Council shall provide for an independent annual
audit of all municipal accounts and may provide for special audits,
as it deems necessary. Such audits shall be made by a person trained
in accounting or firm of such accountants who have no personal interest,
direct or indirect, in the fiscal affairs of the Municipality or any
of its officials. Council may, without requiring competitive bids,
designate such accountant or firm annually or for a period not exceeding
three years, provided that the designation for any particular fiscal
year shall be made no later than 30 days after the beginning of such
fiscal year.
A.
The Auditors shall audit, settle, and adjust the accounts
of all officials of the Municipality and other officials and persons
receiving and disbursing or authorizing the disbursement of the monies
of the Municipality during the preceding fiscal year.
B.
The Auditors shall complete their audit settlement
and adjustment and file copies thereof with the Chief Administrator
and the Department of Community Affairs and the Pennsylvania Department
of Transportation not later than 90 days after the end of the fiscal
year. Said report shall also show a complete statement of the financial
conditions of the Municipality, with the character and value thereof
and the date of maturity of the respective forms of funded debt thereof.
C.
The amount of any balance or shortage, or of any expenditure
of a kind or made in a manner prohibited or unauthorized by applicable
law, by this Charter, or by ordinance, which causes financial loss
to the Municipality, shall be a surcharge against any official against
whom such balance or shortage shall appear, or who by vote, act, or
neglect has permitted or approved such expenditure.
D.
The Auditors shall cancel all orders and vouchers
presented to them which they find have been paid, by writing or stamping
the word "audited" on the face thereof.
E.
The Auditors shall within 10 days after completion
of their audit, publish by advertisement, a concise financial statement
of municipal fiscal matters such as to comply with the provisions
of all Acts of the General Assembly relative thereto.
F.
It shall be lawful for the Municipality or any taxpayer
thereof, on its behalf, or any official whose account is settled or
audited, to appeal from the settlement or audit, as shown on the auditor's
report, to the Court of Common Pleas of the County, not later than
60 days from date of publication referred to in the preceding paragraph.
Whenever an appeal has been taken as aforesaid, any taxpayer of the
Municipality may intervene in such appeal to prosecute the same on
behalf of the Municipality or defend it against the appeal of the
person charged with any sum.
G.
Any balance, in any report of the Auditors, against
any official of the Municipality, shall constitute a surcharge, and
unless appeal is taken as heretofore provided, the Auditors shall
cause same to be entered in the office of the Prothonotary as a judgment
against such official in favor of the Municipality.
H.
Judgments entered by the Auditors or the court, after
hearing an appeal, may be enforced by appropriate proceedings, by
the party prevailing.
