Pennsylvania Statutes Title 16 Pa.C.S.A. Counties § 12903. Meetings and quorum

(a) Meetings.--The auditors shall meet at the county seat on the first Monday of January in each year for the purpose of organizing and to begin the audit of the fiscal affairs of the county for the immediately preceding fiscal year. If the first Monday in January is a legal holiday, the meeting shall be held the first day after the first Monday in January.

(b) Deadline.--The auditors shall meet as necessary for the completion of the audit under subsection (a) by the following July 1. The auditors may petition the court of common pleas for additional time for the completion of the audit and the filing of the report. The court, upon a showing of due cause, shall grant additional time as the court deems necessary for completion of the audit and report.

(c) Compensation.--The auditors shall receive compensation as determined by the county commissioners in accordance with the act of November 1, 1971 (P.L. 495, No. 113),  1 entitled “An act providing for the compensation of county officers in counties of the second through eighth classes, for compensation of district attorneys in cities and counties of the first class, for compensation of district election officers in all counties, for the disposition of fees, for filing of bonds in certain cases and for duties of certain officers,” and daily or hourly compensation set for the auditors shall be applicable for any period of additional time granted under subsection (b).

(d) Quorum.--Any two auditors when duly convened shall be a quorum for the purpose of transacting business.