Skip to main content
Find a Lawyer

Pennsylvania Statutes Title 73 Pa.C.S.A. Townships § 2922. Audits

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) Annual audit.--

(1) The independent auditor shall conduct an annual audit of the finances of the township, as presented in the annual audit and financial report, which shall include all of the following:

(i) Each account in which the township is concerned.

(ii) The accounts of township officers, departments and offices that collect, receive and disburse public money on which the independent auditor is required to report under this subchapter.

(iii) The accounts of township officers, departments and offices that are authorized with the management, control or custody of public money on which the independent auditor is required to report under this subchapter.

(2) Nothing in this subchapter shall be construed to prohibit the board of commissioners from requiring the independent auditor to conduct a more complete or comprehensive audit than is required under this subchapter.

(b) Interim audits.--

(1) The board of commissioners may require advisory interim reports from the independent auditor.

(2) The board of commissioners may direct the independent auditor to audit the accounts of a township officer upon the death, resignation, removal or expiration of the term of the township officer.

(c) Standards.--An annual or interim audit shall consist of an examination in accordance with United States generally accepted auditing standards.  Errors or irregularities detected in the course of an audit shall be communicated in accordance with the standards under this subsection.

(d) Definition.--As used in this subchapter, the term “annual audit and financial report” means the report that is presented on the uniform form as provided in section 2923(d) (relating to completion, filing and publication of annual audit and financial report).

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Pennsylvania Statutes Title 73 Pa.C.S.A. Townships § 2922. Audits - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-73-pacsa-townships/pa-csa-sect-73-2922/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard