Denison, 091332 PAAGO, AGO 60

• Case Date: September 13, 1932
• Court: Pennsylvania

Honorable W. M. Denison AGO 60 Opinion No. 60 Pennsylvania Attorney General Opinions Opinion of the Attorney General September 13, 1932          Public Instruction—Townships of the first class—Substitution of auditors appointed by the court for elected auditors—Tenure of selected officers so displaced-First Glass Township Law of June 24, 1921, P. L. 1206, Sec. 520.          Where, under Section 520 of the First Class Township Law of June 24, 1931, P. L. 1206, a township of the first class avails itself of its option to substitute an auditor appointed by the court in place of elected auditors, the office of elected auditors is at once abolished and all such officers are immediately' removed.          Honorable W. M. Denison,          Deputy Superintendent of Public Instruction,          Harrisburg, Pennsylvania.          Sir: You have called our attention to Section 520 of the First Class Township Law of June 24, 1931, P. L. 1206, which authorizes townships of the first class to provide for the audit of their accounts by a single auditor appointed by the court of common pleas instead "of by three elected auditors or a controller. You then ask the following questions:          "1. Has the court authority under the act to appoint an auditor in townships of the first class who shall audit the accounts of the school district when the term of office of the legally elected auditors has not expired ?          "2. Should the court appoint an auditor under said act, would the auditors elected continue in office and the school district be required to compensate both the auditor appointed by the court and the duly elected auditors for auditing the accounts of the school district ?''          Section 520 of the First Class Township Law, to which you refer, provides as follows:

"Any township may, instead of electing three auditors as above provided or one controller as hereinafter provided, provide, by ordinance, for the audit of its accounts by an auditor appointed by the court of common pleas of the county, who shall be either a person or firm licensed as a certified public accountant, or a person skilled in auditing work; and where such an ordinance is so adopted, such auditor shall be appointed by the court, on or before the first Monday of January each year, to audit the accounts of the township for the fiscal year then closing-. Any such appointed auditor shall have and possess all the powers and perform all the duties provided in this act for

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