§ 1635Independent Audit

(a) Every two (2) years, the Secretary of the Commonwealth
shall contract for the services of a certified public accountant
or certified public accounting firm. Such contract shall be
awarded on a bid basis and no certified public accountant or
certified public accounting firm shall be eligible to obtain
such a contract for two (2) successive contract periods.

   (b) The Secretary of the Commonwealth shall select by
lottery, at a public drawing, forty (40) days after each
primary, general and municipal election three (3) per cent of
all public offices for which candidates must file nominating
petitions or papers with the Secretary of the Commonwealth. For
the purpose of this subsection, a legislative or senatorial
district shall be considered a public office. Any public office
filled at a special election occurring other than at a primary,
general or municipal election shall be placed in the lottery
of public offices for audit at the next succeeding primary,
general or municipal election whichever occurs first. Any public
office filled at a special election held at the same time as
any other election shall be included in the lottery for that
election. ((b) amended July 11, 1980, P.L.591, No.127)
   (c) The certified public accountant shall audit the reports
of all candidates for each public office selected in accordance
with subsection (b) and those committees, authorized and created
solely for the purposes of influencing an election on behalf
of those candidates. ((c) amended July 11, 1980, P.L.591,
No.127)
   (d) The accountants shall conduct their audit in accord
with sound accounting principles and shall make findings of any
possible violations of this act with respect to campaign
contributions or expenses. All audited candidates and their
committees shall furnish any records to the accountants which
the accountants deem necessary for the completion of their work.
   (e) The accountant shall report his or her findings to the
Secretary of the Commonwealth who shall make public the report
of the accountants. The results of the primary election audit
shall not be released to the public until after the general or
municipal election. Nothing in this subsection shall be
construed to prohibit the initiation of prosecution for criminal
violations by the appropriate agencies. ((e) amended July 11,
1980, P.L.591, No.127)
   (f) The accountants shall also furnish a report of their
findings to the Attorney General for the institution of such
criminal proceedings as he or she shall deem necessary.
   (1635 added Oct. 4, 1978, P.L.893, No.171)