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Current as of January 01, 2022 | Updated by FindLaw Staff
(a) The board of auditors shall meet annually at the place of meeting of the board of supervisors on the day following the day designated by this act for organization of the board of supervisors and they shall organize by the election of a chairman and secretary. The board of auditors shall audit, settle and adjust the accounts of all elected or appointed officials of the township and its boards or agencies that received or disbursed funds of or owing to the township during the immediately preceding calendar year. The board of auditors shall determine the compensations for the current year authorized in section 606 1 for supervisors employed by the township. Two auditors shall constitute a quorum. The auditors may also make an audit of the dockets, transcripts and other official records of the district justices to determine the amount of fines and costs paid over or due the township, and the dockets and records of the district justices shall be open to inspection by the auditors for that purpose. Unless otherwise agreed to by the board of auditors and the officer being audited, the audit shall be conducted at the place the records of the officer are normally kept.
(b) Upon the death or resignation of any of the officials designated in this section to be audited, the board of auditors, upon call of the chairman, shall meet and audit the accounts of the former incumbent and determine the compensation of the successor if so authorized by this act.
Cite this article: FindLaw.com - Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 65901. Township auditors; meetings; duties; quorum - last updated January 01, 2022 | https://codes.findlaw.com/pa/title-53-ps-municipal-and-quasimunicipal-corporations/pa-st-sect-53-65901/
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