(a) Subpoenas.--A majority of the auditors of any borough shall have the power to issue subpoenas to obtain the attendance of the persons whose accounts they are required to adjust, their executors and administrators, and of any persons whom it may be necessary to examine as witnesses and to compel their attendance, and may also compel the production of all documents, including books, vouchers and papers relative to borough accounts. If any person refuses or neglects to appear, to produce documents or to 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 to appear and to 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 of any borough shall have power to administer oaths and affirmations to all persons brought or appearing before them, whether accountants, witnesses or otherwise. Persons guilty of swearing or affirming falsely on the examination commits perjury.
Cross References. Section 1055 is referred to in section 1059.11 of this title.
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