Pennsylvania Senate Bill SB971

Pennsylvania 2025-2026 Regular Session

• Introduced: 8/15/25
• Refer: 8/15/25
• Refer: 10/8/25
• Report Pass: 10/28/25
• Engrossed: 12/8/25
• Refer: 12/9/25

Caption

In auditors and accountants, further providing for completion, filing and publication of annual township report and financial statement.

Summary

SB 971 amends the Second Class Township Code to extend the deadlines for completing, filing, and publishing annual township audit reports and financial statements. Under current law, township auditors must complete the audit by April 1, file the report within 90 days after the fiscal year closes, and the township secretary must publish concise financial information by April 15. The bill changes those dates to the last day of June for audit completion and filing, and July 15 for publication, giving townships and auditors additional time to finalize and distribute the required financial information. The measure applies specifically to second class townships and their boards of auditors, township secretaries, and the county filing offices and state agencies that receive the reports, including the Department of Community Affairs and the Department of Transportation. It also preserves the existing requirement that the published notice include key financial data and a location where the full statements and auditor’s report may be reviewed. The bill retains the penalty that a secretary who fails to file the township report or publish the required financial statement commits a summary offense.

Impact

SB 971 would amend Section 904 of the Second Class Township Code, changing statutory deadlines rather than altering the substance of township auditing or reporting requirements. The practical effect is to delay annual reporting and publication obligations for second class townships by roughly two to three months, which may ease administrative timing pressures for local officials and auditors. It does not change what financial information must be reported, where it must be filed, or the enforcement mechanism for noncompliance.

Sentiment

The available voting history shows strong and unanimous support at every recorded stage, with no recorded dissent in the Senate Local Government Committee, Senate Appropriations Committee, Senate floor, or House Local Government Committee. The absence of committee transcripts limits insight into debate, but the unanimous votes suggest the bill was viewed as a routine, noncontroversial administrative adjustment. Overall sentiment appears favorable and pragmatic, focused on giving townships more time to complete required financial reporting.

Contention

No significant contention is evident in the available record. Because there are no committee transcripts and every recorded vote was unanimous, there is no indication of organized opposition or major disagreement over the deadline changes. Any potential concerns would likely relate to whether extending deadlines could delay public access to township financial information, but no such objection is reflected in the provided materials.