Each township of the second class elects three auditors. At each municipal election, one auditor is elected to
serve for a term of six years. Auditors must be registered voters of the township. They may not be employed
by the township or hold any other elective or appointive office in the township. Auditors must have resided
continuously in the township for at least one year immediately prior to their election.

Vacancies in the office of auditor are filled by the board of supervisors. The appointed successor serves until a
new auditor is elected at the next municipal election coming at least 60 days after the vacancy occurs.

Auditors taking office after August 15, 1999 are paid at the rate of $10 for each hour necessarily employed in
discharging their duties of office. An itemized listing of the dates, times, places and hours worked to perform the
audit must be submitted to the township supervisors. In townships of less than 10,000 population, no auditor
may receive more than $1,000 for completing the audit. In townships of more than 10,000 population, the
maximum amount that may be paid to any auditor is limited to $2,000. In addition to amounts received for
completing the annual audit, each auditor may receive compensation at the rate of $10 per hour for auditing the
accounts of any public official who handles public funds when a vacancy in office occurs. No more than 50
hours may be spent by each auditor in completing audits required because of vacancies in office. Each auditor is
also reimbursed for necessary travel costs at rates as set by the township supervisors in accordance with the
Uniform Mileage Fee Law. Other expenses including postage, notary fees, and publication costs related to the
audit are also reimbursable.