The citizen. (Honesdale, Pa.) 1908-1914, 1911-12-01
NEW LAWS FOR
[OWNSH|P BOARDS
Much Confusion In County
About Them
AND ACCURATE
INFORMATION AS TO AUDITING
OF BOROUGH, TOWNSHIP,
SCHOOL DISTRICT ACCOUNTS.

4 SCHOOL DISTRICT ACCOUNTS.
The new state laws changing the
ate when the various boards of bor-
&ughs and townships take up the du-
les of the Offices to which the men,
ers have been elected, there is more
t. r less confusion in Wayne county,
nd it may be said in every other
ounty of the state, with reference
many things appertaining to the
fices.
Among other things it is not gen.
rally known, but it is a fact never
heless, that the borough and town
hip auditors are called upon by the
ct of June 5, 1911, to settle the
ccounts of the various boards in De-
Pmber of this year. This is a mat
pr of Importance, and it will be we'll
pr the boards to get ready for these
ldits.
This refers to all boards with the
kception of school districts. The
mendments to the Constitution and
be Schedule provide that Borough
oouncils, Poor districts, Township
lpervisors, ETC., organize the first
onday of December of this year,
Pnsequently it is necessary to audit
be accounts the day following the
rganization. 1t will be remember
that terms of officers expiring in
PHI were extended to the first Mon
by of December and their success
|rs were chosen at the November
lection.
The various school districts of the
ate are governed entirely by the
Fovisions of the School Code and
is measure provides that the
hool districts of the fourth class,
hich includes those of Wayne, Sec
pm 1925 of the Code, meet for or
Imitation the first Monday of July
nually and the auditors are re-
ired by the same section to meet
tn the directors and commence to
dit the accounts within five days
ter the date of organization. This
buld seem to furnish the informa-
bn desired as to the school audits.
this connection, however, it is in
resting to note that the State
apartment of Public Instruction has
vised the various school districts
roughout the state that where
ere is a change in the treasurer
lip of the board that an audit be
Id, but this is not compulsory, but
suggested to prevent possible
Implications. This may effect many
Btricts in the county.
{Section l of the Act of June 8,
IL, with reference to auditors fol-
Tvs; "Be it enacted, &C., That here
er the Auditors whose duty it
hll be to audit the accounts of the
icers of any borough, township,
|or districts, or school district,
eated or incorporated by any gen.
hl or special law of this Common
alth, shall meet annually on the
y following the day which has
EN- or shall be fixed by law for the
ganization of Borough Councils,
wnship Supervisors, or Commits
ners of any township, Directors of
y Poor District, or School District,
pectively, and shall forthwith pro-
ed, in the respective instances, to
dit, settle and adjust the accounts
the Burgess, members of the Coun-
Trearurer, Street Commissioner,
other officers either appointed or
cted, of the Borough; of the Su-
rvisors or Commissioners, Road
ster and Treasurer of the Town
p; of the Directors or Overseers,
easurer of the Poor District; of
Directors and Treasurer of the
hool District, and of the tax col
tors of each of said municipalities
districts; and any such officer
ose act or neglect shall have con-
buted to the financial loss of any
nicipality or district shall be sur
xHTft hn ~ md rNF \,
S."
es that the auditors must file an
nized statement of the audit with
Clerk of the Court of Quarter
ons of the county within ten
I1 after making the same. This
Tot generally understood and
Nile it has been necessary in the
BIT but few districts have complied
Il h the law and auditors are liable
fine for noncompliance with the
+ Bection three provides for appeal
= m the finding of the auditors
hin thirty days after the filing of
report with the Clerk of the
lrt of Quarter Sessions, and after
hg a bond for possible costs by
party appealing.
Bection four provides for appeal
Ter certain conditions from the
ision OF lower courts or ruling or
isions on points of law to the Su-
ior or Supreme Court.
Hhe Citizen refers to these mat
at this time for the benefit of it's
ders that may be affected and to
e them from possible trouble by
son of not being acquainted with |
N Act mentioned and uuoted from