A majority of the committee shall constitute
a quorum necessary to carry out the duties required herein.
The amount of any balance or shortage or of
any prohibited or otherwise unlawful expenditure which causes a financial
loss to the Township shall constitute a surcharge against any officer
against whom such balance or shortage shall appear, or who by vote,
act, or neglect, has permitted or approved such expenditure, to the
extent of the actual financial loss sustained by the Township. Any
such surcharge shall, if no appeal is taken, or after an appeal is
finally determined, be entered by the Prothonotary of Delaware County
as a judgment against such officer and in favor of the Township.
It shall be lawful for the Township or any taxpayer
thereof, on its behalf, or any officer whose account is settled or
audited to appeal from the settlement or audit as shown in the Auditor's
report, to the Court of Common Pleas of Delaware County, not later
than 40 days from the date of the presentation of the Report to the
Council.
An elected Auditor shall be compensated for
work actually performed at a rate of $4 per hour subject to an annual
maximum of $800; provided that the Council may, after the effective
date of this Charter, provide by ordinance for a different rate to
apply to elected Auditors elected after the expiration of the term
of office of those in office at the time the ordinance is enacted,
and provided that the maximum annual amount may be exceeded if authorized
by 2/3 of the Council in the event that the Council desires to have
the Committee conduct any special detailed audits or investigations
beyond the normal duties of the position enumerated in this Article.
The Auditors of the Township, or a majority
of them, shall have power to issue subpoenas to obtain the attendance
of the officers whose accounts they are required to adjust, their
executors, and administrators, and of any person whom it may be necessary
to examine as witnesses and to compel their attendance. If any person
shall refuse or neglect to appear or testify, the Auditors shall petition
the Court of Common Pleas of Delaware County to issue a subpoena to
such a person and to require him to appear and to testify before the
auditors.
The Auditors, or a majority of them, shall have
power to administer oaths and affirmations to all persons brought
or appearing before them; and all persons guilty of swearing or affirming
falsely shall be liable to indictment and punishment for perjury as
provided by law.
The Auditors may employ an attorney whenever
the same is deemed advisable by a majority of the Auditors. The compensation
of such attorney shall be fixed by the Auditors and shall not exceed
the sum payable to one Auditor for the annual undertaking of his duties
as set forth herein; unless a larger compensation shall be allowed
by the Council or shall be specially allowed by a Court in connection
with any proceedings before such Court, and said compensation shall
be payable by the Township out of its general funds.
The Council may, if it deems necessary, provide
for an independent audit of all Township accounts by a certified public
accountant who has no personal interest, direct or indirect, in the
fiscal affairs of the Township or of its elected or appointed officers.
The Council may provide for more frequent audits as it deems necessary.
Copies of any such audits or financial report shall be available for
inspection by the public.