In re Bethlehem Township Annual Audit & Financial Report 1982

Commonwealth Court of Pennsylvania

In re Bethlehem Township Annual Audit & Financial Report 1982

585 A.2d 586, 137 Pa. Commw. 168, 1991 Pa. Commw. LEXIS 20

CourtCommonwealth Court of Pennsylvania

DecidedJanuary 9, 1991

DocketNo. 966 C.D. 1990

StatusPublished

This text of 585 A.2d 586 (In re Bethlehem Township Annual Audit & Financial Report 1982) is published on Counsel Stack Legal Research, covering Commonwealth Court of Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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In re Bethlehem Township Annual Audit & Financial Report 1982, 585 A.2d 586, 137 Pa. Commw. 168, 1991 Pa. Commw. LEXIS 20 (Pa. Ct. App. 1991).

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Opinion

SMITH, Judge.

In this appeal, Appellant requests a determination by this Court that the special auditor for Bethlehem Township, a First Class Township, appointed by the Court of Common Pleas of Northampton County, is authorized to audit and surcharge any person, whether or not a public official, who contributes to the Township’s financial loss.

The trial court rejected Appellant’s arguments below and determined that the First Class Township Code, Act of June 24, 1931, P.L. 1206, as amended, 53 P.S. §§ 55101-58502, does not provide authority to the auditor in a First Class Township to surcharge persons, causing financing loss to the Township, who do not serve as public officers or agents of the municipality and who do not control its funds, as opposed to the filing of a civil lawsuit. The trial court correctly decided the issue in this appeal. That court’s decision is therefore affirmed, and the well-written opinion of President Judge Alfred T. Williams, Jr., captioned In Re: Bethlehem Township Annual Audit and Financial Report — 1982, 1983 and 1984, — Pa.D. & C. 4th-(Northampton County Misc. Nos. 151-1983, 147-1984, 154-1985, filed April 3, 1990), is hereby adopted.

ORDER

AND NOW, this 9th day of January, 1991, the order of the Court of Common Pleas of Northampton County is hereby affirmed upon the opinion of the Honorable Alfred T. Williams, Jr., filed In Re: Bethlehem Township Annual Audit and Financial Report-1982, 1983 and 1984, —— [170]*170Pa.D. & C. 4th - (Northampton County Misc. Nos. 151-1983, 147-1984, 154-1985, filed April 3, 1990).

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SMITH, Judge.

In this appeal, Appellant requests a determination by this Court that the special auditor for Bethlehem Township, a First Class Township, appointed by the Court of Common Pleas of Northampton County, is authorized to audit and surcharge any person, whether or not a public official, who contributes to the Township’s financial loss.

The trial court rejected Appellant’s arguments below and determined that the First Class Township Code, Act of June 24, 1931, P.L. 1206, as amended, 53 P.S. §§ 55101-58502, does not provide authority to the auditor in a First Class Township to surcharge persons, causing financing loss to the Township, who do not serve as public officers or agents of the municipality and who do not control its funds, as opposed to the filing of a civil lawsuit. The trial court correctly decided the issue in this appeal. That court’s decision is therefore affirmed, and the well-written opinion of President Judge Alfred T. Williams, Jr., captioned In Re: Bethlehem Township Annual Audit and Financial Report — 1982, 1983 and 1984, — Pa.D. & C. 4th-(Northampton County Misc. Nos. 151-1983, 147-1984, 154-1985, filed April 3, 1990), is hereby adopted.

ORDER

AND NOW, this 9th day of January, 1991, the order of the Court of Common Pleas of Northampton County is hereby affirmed upon the opinion of the Honorable Alfred T. Williams, Jr., filed In Re: Bethlehem Township Annual Audit and Financial Report-1982, 1983 and 1984, —— [170]*170Pa.D. & C. 4th - (Northampton County Misc. Nos. 151-1983, 147-1984, 154-1985, filed April 3, 1990).

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585 A.2d 586, 137 Pa. Commw. 168, 1991 Pa. Commw. LEXIS 20, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-bethlehem-township-annual-audit-financial-report-1982-pacommwct-1991.