Board of Auditors

Mission: Each township of the second class elects three auditors. The Board of Auditors audit, adjust and settle the accounts of all elected or appointed township officials, boards or agencies that received, disbursed or were otherwise entrusted with township funds during the preceding year. They also may audit the accounts of the district justice for the township to deter mine the amount of fines and costs paid or due to the township.   When supervisors are employed as roadmasters, laborers, township secretaries or treasurers, their compensation is fixed by the board of auditors. Compensation includes salary and wages. The auditors also approve the mileage allowance to be paid to the supervisors for use of their vehicles on township business.

The township supervisors may also appoint an independent auditor by adopting a resolution to replace the elected auditors at their annual organization meeting or anytime thereafter. When an independent auditor is appointed, the township auditors do not audit and settle township accounts, but they still set the compensation of the supervisors.

The independent auditors have the powers given the elected auditors under the Second Class Township Code, except for the power to fix the compensation of supervisors. They are subject to the same penalties out lined in the Code for elected auditors and must conduct their audit in accordance with generally accepted auditing standards.

The auditors must complete their audit, settlement, and adjustment prior to April first of each year. They file copies of their report with the secretary of the township, the clerk of court or prothonotary as provided by local rules of court, the Department of Community and Economic Development and the Department of Transportation.

Meetings:  As required

Board:      1 Member       6 -Year Terms