(a) Powers.-- The auditors of each township may: (1) Issue subpoenas to obtain the attendance of: (i) the officers and persons whose accounts the auditors are required to adjust; (ii) executors and administrators of an office under subparagraph (i); and (iii) a person whom it may be necessary to examine as a witness. (2) Compel the production of documents, including financial records, relative to township accounts. If a person refuses or neglects to appear, produce documents or testify, the auditors shall petition the court of common pleas of the county to issue a subpoena to the person and to require the person to produce documents or appear and testify before the court. The court shall issue the subpoena if it deems the documents or testimony relevant to the issue. (b) Oaths.-- The auditors may administer oaths and affirmations to all persons brought or appearing before them, whether accountants, witnesses or otherwise. A person swearing or affirming falsely upon examination is guilty of perjury.
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