take effect.

Section 2515. The librarians or trustees of all public Reports. school libraries, established or maintained under this act, shall make to the State Librarian and to the Superintendent of Public Instruction reports thereof, at such times and in such manner as they may request. Section 2516. This act, so far as it relates to public when provisions school libraries established wholly by any school district of the second, third, or fourth class, shall take effect on the first Monday of July, one thousand nine hundred and eleven, at which date the office of all public school library trustees, then serving by appointment of any board of school directors, shall be abolished.

school library.

Section 2517. Two or more school districts may Joint public unite in the establishment or maintenance of a joint public school library, or may aid in the support of a library as herein provided, subject, so far as they are applicable, to the provisions herein prescribed for the establishment and maintenance of joint schools. Trus- Trustees. tees of such library may be appointed either by the school directors of the districts or by the joint school committee.

ARTICLE XXVI.

AUDITING OF SCHOOL FINANCES.

Section 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:-Section 2602. In all school districts of the first class, by the school controller therein.

Mode of audits.

First class
districts.

Second

Section 2603. In all school districts of the second and third class, by the two school auditors to be ap- and third. pointed by the court of common pleas of the county in which such districts are located.

Section 2604. In all school districts of the fourth class, by the proper borough or township auditors Fourth. therein.

Independent

Section 2605. The finances of all independent school districts shall be audited by the proper auditors, districts. herein provided for school districts of the class in which they belong, and where an independent school district of the fourth class is taken from two or more school districts, its accounts shall be audited by the auditors of the school district in which its buildings are located.

Section 2606. The financial accounts of each annual county or district teachers' institute shall be audited by three auditors, two to be elected by the teachers'

Annual institute.

Directors' association.

Statement

and accounts.

Powers of auditors.

Oaths or affirmations.

Perjury.

Disobedience

to a subpoena.

Order of court.

Penalty.

Witness fees.

institute and one by the directors' association for a county institute, and by the board of school directors for a district institute.

Section 2607. The financial accounts of the directors' association shall be audited by the county auditors or county controller.

Section 2608. In order that the aforesaid accounts may be thoroughly and properly audited, it shall be the duty of all boards of school directors and their proper officers, school depositories, county and district superintendents, treasurers of directors' associations, treasurers of teachers' retirement funds, and other proper persons, to furnish to such auditors, whenever required by them for auditing purposes, statements and accounts of all finances of the district, of teachers' institutes or directors' associations, and other funds belonging to or controlled by the district, including assets and liabilities, together with access to all books, records, tax duplicates, vouchers, school orders, pay-rolls, letters, and other matters pertaining to the same.

Section 2609. The several auditors herein provided shall have power, and are hereby authorized, to issue subpoenas to compel the attendance of school officers or other persons whom they may deem necessary to examine as witnesses, and to compel the production of all books, records, vouchers, letters, and papers relating to any accounts being audited by them.

Section 2610. The said auditors shall have power to administer oaths or affirmations to all persons appearing before them as witnesses, and any person guilty of testifying falsely in any such examination shall be guilty of perjury, and be liable for and subject to all the penalties provided therefor.

Section 2611. In case of disobedience to a subpoena to appear and testify, or to produce any papers, books, records, vouchers, letters, or other written or printed matter, as required by the provisions of this act, the Superintendent of Public Instruction, school controller, or auditors, as the case may be, may invoke the aid of the court of common pleas of the proper county, within whose jurisdiction such hearing is held, or accounts are being audited, to compel compliance with the same; and any such court, in case of contumacy or refusal to obey a subpoena, may issue its order to such person so refusing to appear and testify, or to produce books, papers, vouchers, or other written or printed matter, and any failure to obey such order of court may be punished by said court as contempt thereof.

Section 2612. Every witness attending before any auditors in any school district shall receive, out of the funds of the district, to be paid by a proper order drawn on the school treasurer, the same witness fees

and mileage as a witness is allowed in the court of common pleas of the county in which such district is located.

Inspection of

Section 2613. The auditors herein provided to audit the finances of school districts of the second, third, school orders. and fourth class in this Commonwealth, shall carefully inspect every school order issued for the payment of money by the board of school directors, and the accounts of each official or person whose accounts are to be audited in the district for which they are acting as auditors during the period of time covered by their audit. Any school order issued in any other manner or for any other purpose than herein authorized shall, if paid, be disallowed by the auditors, and charged against the person or persons voting for or approving the same, and all such orders disallowed shall be set forth in the report to be made by the several auditors as herein provided, together with such other sum or sums as should be properly charged against any person or persons. Such auditors shall also examine, and report to the proper boards of school directors upon, the sufficiency and the security of the bonds of the offi cers, employes, and appointees of the boards of school directors and of the school depositories.

Examination of securities.

Notice of

Section 2614. In all school districts of the second, third, and fourth class, when any sum is charged surcharge. against any person, such person shall be notified by the auditors, at or before the time of filing their report, by mail or otherwise, of such fact, setting forth the amount charged against him.

