265 Pa. 157 | Pa. | 1919
Opinion by
This appeal by the members of the school board of Hanover Township School District is from a decree of the Court of Common Pleas of Luzerne County, surcharging appellants with certain payments included in
Appellants first contend the court was without jurisdiction owing to the failure of the auditors to file a report of their audit in the office of the clerk of the court of quarter sessions, as required by Act of June 9, 1911, P. L. 865, and also failure to notify the school directors of the surcharge at or before the time of filing their report, in accordance with the requirements of section 2614 of the School Code of 1911, P. L. 427. In answer to this contention, section 2 of the act mentioned requires the auditors of every school district to file a report or statement of their settlement or audit “in the office of the clerk of the court of quarter sessions of the county within which such municipality or district shall be situated.” Section 3 gives person interested in the report a right to appeal to the court of common pleas of the county within thirty days after the filing of such report, and further provides, an appeal being taken, the court may “direct an issue to determine the disputed questions of fact between the officers accounting and the borough, township, poor district, or school district.” Instead of following the provisions of this act the auditors followed section 2620 of the School Code, Act of May 18, 1911, P. L. 309, 428, requiring reports of auditors to be filed in the court of common pleas and a copy filed with the school board. Section 2622 of the code also provides that persons interested may appeal from the auditors’ return within thirty days after the report has been filed “in the same manner as appeals are now taken from a county auditors’ report,” which was under the Act of April 15, 1834, P. L. 547, sections 55, 56. The later Act of 1911 relates gen
No question as to the jurisdiction of the court was raised by appellants at the trial of the case. The report, as filed in the prothonotary’s office, was in their possession and not until the argument of exceptions did appellants first contend the court was without jurisdiction because of the error in filing in the common pleas. The purpose of filing is to make a public record for the information of persons interested and who might not otherwise receive notice. Appellants apparently had actual notice as indicated by their appeal, and, consequently, were not injured or misled by the absence of a record in the quarter sessions. While an objection that the report was not filed as required by law would have been effective if made in time, an objection made after appearance and trial on the merits will npt receive consideration. No rights were lost by reason of the mistake, inasmuch as the trial of the proceeding involved an investigation of all the facts. Furthermore, the appeal is taken, not from the report as filed, but from the findings and conclusion of the auditors, followed by a hearing attended by appellants. No harm resulted to appellants, nor was technical right lost by reason of the failure to file the report in the quarter sessions, and as the common pleas had jurisdiction over the subject-matter and the parties, no adequate cause appears for reversal on this ground: Brown v. Com., 2 Rawle 40; Godshalk v. Northampton Co., 71 Pa. 324.
Objection is also made that no notice was given appellants by the auditors of the surcharge “at or before the
Appellants further contend the auditors were without authority to surcharge on contracts entered into previous to the beginning of the fiscal year covered by the account. It appears, however, that payments, the subject-matter of surcharge, were made during the year. Under section 2613 of the code the auditors are required to “inspect every school order issued for the payment of money by the board of school directors......during the period of time covered by their audit.” Under this provision it is immaterial at what time the contract was made, if the payments were, in fact, made during the time covered by the account. The disbursement of money is the subject-matter of the audit' and not existing contracts entered into for the performance of work involving the subsequent expenditure of money. Nothing was paid out under the contracts during the previous year, consequently that year would not be involved in the account appealed from. If payments are likewise to be excluded from consideration at the time the accounts of the year in which payments were made are before the auditors, no authority to surcharge the directors at any time would exist. We deem it unnecessary to consider the result if the contract had been made by appellants’ predecessors in office; that question does not arise, appellants having been in office at the time the contracts in question were entered into.
Another assignment questions the right of the court to surcharge the directors in absence of proof that those who were surcharged actually voted for or approved the
Finally appellants argue the surcharge was improper because evidence was wanting tending to show the municipality actually suffered financial loss through fault or neglect of the directors, within the meaning of the Act of June 9,1911, P. L. 865, providing for the surcharge of officers “whose act or neglect shall have contributed to the financial loss of any municipality or district” and, so far as appears from the record, the school district received full value for the money paid. Section 617, P. L. 350, of the School Code provides that every contract in excess of $300 for the construction and repair of public school buildings “shall be awarded to the lowest and best bidder, after due public notice has been given.” Section 516 confers upon directors the right to pay out “in the manner herein provided, any funds of the district for any or all of the purposes herein provided, subject to all provisions of this act. The use or payment ‘of any school funds in any district, in this Commonwealth in any manner or for any purpose not provided for in this act, shall be illegal.” Section 517 provides that “any school director voting for, or any officer approving, any school order for the payment of school funds for any other purpose, or drawn in any other manner, than that provided in this act, shall......be individually liable to the district for the amount thereof.” In section 2613 it is provided that “any school order issued in any other manner or for any other purpose than herein authorized shall, if paid, be disallowed by the auditors, and charged against the person or persons voting for or approving the same.” It thus appears that in issuing orders for the payment of money, the directors must be governed entirely by the provisions of the code with respect to both the manner of payment and the purpose. Payments or acts necessary to constitute “financial loss” must be determined in view of the above provisions of the law. If the term is to include only the difference between the
While our conclusion imposes a heavy burden upon appellants, the court is without power to relieve them from the effect of their own carelessness or error, whichever it may be: Flinn v. Phila., 258 Pa. 355. The duty of this court is to execute the legislative will in the manner prescribed in statutes so long as no constitutional provision is violated, regardless of the hardship of a particular case or whether our opinion as to what the law ought to be coincides with that of the legislature: McKibben v. Martin, 64 Pa. 352, 361; Weber v. Reinhard, 73 Pa. 370, 374.
The judgment of the court below is affirmed.