Section 902. Auditor's Compensation.--(a) Each auditor shall receive ten dollars ($10) for each hour necessarily employed in the duties of the office upon presentation to the board of supervisors of an itemized listing of the dates, times, places and hours worked to perform the audit. No auditor in a township having a population of ten thousand or less is entitled to receive more than one thousand eight hundred dollars ($1,800) for completing the annual audit, settlement and adjustment. No auditor in a township having a population in excess of ten thousand is entitled to receive more than three thousand five hundred dollars ($3,500) for completing the annual audit, settlement and adjustment. ((a) amended Apr. 15, 2024, P.L.33, No.10)
(a.1) The board of supervisors may, by adoption of a resolution, increase the rate of compensation for each auditor under subsection (a) to an amount not greater than eighteen dollars ($18) for each hour necessarily employed in the duties of the office upon presentation to the board of supervisors of an itemized listing of the dates, times, places and hours worked to perform the audit. ((a.1) added Apr. 15, 2024, P.L.33, No.10)
(b) In addition to the time actually used by the board of auditors to complete the audit, settlement and adjustment, each auditor may be compensated at the rate of ten dollars ($10) each hour for not more than fifty hours to audit the accounts of any public official who handles public funds when a vacancy occurs in the office of the public official.
(b.1) The board of supervisors may, by adoption of a resolution, increase the rate of compensation for each auditor under subsection (b) to an amount not greater than eighteen dollars ($18) per hour for not more than fifty hours to audit the accounts of any public official who handles public funds when a vacancy occurs in the office of the public official. ((b.1) added Apr. 15, 2024, P.L.33, No.10)
(c) Each auditor shall be reimbursed for travel costs incurred in the performance of the auditing duties at the rate established by the board of supervisors under the act of July 20, 1979 (P.L.156, No.51), referred to as the Uniform Mileage Fee Law, and for other expenses, including postage, notary fees or publication costs, incurred during the audit.
(902 amended June 22, 1999, P.L.114. No.17)