Pennsylvania § 14985 - Committee to prepare uniform forms.

§ 14985. Committee to prepare uniform forms.

(a) Committee to prepare forms.--The report forms specified in this chapter shall be prepared by a committee. The committee shall consist of the following members:

(1) The Secretary of Community and Economic Development or the secretary's designee, who shall be trained in the field of municipal finance.

(2) One member of the Senate and one member of the House of Representatives, who shall be members of the Local Government Commission, appointed by the majority chairperson of the commission.

(3) Three representatives from the County Commissioners Association of Pennsylvania.

(4) Three representatives from the Pennsylvania State Association of County Controllers.

(5) Three representatives from the Pennsylvania State Association of County Auditors.

(6) One certified public accountant.

(b) Appointment of committee members.--Except for the certified public accountant who shall be appointed by the Governor, the committee members shall be appointed by the president of each organization. For representatives of the county commissioners, one shall be appointed from a county of either the third or fourth class, one from a county of either the fifth or sixth class and one from a county of either the seventh or eighth class. The president of each organization shall supply to the Department of Community and Economic Development the names and addresses of the representatives immediately upon appointment.

(c) Reimbursement of expenses.--The representatives shall serve without compensation but shall be reimbursed by the Commonwealth for all necessary expenses incurred while attending meetings of the committee.

(d) Meetings.--The committee shall meet at the call of the Secretary of Community and Economic Development or the secretary's designee, who shall serve as chairperson of the committee. The Secretary of Community and Economic Development shall call meetings of the committee at the request of the secretary of any of the associations represented under subsection (a). There shall be at least two weeks' notice to each member of the committee of any meeting.

(e) Preparations of forms.--In preparing the uniform forms for annual reports, the committee shall give careful consideration to the differing legal requirements and needs of the counties, producing, if necessary, separate forms for certain classes of counties or groups of classes.

(f) Oversight.--The Secretary of Community and Economic Development or the secretary's designee shall ensure that the forms required under this section are prepared in cooperation with the committee. If the committee fails to cooperate, the Secretary of Community and Economic Development or the secretary's designee shall complete the preparation of the forms. The Secretary of Community and Economic Development shall issue and distribute the forms annually, as needed, to the county commissioners, controller or auditors of each county.

(g) Changes to forms.--The Secretary of Community and Economic Development shall include within the report forms specified in this section the changes necessitated under this part in regard to property, powers, duties and obligations of institution districts transferred to counties. The committee may not be held responsible for the changes to the forms.

(h) Accounting and fiscal practices.--The Secretary of Community and Economic Development shall convene the committee to assist counties in developing appropriate accounting and fiscal practices in compliance with generally accepted accounting principles.