reglab/housing_qa huggingface dataset:
8 PA Cons Stat § 1059.2 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 8 - BOROUGHS AND INCORPORATED TOWNS|Chapter 10 - Powers and Duties of Elected Officials|Section 1059.2 - Attorney to auditors

§ 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 Cons Stat § 1059.3 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 8 - BOROUGHS AND INCORPORATED TOWNS|Chapter 10 - Powers and Duties of Elected Officials|Section 1059.3 - Surcharge by auditors

§ 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.  (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.    Cross References. Section 1059.3 is referred to in sections 1059.1, 1059.11 of this title.
8 PA Cons Stat § 1059.4 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 8 - BOROUGHS AND INCORPORATED TOWNS|Chapter 10 - Powers and Duties of Elected Officials|Section 1059.4 - Appeals from audit

§ 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 Cons Stat § 1059.5 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 8 - BOROUGHS AND INCORPORATED TOWNS|Chapter 10 - Powers and Duties of Elected Officials|Section 1059.5 - Taxpayers appealing to enter bond

§ 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 Cons Stat § 1059.6 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 8 - BOROUGHS AND INCORPORATED TOWNS|Chapter 10 - Powers and Duties of Elected Officials|Section 1059.6 - Procedure on appeals

§ 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 Cons Stat § 1059.7 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 8 - BOROUGHS AND INCORPORATED TOWNS|Chapter 10 - Powers and Duties of Elected Officials|Section 1059.7 - Findings of fact and law, judgment and appeals

§ 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 Cons Stat § 1059.8 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 8 - BOROUGHS AND INCORPORATED TOWNS|Chapter 10 - Powers and Duties of Elected Officials|Section 1059.8 - Attorney fees

§ 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 Cons Stat § 1059.9 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 8 - BOROUGHS AND INCORPORATED TOWNS|Chapter 10 - Powers and Duties of Elected Officials|Section 1059.9 - Balances due to be entered as judgments

§ 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 Cons Stat § 1059.10 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 8 - BOROUGHS AND INCORPORATED TOWNS|Chapter 10 - Powers and Duties of Elected Officials|Section 1059.10 - Penalty for failure to comply with law

§ 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 Cons Stat § 1059.11 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 8 - BOROUGHS AND INCORPORATED TOWNS|Chapter 10 - Powers and Duties of Elected Officials|Section 1059.11 - General powers and duties of independent auditor

§ 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 Cons Stat § 1061 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 8 - BOROUGHS AND INCORPORATED TOWNS|Chapter 10 - Powers and Duties of Elected Officials|Section 1061 - Oath and bond of controller

§ 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 Cons Stat § 1062 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 8 - BOROUGHS AND INCORPORATED TOWNS|Chapter 10 - Powers and Duties of Elected Officials|Section 1062 - Salary of controller

§ 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 Cons Stat § 1063 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 8 - BOROUGHS AND INCORPORATED TOWNS|Chapter 10 - Powers and Duties of Elected Officials|Section 1063 - General powers and duties of controller

§ 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 Cons Stat § 1064 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 8 - BOROUGHS AND INCORPORATED TOWNS|Chapter 10 - Powers and Duties of Elected Officials|Section 1064 - (Reserved)

§ 1064. (Reserved).
8 PA Cons Stat § 1065 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 8 - BOROUGHS AND INCORPORATED TOWNS|Chapter 10 - Powers and Duties of Elected Officials|Section 1065 - Countersigned warrants

§ 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 Cons Stat § 1066 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 8 - BOROUGHS AND INCORPORATED TOWNS|Chapter 10 - Powers and Duties of Elected Officials|Section 1066 - Prevention of appropriation overdrafts

§ 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 Cons Stat § 1067 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 8 - BOROUGHS AND INCORPORATED TOWNS|Chapter 10 - Powers and Duties of Elected Officials|Section 1067 - Amount of contracts to be charged against appropriations

§ 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 Cons Stat § 1068 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 8 - BOROUGHS AND INCORPORATED TOWNS|Chapter 10 - Powers and Duties of Elected Officials|Section 1068 - Controller's recommendations on borough finances

§ 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 Cons Stat § 1069 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 8 - BOROUGHS AND INCORPORATED TOWNS|Chapter 10 - Powers and Duties of Elected Officials|Section 1069 - Books to be kept by controller

§ 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 Cons Stat § 1070 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 8 - BOROUGHS AND INCORPORATED TOWNS|Chapter 10 - Powers and Duties of Elected Officials|Section 1070 - Appeals from controller's report

§ 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 Cons Stat § 1071 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 8 - BOROUGHS AND INCORPORATED TOWNS|Chapter 10 - Powers and Duties of Elected Officials|Section 1071 - Acceptance by ordinance

§ 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.