected auditors, and their term will not extend beyond the first Monday in January following the next municipal election. The council will also have the discretion to determine the qualifications for these temporary auditors.

Additionally, the bill outlines the process for budget adoption by the council, mandating that the budget, which includes estimated receipts and expenditures, must be adopted by motion no later than December 31. It also stipulates that the total appropriation cannot exceed the estimated revenues available for the fiscal year. These amendments aim to clarify the procedures for handling vacancies in auditor positions and ensure responsible fiscal management within boroughs. The act is set to take effect 60 days after its passage.

Statutes/Laws affected:
Printer's No. 3803 (Jul 31, 2026): 8-905, 8-1310