Pennsylvania § 2901 - Meetings and general duties.

§ 2901. Meetings and general duties.

(a) Meetings.--The township auditors shall meet annually, on the day following the day which is fixed by this part for the organization of the township commissioners. The auditors shall organize by the election of a chair and secretary. Two auditors shall constitute a quorum.

(b) Duties.--The auditors shall:

(1) Audit, settle and adjust the accounts of the township commissioners, township treasurer, tax collector, secretary and other officers and individuals receiving and disbursing or authorizing the disbursement of the money of the township during the preceding fiscal year.

(2) Audit the dockets, transcripts and other official records of the offices of the magisterial district judge of the township to determine the amounts of fines and costs paid or due to the township. A magisterial district judge of the township shall open and make available to the auditors their dockets, transcripts, records and all other official books or papers for the purpose of the audit. If a magisterial district judge charges a fine contrary to ordinances, or to an act which makes the fine payable to the township, the auditors have the power to surcharge the magisterial district judge in the amount undercharged.

(3) As directed by the board of commissioners, audit and report to the board of commissioners on the accounts of every officer of the township, upon the death, resignation, removal or expiration of the term of the officer.

(c) Audit location.--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.