§ 11705 — Annual report to council and appeals

(a) Audit report.--

(1) At council's first meeting in March of each year, the independent auditor shall submit a report to council that includes the audits made of the accounts of the officers authorized with the custody, control or disbursement of public money. The report shall provide the balance of each officer's accounts.

(2) Within 90 days of the end of each fiscal year, the independent auditor shall file a copy of the annual report under paragraph (1) with the clerk of court or the prothonotary, as provided by local rule of court.

(b) Financial condition report.--The independent auditor shall submit an annual report to council summarizing the fiscal condition of the affairs of the city. Council may require advisory interim reports from the independent auditor.

(b.1) Right-to-know.--Reports prepared under this section shall be public in accordance with the act of February 14, 2008 (P.L.6, No.3), known as the Right-to-Know Law.

(c) Appeals.--Not later than 45 days after the annual report to council has been filed, the city, a taxpayer of the city on the city's behalf or any officer whose account is settled or audited may file an appeal from the settlement or audit to the court of common pleas of the county in which the city is located. If the appellant is a taxpayer of the city or an officer, the taxpayer of the city or the officer shall file a bond, with one or more sufficient sureties, conditioned to pay reasonable attorney fees and court costs if the appellant fails in the appeal.