(a) Award.-- Upon final determination of an appeal initiated under section 2911 (relating to appeals from report) from any report, audit or settlement of the account of a township officer, attorney fees shall be awarded as follows: (1) If, in the opinion of the court, the final determination is more favorable to the township officer involved than that awarded by the auditors, the township shall pay reasonable attorney fees, or a portion of reasonable attorney fees as specified under paragraph (3), incurred by the township officer in connection with the surcharge proceeding. (2) If, in the opinion of the court, the final determination is more favorable to the township than that awarded by the auditors in the case of an appeal initiated by the township or a taxpayer, the township officer who is the subject of the surcharge proceeding shall pay reasonable attorney fees, or a portion of reasonable attorney fees as specified under paragraph (3), incurred by the township, elector or taxpayer in connection with the surcharge proceeding. (3) If, in the opinion of the court, the final determination is in part more favorable to the township and in part more favorable to the township officer involved in the surcharge proceeding than that awarded by the auditors, the court may order any of the following: (i) The township to pay a portion of reasonable attorney fees incurred by the township officer in connection with the surcharge proceeding. (ii) The township officer who is the subject of the surcharge proceeding to pay a portion of reasonable attorney fees incurred by the township or taxpayer in connection with the surcharge proceeding. (b) Other accounts.-- In cases of appeals involving accounts other than accounts of township officers, the court shall allocate attorney fees in the court's discretion. SUBCHAPTER B APPOINTED INDEPENDENT AUDITOR Sec. 2921. Appointment of independent auditor. 2922. Audits. 2923. Completion, filing and publication of annual audit and financial report.
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