If any person in possession of books, vouchers or papers relative to public accounts before the controller or auditors shall refuse to produce the same, or if any officer whose accounts are to be settled and adjusted by the controller or auditors shall refuse to attend or submit to examination, the auditors or controllers shall proceed, by the examination of witnesses and other evidence, to ascertain and settle, as near as may be, the amount of public money received by such officer and its application to public purposes or otherwise.
16 P.S. § 1729