An Act amending the act of May 1, 1933 (P.L.103, No.69), known as The Second Class Township Code, in auditors and accountants, further providing for completion, filing and publication of annual township report and financial statement.

SB 971 amends Pennsylvania's Second Class Township Code to update deadlines for township financial reporting. It requires townships' boards of auditors to complete audits by June 30 (instead of April 1) and file reports with township secretaries, county officials, and state agencies by June 30 (instead of 90 days after the fiscal year). Township secretaries must publish simplified financial summaries (showing assets, liabilities, revenue, and expenses) in a local newspaper by July 15 (instead of April 15). This affects second-class townships across Pennsylvania, specifically their auditors and secretaries responsible for financial transparency. The bill focuses on streamlining reporting timelines without altering the core financial disclosure requirements.