Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 11701.108-A. Guidelines

The department shall establish guidelines consistent with this chapter, particularly the program requirements and measurements to ensure a municipality is provided with adequate guidance.  The program shall include a requirement of a financial audit of the municipality, prepared by an independent accountant or firm, for the fiscal year immediately preceding the application for funds under this chapter.  The department may establish guidelines for the audit, and the requirement may be satisfied by any previous audit prepared in accordance with the guidelines.