Pennsylvania § 1041 Auditors to meet yearly and audit accounts

Pennsylvania Statutes

§ 1041 — Auditors to meet yearly and audit accounts

Pennsylvania § 1041

JurisdictionPennsylvania

Title 8BOROUGHS AND INCORPORATED TOWNS

PartPART I

Ch. 10POWERS AND DUTIES

Subch.AUDITORS

This text of Pennsylvania § 1041 (Auditors to meet yearly and audit accounts) is published on Counsel Stack Legal Research, covering Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

8 Pa. Cons. Stat. § 1041 (2026).

Text

(a)First meeting.--The auditors of the borough shall meet on the first Tuesday of January of each year and shall organize by the election of a chair and a secretary. If the first Tuesday is a legal holiday, the meeting and organization shall take place the following day. Two auditors shall constitute a quorum.

(b)Audits.--The auditors:

(1)Shall audit, adjust and settle the accounts of the tax collectors, the magisterial district judge and all officers of the borough.

(2)May audit, adjust and settle the accounts of any person, corporation, association, organization, committee or commission receiving or expending borough funds.

(3)Audit and report to the council, upon the accounts of every officer of the borough, upon the death, resignation, removal or expiration of the term of the

Free access — add to your briefcase to read the full text and ask questions with AI

(a) First meeting.--The auditors of the borough shall meet on the first Tuesday of January of each year and shall organize by the election of a chair and a secretary. If the first Tuesday is a legal holiday, the meeting and organization shall take place the following day. Two auditors shall constitute a quorum.

(b) Audits.--The auditors:

(1) Shall audit, adjust and settle the accounts of the tax collectors, the magisterial district judge and all officers of the borough.

(2) May audit, adjust and settle the accounts of any person, corporation, association, organization, committee or commission receiving or expending borough funds.

(3) Audit and report to the council, upon the accounts of every officer of the borough, upon the death, resignation, removal or expiration of the term of the officer.

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.

(b.1) Cancellation.--All orders, vouchers and certificates of indebtedness which have been paid shall, on their presentation to the auditors, be canceled by writing or stamping the word "audited" on the face of the documents.

(c) (Reserved).

(d) (Reserved).

(e) (Reserved).

(f) (Reserved).

(g) (Reserved).