Section 401. Audits of Accounts of Debtors and Agents of the Commonwealth.--The Department of the Auditor General shall have the power, and its duty shall be,
(a) To audit all accounts for taxes, or other moneys due to the Commonwealth, which shall have been settled by the Department of Revenue, to approve the same if found to be correct, and to return them to the Department of Revenue with a request for a resettlement in the event that any error or discrepancy be found in such accounts;
(b) To audit the accounts of city and county officers, in so far as may be necessary to determine whether such officers have reported and transmitted all moneys payable by them to the Commonwealth, and to furnish the Department of Revenue a report in such detail as shall be sufficient for said department to state and settle an account covering any delinquency;
(c) To audit the accounts of magistrates, aldermen, justices of the peace, burgesses, mayors, and court clerks, for the purpose of ascertaining whether all fines and penalties collected by them and payable to the Commonwealth, or any agency thereof, have been correctly reported and promptly transmitted, and to furnish the Department of Revenue a report in such detail as shall be sufficient for said department to state and settle an account covering any delinquency;
(d) To audit the accounts and records of all agents of the Commonwealth charged with the duty of assessing, appraising, or collecting State taxes or license fees; and
(e) To audit all other accounts between the Commonwealth, acting through any administrative agency thereof, and any person liable to pay money thereto for any purpose or reason whatsoever.
(401 amended June 1, 1931, P.L.318, No.143)
Compiler's Note: Section 7 of Act 50 of 2009 provided that section 401 is repealed insofar as it is inconsistent with Act 50.
Compiler's Note: Section 28 of Act 207 of 2004 provided that any and all references in any other law to a "district justice" or "justice of the peace" shall be deemed to be references to a magisterial district judge.
Compiler's Note: Without amendment to section 401, section 1 of Act 203 of 1976 changed the designations of the following institutions from State schools and hospitals to centers: Cresson, Ebensburg, Laurelton, Pennhurst, Polk, Selinsgrove, Hamburg, Western and White Haven.