Pennsylvania Statutes Title 71 P.S. State Government § 339. Local government budget and financial reports; compilation of statistics (Adm. Code § 1209)

(a) To prepare, in cooperation with duly authorized committees of local government officials, and furnish annually at the expense of the Commonwealth, to the corporate authorities of each county (except counties of the first class), city of the third class, borough, incorporated town, township, school district of the second, third, and fourth class blank forms suitable for the making of budgets by the proper authorities of said local government and for the filing of a copy of the budget after adoption with said department.

(b) To furnish to the corporate authorities of each county (except counties of the first class), city of the third class, borough, incorporated town, township suitable blank forms for the making of annual reports of the financial condition of their respective local governments to the department, which forms for financial report purposes shall be placed by said corporate authorities into the hands of the director, controller or auditors who by law are required to make such financial reports to the department. Such annual financial reports shall be prepared in cooperation with aforesaid duly authorized committees of local government officials and shall contain: (1) a statement of the receipts of the unit of local government from all sources and of all accounts and revenue which may be due and uncollected at the close of the fiscal year; (2) a statement of the disbursements for all the governmental activities of the unit of local government during the fiscal year; (3) a detailed statement of the indebtedness of the unit of local government at the close of the fiscal year, the provisions made for the payment thereof, together with the purposes for which it was incurred; (4) a statement of the cost of ownership and operation of each and every public service industry owned, maintained or operated by the unit of local government; (5) such further or more specific information in relation to the cost of any branch of the local government and improvements therein as may be required by the department.

In the case of blank forms for financial reports by townships of the second class and counties, the same shall be so arranged that corresponding data and information, required to be reported by said units of local government to the Department of Transportation or the Department of Public Welfare, may be used for the information required to be furnished to the Department of Community and Economic Development under this section.

(c) The substance of the annual budget and financial reports, required by law to be made to the Department of Community Affairs  1 by the corporate officers, directors, controllers, and auditors of units of local government, shall be arranged by said department in such form as shall indicate the comparative receipts from the various sources of revenue and the comparative costs of the several branches of local government in the governments making such reports, shall be published at the cost of the Commonwealth in an annual statement or comparative statistics which shall be issued for each class of local government as a public document, and shall be submitted by the department to the General Assembly at each regular session. Copies thereof shall also be furnished by the department to each such local government unit named therein.