Pennsylvania Statutes Title 16 Pa.C.S.A. Counties § 14920. Settlement of accounts, report to court of common pleas, publications and financial report

(1) At the end of each fiscal year, the controller or auditors, as the case may be, shall complete the audit, settlement and adjustment of the accounts of all county officers.

(2) The controller or auditors shall make a report, verified by oath or affirmation, to the county court of common pleas annually before July 1, except if the court grants an extension of time upon due cause shown, of all receipts and expenditures of the county for the preceding year, in detail and classified by reference to the object thereof, together with a full statement of the financial conditions of the county.

(1) Within 10 days after making a report to the court of common pleas, notice that the report is available for public inspection shall be published one time in at least one newspaper of general circulation in the county as the controller or auditors may direct and shall be posted on the official publicly accessible Internet website of the county, but the aggregate cost of newspaper publication may not exceed $1,500 in any one year in a county, to be paid for out of the county treasury.

(2) The entire report, which shall include a concise summary, shall be available for public inspection in the office of the controller or auditors during regular business hours and on the official publicly accessible Internet website of the county.

(3) The report may also be published in printed pamphlets at the cost of the county. The number and cost of the pamphlets shall be determined by the controller or auditors and the county commissioners with consideration of current budget allocations.