Rule, 071832 PAAGO, AGO 56

• Case Date: July 18, 1932
• Court: Pennsylvania

Honorable James N. Rule AGO 56 Opinion No. 56 Pennsylvania Attorney General Opinions Opinion of the Attorney General July 18, 1932          (School Districts—Employment of accountants—School Code May 18, 1911, P. L. 309, Sections 2601, 2601; Act of April 30, 1925, P. L. 382.          School districts of the second class may employ certified public accountants under Section 2603 of the School Code of 1911, P. L. 309, as last amended by the Act of April 30, 1925, only within sixty days from the close of a fiscal year. Boards of school directors may, however, at any time, employ accountants to obtain evidence for civil or criminal proceedings against persons alleged t. have misappropriated school moneys.          Honorable James N. Rule,          Superintendent of Public Instruction,          Harrisburg, Pennsylvania.          Sir: You have asked us to advise you whether the provisions of Section 2603 of the School Code of May 18, 1911, P. L. 309, as last amended by the Act of April 30, 1925, P. L. 382, prevent boards of school directors in districts of the second class from employing certified public accountants after the expiration of sixty days from the close of a fiscal year.          The section to which you refer must be read with Section 2601. These sections follow:

"2601. The finances of every school district in this Commonwealth, in every department thereof, together with the accounts of all school treasurers, school depositories, teachers' retirement funds, teachers' institute funds, directors' association funds, sinking-funds, and other funds belonging to or controlled by the district, shall be properly audited as follows:

"2603. In all school districts of the second and third class, by the proper city, borough, or township controller or auditors therein. When in any school district of the second class the annual expenditures, exclusive of moneys received from the sale of bonds, shall exceed the sum of five hundred thousand dollars, such district may employ a certified public accountant within sixty days from the close of the fiscal year."

         In our opinion the language of Section 2603 constitutes a definite limitation on the time within which the school board in any case^ may employ a certified public accountant under the authority of the section. If it were not so, the sixty day limitation so clearly expressed by the Legislature would have no meaning.          However, we regard the section as applying only to the employment...