§ 1059.3. Surcharge by auditors
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 8 Pa.C.S.A. Boroughs and Incorporated TownsEffective: June 17, 2014
Effective: June 17, 2014
8 Pa.C.S.A. § 1059.3
Formerly cited as PA ST 53 P.S. § 46041; PA ST 53 P.S. § 46059.3
§ 1059.3. Surcharge by auditors
(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.
(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),1 known as the Local Tax Collection Law, shall apply to balances and shortages in the tax accounts of the tax collector.
Credits
2014, April 18, P.L. 432, No. 37, § 1, effective in 60 days [June 17, 2014].
Footnotes
72 P.S. § 5511.1 et seq.
8 Pa.C.S.A. § 1059.3, PA ST 8 Pa.C.S.A. § 1059.3
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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