24 Pa. Stat. § 17-1706
The treasurer of each joint school or department shall give an approved bond to the several districts establishing the same, to be filed with president of any one of the boards of school directors establishing such joint school or department. The account of such treasurer shall be audited in the same manner and by the same auditors as his account as treasurer of the school district is audited, or in the discretion of the joint board or joint school committee by three auditors selected by the board or committee from among the total number of auditors of all the member districts, or the joint board or joint school committee may employ a certified public accountant to audit the accounts of the joint board treasurer and to fix his compensation. Such joint school treasurer shall be subject to all the provisions of this act, the same as the treasurer of any school district, so far as they apply to him.
24 P.S. § 17-1706