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§ 1041. Auditors to meet yearly and audit accounts

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 8 Pa.C.S.A. Boroughs and Incorporated TownsEffective: June 17, 2014

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 8 Pa.C.S.A. Boroughs and Incorporated Towns
Part I. Boroughs (Refs & Annos)
Chapter 10. Powers and Duties of Elected Officials
Subchapter C. Auditors (Refs & Annos)
Effective: June 17, 2014
8 Pa.C.S.A. § 1041
Formerly cited as PA ST 53 P.S. § 46041;  PA ST 53 P.S. § 46042
§ 1041. Auditors to meet yearly and audit accounts
Currentness
(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).

Credits

2014, April 18, P.L. 432, No. 37, § 1, effective in 60 days [June 17, 2014].
8 Pa.C.S.A. § 1041, PA ST 8 Pa.C.S.A. § 1041
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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