§ 29.3-15. Independent Audit, Powers and Duties of Auditors.

 a. The Council shall provide for an independant annual audit of all Municipal accounts and may provide for such more frequent audits as it deems necessary. Such audits shall be made by a certified public accountant or firm of such accounts who have no personal interest, direct or indirect, in the fiscal affairs of the Municipal government or any of its officers. The Council may designate such accountant or firm annually or for a period not exceeding three (3) years, providing that the designation for any particular fiscal year shall be made no later than thirty (30) days after the beginning of such fiscal year.

 b. The auditors shall audit, settle, and adjust the accounts of all municipal officers and other officers and persons receiving and disbursing or authorizing the disbursement of the monies of the Municipality during the preceding fiscal year.

 c. The auditors may issue subpoenas to obtain the attendance of officers and persons whose accounts they are required to adjust, their executors and administrators and any other persons whom it may be neccessary to examine as witnesses and compel their attendance by attachment and may also compel the production of all books, vouchers and papers relevant to such accounts. Such subpoena and attachment shall be issued by a justice of the peace and be served and executed by a Municipal constable or other proper officer.

 The auditors may administer oaths and affirmations to all persons appearing before them, and all persons guilty of swearing or affirming falsely shall be liable to indictment and punishment for perjury.

 d. The auditors shall complete their audit settlement and adjustment and file copies thereof with the Municipal Manager and the Department of Community Affairs and the Pennsylvania Department of Transportation not later than ninety (90) days after the end of the fiscal year. Said report shall also show a complete statement of the financial condition of the Municipality, giving in detail the actual indebtedness, the amount of the funded debt, the amount of the floating debt, the valuation of taxable property therein, the assets of the Municipality, with the character and value thereof and the date of maturity of the respective forms of funded debt thereof.

 e. The amount of any balance or shortage, or of any expenditure of a find, or made in a manner, prohibited, or unauthorized by law, which causes financial loss to the Municipality, shall be 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.

 f. 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.

 g. The auditors shall within ten (10) days after completion of their audit publish by advertisement in at least one (1) newspaper of general circulation in the Municipality a concise financial statement of Municipal fiscal matters such as to comply with the provisions of all acts of the General Assembly relative thereto.

 h. It shall be lawful for the Municipality 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 on the auditors report, to the Court of Common Pleas of the County, not later than sixty (60) days from the 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.

 i. Any balance, in any report of the auditors, against any officer 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 officer in favor of the Municipality.

 j. Judgments entered by the auditors or the court, after hearing on appeal, may be enforced by appropriate proceedings, by the party prevailing.