Witnesses, other than officers of the borough, appearing before the auditors and individuals or officers serving subpoenas shall be paid, out of the borough treasury upon authorization signed by a majority of the auditors and orders drawn on the borough treasury, the same fees as are payable for rendering similar services in civil proceedings before a magisterial district judge. The amount paid shall be made a part of the charge against any officer who shall be charged by the auditors with any balance, if the costs have been incurred in establishing the balance. The costs collected from any officer shall be repaid into the borough treasury.