J - Monroeville

of certified. public accountants, who shall have no personal interest, direct ofindirect, in the fiscal affairs of the Municipality or any of its officers.The auditor shall be appointed for a term not to exceed three (3) years providedthat the designation for any particular fiscal year shall be made no later thanthirty (30) days after the beginning of the fiscal year.Power and Duties of the Auditors(a) The auditors shall audit, settle and adjust the accounts of all Municipalofficers and other officers and persons receiving and disbursing or authorizingthe disbursement of the monies of the Municipality during the preceding fiscalyear.(b) The auditors shall complete their audit settlement and adjustment and filecopies thereof with the Municipal Manager and the Department of CommunityAffairs 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 completestatement of the financial conditions of the Municipality, with the character andvalue thereof and the date of maturity of the respective forms of funded debtthereof.(c) The amount of any balance or shortage, or of any expenditure of a kind ormade in a manner prohibited or unauthorized by law, which causes financial lossto the Municipality, shall be a surcharge against any officer against whom suchbalance or shortage shall appear, or who by vote, act, neglect has permitted orapproved such expenditure.(d) The auditors shall cancel all orders and vouchers presented to themwhich they find have been paid by writing or stamping the word "audited" on theface thereof.(e) The auditors shall within ten (10) days after completion of their audit,publish by advertisement in at least one (1) newspaper of general circulation inthe Municipality, a concise financial statement of municipal fiscal matters such asto comply with the provisions of all Acts of the General Assembly relative thereto.(f) 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 settlementor audit, as shown on the auditor's report, to the Court of Common Pleas of theCounty, not later than sixty (60) days from date of publication referred to in thepreceding paragraph.(g) Any balance, in any report of the auditors, against any officer of theMunicipality, shall constitute a surcharge and, unless appeal is taken asheretofore provided, the auditors shall cause same to be entered in the office ofthe Prothonotary as a judgment against such officer in favor of the Municipality.- 183 -