Pennsylvania Statutes Title 73 Pa.C.S.A. Townships § 2913. Procedure on appeals

(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 to credits claimed by the officer or person.  The opposing party in the appeal may use any facts, figures or findings of the report of the auditors as prima facie evidence against an officer or person whose accounts are involved in the appeal.

(b) Consolidated appeals.--If more than one appeal from the report of the auditors is heard, the court may on its own motion or shall, upon petition of an interested party, direct the several appeals be consolidated.