§ 401. Audits of accounts of debtors and agents of the Commonwealth
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 401
§ 401. Audits of accounts of debtors and agents of the Commonwealth
The Department of the Auditor General shall have the power, and its duty shall be,
(a) To audit all accounts for taxes, or other moneys due to the Commonwealth, which shall have been settled by the Department of Revenue, to approve the same if found to be correct, and to return them to the Department of Revenue with a request for a resettlement in the event that any error or discrepancy be found in such accounts;
(b) To audit the accounts of city and county officers, in so far as may be necessary to determine whether such officers have reported and transmitted all moneys payable by them to the Commonwealth, and to furnish the Department of Revenue a report in such detail as shall be sufficient for said department to state and settle an account covering any delinquency;
(c) To audit the accounts of magistrates, aldermen, justices of the peace,1 burgesses, mayors, and court clerks, for the purpose of ascertaining whether all fines and penalties collected by them and payable to the Commonwealth, or any agency thereof, have been correctly reported and promptly transmitted, and to furnish the Department of Revenue a report in such detail as shall be sufficient for said department to state and settle an account covering any delinquency;
Credits
1929, April 9, P.L. 343, No. 176, art. IV, § 401. Amended 1931, June 1, P.L. 318, No. 143, § 1.
Footnotes
Reference to “justice of the peace” deemed to be reference to a magisterial district judge, pursuant to 2004, Nov. 30, P.L. 1618, No. 207, § 28(1).
72 P.S. § 401, PA ST 72 P.S. § 401
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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