Pennsylvania Statutes Title 71 P.S. State Government § 237. Fiscal period (Adm. Code § 617)

(a) All books and accounts kept by the Auditor General, the State Treasurer and the Attorney General and every department, board and commission shall be kept as of the fiscal year or period. The fiscal year shall be the period beginning on July 1 of each calendar year and ending on June 30 of the calendar year next succeeding.

(b) The Auditor General and the Department of the Auditor General shall submit to any accountants appointed by the Governor for the purpose of making an audit of the affairs of the Auditor General and the Department of the Auditor General all books, papers and records in any way pertaining to such affairs.