(a) Neglect.--An auditor neglecting or refusing to comply with this chapter commits a summary offense.
(b) Financial interest.--An auditor who is financially interested, directly or indirectly, in a borough transaction commits a summary offense.
Structure Pennsylvania Consolidated & Unconsolidated Statutes
Pennsylvania Consolidated & Unconsolidated Statutes
Title 8 - BOROUGHS AND INCORPORATED TOWNS
Chapter 10 - Powers and Duties of Elected Officials
Section 1002 - Oath of members of council
Section 1004 - Failure of council to organize
Section 1005 - Powers of council
Section 1006 - Duties of council
Section 1014 - Hearings before council; witnesses
Section 1015 - Witness fees and mileage
Section 1016 - Examination of witnesses; penalty
Section 1041 - Auditors to meet yearly and audit accounts
Section 1053 - Compensation of auditors
Section 1055 - Subpoenas, oath and perjury
Section 1058 - Pay of witnesses
Section 1059 - Auditors to settle accounts where witnesses do not appear
Section 1059.1 - Completion, filing and publication of auditor's report and financial statement
Section 1059.2 - Attorney to auditors
Section 1059.3 - Surcharge by auditors
Section 1059.4 - Appeals from audit
Section 1059.5 - Taxpayers appealing to enter bond
Section 1059.6 - Procedure on appeals
Section 1059.7 - Findings of fact and law, judgment and appeals
Section 1059.8 - Attorney fees
Section 1059.9 - Balances due to be entered as judgments
Section 1059.10 - Penalty for failure to comply with law
Section 1059.11 - General powers and duties of independent auditor
Section 1061 - Oath and bond of controller
Section 1062 - Salary of controller
Section 1063 - General powers and duties of controller
Section 1065 - Countersigned warrants
Section 1066 - Prevention of appropriation overdrafts
Section 1067 - Amount of contracts to be charged against appropriations
Section 1068 - Controller's recommendations on borough finances
Section 1069 - Books to be kept by controller
Section 1070 - Appeals from controller's report