Pennsylvania Statutes Title 16 P.S. Counties § 4924. Audit of accounts of Commonwealth moneys

It shall also be the duty of the controller to audit, settle and adjust the accounts of the county treasurer with the State Treasury, and of each of such other officers in the county receiving money for the use of the Commonwealth, and where the county has a financial interest, as may be referred to them by the Auditor General or the Department of Revenue, and to make a separate report thereof to the court of common pleas, together with a statement of the balances due from or to such treasurer or other officer. A certified copy of such report shall be transmitted to the Auditor General or Department of Revenue, as the case may be, within ten days after the same is prepared.