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SILVER APPEAL.

No. 1204 C.D. 1982.

74 Pa.Commw. 614 (1983)

In Re: Appeal From the Settlement and Audit of the Auditors of Buckingham Township, Bucks County etc. Paul Silver and Donald W. Parker, Appellants.

Commonwealth Court of Pennsylvania.

June 6, 1983.

Attorney(s) appearing for the Case

Peter Hearn, with him Lynne E. Delanty and Joan A. Yue, Pepper, Hamilton & Scheetz, for appellants.

Anita F. Alberts, with her Robert W. Valimont, Power, Bowen & Valimont, for appellees.

Thomas L. Wenger, Wix, Wenger & Weidner, for Amicus Curiae, Pennsylvania State Association of Township Supervisors.

Argued April 5, 1983, before President Judge CRUMLISH, JR. and Judges ROGERS, BLATT, CRAIG and MacPHAIL.

OPINION BY JUDGE BLATT, June 6, 1983:

The Buckingham Township Supervisors (supervisors) appeal here an order of the Court of Common Pleas of Bucks County which subjected them to a surcharge in the amount of $35,743.231 for monies unlawfully paid from Township funds. Section 545 of the Second Class Township Code (Township Code), Act of May 1, 1933, P.L. 103, as amended, 53 P.S. § 65545.

It was stipulated that the supervisors...

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