Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 4082. Auditor general to settle accounts of officers

The auditor general is hereby authorized and directed, as soon as possible after the passage of this act, to settle the accounts of each and every person whose term or terms as officer, agent or employé of the state government shall have expired since the passage of the act to which this is a supplement,  1 and hereafter, immediately upon the expiration of the term of any officer, agent or employé of the state government, to settle his said account, in such settlement charging such person with all fees received by him for the use of the Commonwealth, and crediting him with the salaries, fees and emoluments appropriated to him by law, and which fees and emoluments he shall have paid into the state treasury during his term or terms in office, or subsequent thereto;  and it shall be the duty of the auditor general to furnish each such person and his sureties with a certified copy of such settlement, and in case a balance shall appear to be due the Commonwealth, he shall place such settlement in the hands of the attorney general for collection from such person or his sureties in the manner provided by law, but in case a balance shall appear to be due any such person who is now or may have been an officer, agent or employé of the state, the auditor general shall draw his warrant upon the state treasurer in his favor for the amount so appearing to be due to him:  Provided, That no credit shall be allowed any such person for fees or emoluments which shall not have been paid by him into the state treasury, nor until such person shall have furnished the auditor general with an itemized statement of the several monthly or quarterly payments, as the case may be, made by him to the state treasurer during his term or terms of office, which said statements, and all other reports required by law, such person is authorized to make, notwithstanding his term or terms of office may have expired, with like effect as if the same had been made at the several periods provided in the act to which this is a supplement.