Title 73, TOWNSHIPS

The auditors shall cancel an order or voucher that the auditors find has been paid by writing or stamping the word "audited" on the face of the order or voucher.

An auditor who fails to comply with the provisions of this subchapter commits a summary offense.

(a) Employment.--The auditors may employ an attorney if a disagreement occurs between the auditors and an official or a board of officials whose accounts the auditors are required to audit. The attorney shall not be employed under this subsection until all of the following occur:…

(a) Surcharge authorized.--The amount of a balance or shortage or an expenditure of a kind or made in a manner prohibited or not authorized by the laws of this Commonwealth that causes a financial loss to the township shall be a surcharge against any of the following: (1) An offi…

A balance against an elected or appointed officer of the township in a report of the auditors shall constitute a surcharge against the officer in the same manner as a balance expressly stated in the report to be a surcharge. The amount of a balance and any express surcharge shall…

An auditor, registered elector or taxpayer of the township may enforce the collection of a judgment entered for a surcharge for the benefit of the township by an appropriate action or execution. A registered elector or taxpayer shall file a bond with one or more sureties in the c…

A township, registered elector or taxpayer on behalf of the township or an officer or person whose account is settled or audited by the auditors may appeal from the settlement or audit to the court of common pleas within 45 days from the date of the filing of the report of the au…

An appeal by a registered elector, taxpayer or officer may not be allowed unless the appellant secures a bond with sufficient surety to prosecute the appeal and pay all the costs of appeal under any of the following circumstances: (1) If the appellant is a registered elector or t…

(a) Investigatory burden.--In a proceeding upon an appeal from a report of the auditors, the accounts of the officer or person in question may be investigated de novo. The officer or person whose accounts are involved in the appeal shall have the burden of establishing the right …

After a hearing, the court shall file its findings of fact and law and enter a judgment accordingly. A judgment entered by the court may be enforced by the prevailing party by an appropriate proceeding. An appeal from the court's ruling may be initiated in accordance with the law…

In a case of appeal from the report or audit of the auditors to the court of common pleas, the cost of the appeal shall be determined by the court. Cross References. Section 2915 is referred to in section 2923 of this title.

(a) Award.--Upon final determination of an appeal initiated under section 2911 (relating to appeals from report) from any report, audit or settlement of the account of a township officer, attorney fees shall be awarded as follows: (1) If, in the opinion of the court, the final de…

If an ordinance has been enacted for the appointment of an independent auditor in lieu of elected auditors under section 1703(a)(3) (relating to elected officers), the board of commissioners shall appoint an independent auditor by resolution and the provisions of this subchapter …

(a) Annual audit.-- (1) The independent auditor shall conduct an annual audit of the finances of the township, as presented in the annual audit and financial report, which shall include all of the following: (i) Each account in which the township is concerned. (ii) The accounts o…

(a) Completion.--The independent auditor shall complete the annual audit by June 30 of each year as directed by the board of commissioners. (b) Filing.--A copy of the audited annual audit and financial report shall be filed with the following: (1) The secretary of the township, i…