Section 2615. In all school districts of the second, third, and fourth class in this Commonwealth, the auditors' report of the finances of the district for the preceding fiscal year, as made by the auditors herein provided, shall be filed with the board of school directors, and entered on the minutes of the board by the secretary thereof.

Section 2616. The provisions of this act, relating to the auditing of school finances, shall begin with the beginning of the first fiscal year following the approval of this act.

SCHOOL DISTRICTS OF THE FIRST CLASS.

Filing of reports.

Controller.

Section 2617. The school controller, herein pro- School vided in each school district of the first class, shall properly audit the finances of the school district, in- Audits. cluding the accounts of the receiver of taxes, city treasurer, or other proper authority collecting school taxes, school treasurer, school depositories, teachers' retirement funds, and all other funds under the control of the Board of Public Education.

Section 2618. The school controller shall, at the Certificate end of each school year, certify to the Board of Public

to Board.

Report.

Appointment of Auditors.

Oaths.

Audits.

Duplicate reports.

Filing.

Advertisement of statement.

Fourth class districts.

Appeals.

Education that he has audited the several accounts above stated, and shall report to it the result of such audit.

SCHOOL DISTRICTS OF THE SECOND AND THIRD
CLASS.

Section 2619. In every school district of the second and third class in this Commonwealth it shall be the duty of the court of common pleas in the county where such school district is situated, annually, during the month of May, to appoint two competent persons for each of said school districts of the second and third class, within the county, to audit the accounts of said school district. Such auditors may or may not be residents of the school district. Before entering upon the duties of their appointment they shall take and subscribe to the same oath or affirmation as is herein prescribed for school directors.

Section 2620. Such auditors shall begin their duties on the first Monday in July each year, and promptly audit the accounts of the school district for which they were appointed, including the accounts of the treasurer, the school depositories, and other school funds, for the preceding fiscal year, in the manner herein provided. On the completion of the audit they shall make a correct duplicate report thereof, which shall contain an itemized statement of all receipts, expenditures, and credits, whatsoever, of school officials, and the assets and liabilities of the district; one copy to be filed with the board of school directors of the district, and the other copy in the court of common pleas to the number and term in which their appointment was made.

Section 2621. The prothonotary of the court in which such report is filed shall advertise a concise summary or statement of the same, including the assets and liabilities of the district, in one newspaper published or generally circulated in such district, once a week for three successive weeks, beginning within a week after the filing of such report, calling attention to the fact that said auditors' report was filed on a date therein stated, and giving notice that the same will be confirmed absolutely unless an appeal is taken therefrom within thirty days after the filing thereof. This section shall also apply to such districts of the fourth class as do not elect auditors, and such auditors as are appointed in school districts of the fourth class shall proceed to audit the school accounts in such districts as provided in this act for school districts of the fourth class.

Section 2622. Any taxpayer in the school district, or party interested, may appeal from any auditors' report in any school district of the second or third class, within thirty days after said report has been filed,

in the same manner as appeals are now taken from a county auditors' report. If an appeal is taken from any report of the auditors of any school district of the second or third class, such appeals shall be disposed of by the court in like manner as appeals from county auditor's reports are disposed of.

of auditors.

Section 2623. The compensation for auditors ap- Compensation pointed by the court, in school districts of the second and third class, shall be fixed by the court at the time the report is filed, not exceeding five dollars ($5.00) per day for each day necessarily spent by each auditor, and the total expense of such auditing, including the cost of making the appointment, filing the report, advertising and other necessary costs, shall be paid by the school district.

Expenses.

In case of

Section 2624. If in any report filed by the auditors of any school district of the second or third class there surcharge. has been any sum charged against any person or persons, upon the confirmation of the auditor's report the amount charged against such person or persons shall become a judgment, and shall be entered by the pro- Judgment. thonotary, in favor of the school district, against the person or persons charged therewith, the same to be collected by the school district for its use and benefit.

SCHOOL DISTRICTS OF THE FOURTH CLASS.

Section 2625. In every school district of the fourth Auditors. class in this Commonwealth, the proper auditors,

herein provided to audit the finances of the school

statement.

district, shall meet annually with the board of school Annual meeting. directors, on the first Monday of July, at the time of organization, or within five days thereafter, and carefully audit and adjust the financial accounts of the Audit. school district for the preceding school year. At the completion of the audit they shall make a careful statement, in duplicate, of the finances of the district for the preceding year, setting forth the assets and liabilities, and an itemized statement of all receipts, ex- Itemized penditures, and credits whatsoever, of all school officials, and including therein any sums that have been charged against any person or persons,-one copy of which annual statement shall be filed by such auditors Filing. with the secretary of the board of school directors, and one in the court of quarter sessions, and a summary thereof, including the assets and liabilities of the school district, shall be published in a newspaper having gen- Publication. eral circulation in the district, once a week for three successive weeks, beginning the first week after filing the same, or be promptly posted, by not less than six copies, in as many places in the district.

Posting.

Section 2626. Any taxpayer in the school district, Appeal or person interested in any annual report of the auditors, may appeal therefrom, at any time within thirty