Pennsylvania Statutes Title 73 Pa.C.S.A. Townships § 2904. Completion, filing and publication of auditor's report and financial statement

(a) Audit.--The auditors shall complete the annual audit, settlement and adjustment prior to June 30.

(b) Publication.--The auditors shall, within 10 days after the completion of the report under subsection (c), publish, by advertisement in at least one newspaper of general circulation in accordance with the provisions of section 1107 (relating to legal advertising), concise financial information prepared or approved by the auditors and consistent with the audited financial statements for total assets, total liabilities and total net position at the end of the fiscal year and total revenue, total expenses and changes in total net position for that fiscal year and a reference to a place within the township where copies of the financial statements and accompanying auditors' report may be examined.  If the full financial statements and accompanying auditors' report are not published, copies shall be supplied to the publishing newspaper when the request for publication is submitted.

(c) Form.--The annual auditors' report and annual financial statement shall be presented on a uniform form prepared and furnished as provided in section 4903 (relating to uniform financial report and forms).

(d) Requirements.--The auditors' report and financial statement shall be signed by all of the auditors, and the auditors' report shall be duly verified by the oath of one of the auditors.  A secretary of the auditors shall file a copy of the report with the secretary of the township, the clerk of the court or the prothonotary, as may be provided by local rules of court, the Department of Community and Economic Development and the Department of Transportation not later than June 30 of each year.  A secretary of the auditors refusing or willfully neglecting to file the report commits a summary offense.  If the failure to file the report within the period specified is due to the failure of one or more of the auditors to prepare the statement upon which the report is to be based, the auditor commits a summary offense.