§ 1636Audit of Expense Accounts

(a) Within ninety (90) days after the last day for filing
any report and affidavit required by this act, any five (5)
electors of the Commonwealth or of the political subdivision
may present a petition to the court of common pleas of the
county in which is situated the office where such original
report has been filed or with the Commonwealth Court in the
case of original report filed with the Secretary of the
Commonwealth for an audit of such report. Thereupon the court
shall direct the officer or board with whom such report has
been filed to certify the same to the court for audit and may,
in its discretion, require security to be entered for costs.
The court may, in its discretion, appoint an auditor to audit
such report, but the fees of such auditor shall be a reasonable
sum per day for each day actually engaged. The court or auditor
shall fix a day as early as may be convenient for the audit,
at which time the person by whom such report has been filed
shall be required to be present in person to vouch his report
and to answer on oath or affirmation all such relevant questions
concerning the same, as may be put to him by the petitioners
or their counsel. The auditor shall issue subpoenas to all
parties whom the petitioners or the filer of the report may
require, to give evidence concerning such report, and he shall
determine, subject to exception, all questions as to the

admissibility of evidence, and shall file a copy of the evidence
with his findings. If upon the audit, the court shall decide
that the report was false in any substantial manner, or that
any expenses have been incurred in contravention of this act,
the costs of said audit shall be paid by the filer of the
report, otherwise the court shall make such order as to payment
of costs as shall be just in the circumstances.
   (b) If the court shall decide upon the audit that any
person, whether a candidate or not, has accepted contributions
or incurred expense or has expended or disbursed money in
contravention of this act, or has otherwise violated any of the
provisions of this act, it shall certify its decision to the
appropriate prosecutorial officer and it shall thereupon be the
duty of such officer to institute criminal proceedings as he
or she shall deem necessary.
   (c) No person shall be excused from answering any question
in any proceeding under this section on the ground that such
answer would tend to incriminate him, but no such answer shall
be used as evidence against such person in any criminal action
or prosecution whatever, except in an action for perjury in
giving such testimony.
   (1636 added Oct. 4, 1978, P.L.893, No.171)