8 Pa.C.S. § 1059.9

A balance in a report of the auditors against an officer of the borough shall constitute a surcharge against the officer as fully as if expressly stated in the report to be a surcharge. The amount of a balance and of any express surcharge shall, if no appeal is taken or after an appeal has been finally determined in favor of the borough, be entered by the prothonotary as a judgment against the officer. The clerk of the court of common pleas shall certify the amount of every balance or surcharge contained in a report from which no appeal has been taken within the time provided under this chapter to the court of common pleas for entry by the prothonotary as a judgment. Any taxpayer of the borough may enforce the collection of the balance or surcharge for the benefit of the borough, by action or execution, upon filing in the court of common pleas a bond, in the sum of $1,000 with one or more sureties, conditioned to indemnify the borough from all costs of the proceedings undertaken by the taxpayer, subject to all rights of appeal from the report of auditors granted by this part. If a person has been or shall be surcharged for an illegal purchase and no fraud or collusion is shown and the surcharge is paid to the borough, the article purchased shall become the property of the person surcharged.