Pennsylvania Statutes Title 35 P.S. Health and Safety § 7131.304. Records and audits

(a) Records.--In addition to the particular records and accounts specified elsewhere in this act, the department, at all times during the effective period of this act, shall maintain such additional records and accounts in such form and manner as will allow detailed review, examination and audit, by the Auditor General, of all monetary transactions pursuant to this act.

(b) Fiscal audits.--Within 120 days following June 30 of each of the fiscal years 1990 through 1994 and the fiscal year in which the facility begins licensed operations, the department shall furnish to each fund contributor three copies of a financial audit performed in accordance with generally accepted auditing standards compatible with the most intensive current practices of the Department of the Auditor General. Such audit shall be performed by the Department of the Auditor General.

(c) Expenses.--The department may withdraw from the fund such amounts as are reasonably necessary and proper for reimbursement of audit costs.