(a) General rule.— The electors of each township shall elect:

1. (1) At least five township commissioners, and the following shall apply:

   1. (i) In townships divided into wards but having fewer than five wards, the number of commissioners shall be five. One commissioner shall be elected from each ward, and the remaining number of commissioners, to which the township is entitled, shall be elected at large. In townships having five or more wards, one commissioner shall be elected from each ward. Township commissioners shall be elected at municipal elections, preceding the expiration of the terms of commissioners then in office, for terms of four years each. Commissioners from odd-numbered wards shall be elected at alternate municipal elections than the municipal elections at which commissioners from even-numbered wards are elected. Elections at large shall be held at the municipal election preceding the expiration of the term of any commissioner elected at large.
   2. (ii) In townships not divided into wards, there shall be five township commissioners who shall be elected at large by the electors of the township. At each municipal election, two or three township commissioners, as the case may be, shall be elected for terms of four years each to take the place of the commissioners whose terms then expire.

2. (2) One township tax collector, and the following shall apply:

   1. (i) The township tax collector shall be elected at municipal elections every four years. An individual must be a qualified tax collector or, in the case of an individual appointed to fill a vacancy in the office of tax collector, become a qualified tax collector, in accordance with the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law.
   2. (ii) If no individual is elected to the position of tax collector in the municipal election, or if the position of tax collector becomes vacant, the board of commissioners may, by resolution, appoint an individual or person to collect taxes. If a person other than an individual is appointed, the person shall post bonds to the same extent as would an individual appointed to fill the vacancy and as further provided by terms and conditions as specified by the board of commissioners. Notwithstanding the Local Tax Collection Law, if a person other than an individual is appointed as a tax collector, no individual employed by the appointed tax collector or any of the appointed tax collector's officers shall be required to be or become a qualified tax collector or to file criminal history record information.

3. (3) Three elected auditors, and the following shall apply:

   1. (i) At each municipal election, one auditor shall be elected for a term of six years. No auditor shall at the same time hold any other elective or appointive office.
   2. (ii) The board of commissioners may provide by ordinance for the appointment of an independent auditor, in lieu of providing for the election of three auditors, as provided in subparagraph (i) or one controller as provided in paragraph (4). After enactment of the ordinance, an independent auditor shall be appointed annually by resolution at least 30 days prior to the close of the fiscal year. The office of elected auditor is abolished upon the appointment of an independent auditor.

   3. (iii) The board of commissioners shall have the right at any time to repeal the ordinance providing for the appointed independent auditor, whereupon three auditors shall be elected at the next municipal election following the repeal of the ordinance, to whom the following shall apply:

      1. (A) One elected auditor shall serve a term of two years.
      2. (B) One elected auditor shall serve a term of four years.
      3. (C) One elected auditor shall serve a term of six years.
      4. (D) The three elected auditors shall have all the powers and perform all the duties as provided in this part for elected auditors.

4. (4) One elected controller in lieu of three elected auditors, and the following shall apply:

   1. (i) The provisions of this part relating to the controller shall not become operative or effective until the board of commissioners shall, by ordinance, accept the provisions of this part relating to the office of controller.
   2. (ii) When a township has provided by ordinance for the office of an elected controller, the board of commissioners shall petition the court of common pleas to appoint a controller to hold office until the first Monday of January next succeeding the next municipal election when a controller shall be elected. When a controller is appointed or elected as provided in this paragraph, the office of elected auditor is abolished.
   3. (iii) One controller, who shall be a competent accountant, shall be elected at municipal elections every four years.

   4. (iv) The office of controller shall be continued until the ordinance is repealed, at which time the office of controller shall terminate. The township shall either appoint an independent auditor or, at the next municipal election following the repeal of the ordinance, provide for the election of three auditors, to whom the following shall apply:

      1. (A) One elected auditor shall serve a term of two years.
      2. (B) One elected auditor shall serve a term of four years.
      3. (C) One elected auditor shall serve a term of six years.
      4. (D) The three elected auditors shall have all the powers and perform all the duties as provided in this part for elected auditors.