Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 12433. Annual audit of officers' accounts;  appeal;  scire facias

The city controller shall, at the end of each fiscal year or oftener if so required by the council, and also upon the death, resignation, removal, or expiration of the term of any officer, audit, examine, and settle the accounts of such officer;  and if he shall be found indebted to the city, the city controller shall state an account, and file the same in the court of common pleas of the proper county, together with a copy of the official bond of such officer, and give notice thereof to him or his legal representatives, and, if any person or persons affected thereby shall be dissatisfied with such settlement, he or they may appeal therefrom.  The appeal, with his or their exceptions to the account as stated, verified by the oath of the person or persons appealing, shall be filed in the office of the prothonotary of said court within ten days after service of notice.  The appellant shall, within ten days, enter security, to be approved by the court, to prosecute the appeal with effect and pay the costs and the debt and interest which may appear by the judgment of the court to be due to the city.  The balance of account, as shown by the settlement filed as aforesaid, shall constitute a lien on real estate of the officer so indebted and his sureties, from the date of the filing thereof, which lien shall continue for the period of five years from the date of filing.  A writ of scire facias to enforce the lien shall be issued thereon within six months, which shall contain a clause warning the sureties or the executors or administrators of the officer or of his sureties to appear and make defense, and the case shall thereupon be proceeded with to final judgment according to law.