8 Pa.C.S. § 1041
This is the official text of 8 Pa.C.S. § 1041, part of Pennsylvania’s Pa.C.S — part of the compiled statutory law of Pennsylvania, published by the state as "Pa.C.S." Browse the sections below, each linked to its official government source.
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Auditors to meet yearly and audit accounts.
Official statutory text
(a) First meeting.--The auditors of the borough shall meet on the first Tuesday of January of each year and shall organize
by the election of a chair and a secretary. If the first Tuesday is a legal holiday, the meeting and organization shall take place the following day. Two auditors shall constitute a quorum.
(b) Audits.--The auditors:
(1) Shall audit, adjust and settle the accounts of the tax collectors, the magisterial district judge and all officers of the borough.
(2) May audit, adjust and settle the accounts of any person, corporation, association, organization, committee or commission receiving or expending borough funds.
(3) Audit and report to the council, upon the accounts of every officer of the borough, upon the death, resignation, removal or expiration of the term of the officer. Unless otherwise agreed to by the auditors and the person being audited, the audit shall be conducted at the place the records of the person are normally kept.
(b.1) Cancellation.--All orders, vouchers and certificates of indebtedness which have been paid shall, on their presentation to the auditors, be canceled by writing or stamping the word "audited" on the face of the documents.
(c) (Reserved).
(d) (Reserved).
(e) (Reserved).
(f) (Reserved).
(g) (Reserved).
by the election of a chair and a secretary. If the first Tuesday is a legal holiday, the meeting and organization shall take place the following day. Two auditors shall constitute a quorum.
(b) Audits.--The auditors:
(1) Shall audit, adjust and settle the accounts of the tax collectors, the magisterial district judge and all officers of the borough.
(2) May audit, adjust and settle the accounts of any person, corporation, association, organization, committee or commission receiving or expending borough funds.
(3) Audit and report to the council, upon the accounts of every officer of the borough, upon the death, resignation, removal or expiration of the term of the officer. Unless otherwise agreed to by the auditors and the person being audited, the audit shall be conducted at the place the records of the person are normally kept.
(b.1) Cancellation.--All orders, vouchers and certificates of indebtedness which have been paid shall, on their presentation to the auditors, be canceled by writing or stamping the word "audited" on the face of the documents.
(c) (Reserved).
(d) (Reserved).
(e) (Reserved).
(f) (Reserved).
(g) (Reserved).
Status: in_force · Read it on the official government site
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