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- 2023 Edition
- Pennsylvania Consolidated Statutes
- 53 Pa.c.s. Municipalities Generally
- Part V. Public Improvements, Utilities and Services
- Subpart A. General Provisions
- Chapter 56. Municipal Authorities
53 Pa.C.S. § 5612 Money of Authority
Library | Pennsylvania Statutes |
Edition | 2023 |
Currency | Current through P.A. Acts 2023-66 |
Year | 2023 |
Citation | 53 Pa.C.S. § 5612 |
(a) Treasurer.--All money of any authority from whatever source derived shall be paid to the treasurer of the authority.
(a.1) Prohibition.--
(1) Money of the authority may not be used for any grant, loan or other expenditure for any purpose other than a service or project directly related to the mission or purpose of the authority as set forth in the articles of incorporation or in the resolution or ordinance establishing the authority under section 5603 (relating to method of incorporation).
(2) A ratepayer to an authority shall have a cause of action in the court of common pleas where the authority is located to seek the return of money expended in violation of paragraph (1) from the recipient.
(3) Paragraph (1) shall not apply to the following:
(i) A monetary contribution to a nonprofit community organization or activity that does not exceed $1,000.
(ii) An in-kind service, including the provision of water or other resources to a nonprofit community organization or activity, the value of which does not exceed $1,000.
(iii) An agreement for the joint purchase and use of equipment.
(iv) An agreement for the sharing of equipment during emergency situations.
(b) Report.--A required annual report shall be published in accordance with the following:
(1) Every authority shall file, on or before 180 days following the end of its fiscal year, an annual report of its fiscal affairs covering the preceding fiscal year with the Department of Community and Economic Development and with the municipality or municipalities creating the authority on forms prepared and distributed by the Department of Community and Economic Development. The reports shall also be provided, and may be provided electronically, to any other municipality that has residents served by the authority.
(2) Every authority shall have its books, accounts and records audited annually by a certified public accountant, and a copy of [his] the audit report shall be filed in the same manner and within the same time period as the annual report. The audit shall comply with the following, if applicable:
(i) The generally accepted government auditing standards, including the standards published by the Government Accountability Office.
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