Pennsylvania § 14905 Financial records

Pennsylvania Statutes

§ 14905 — Financial records

Pennsylvania § 14905

JurisdictionPennsylvania

Title 16COUNTIES

PartPART IV

Ch. 149FISCAL AFFAIRS

Subch.FISCAL POLICY AND SYSTEMS

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Bluebook

16 Pa. Cons. Stat. § 14905 (2026).

Text

The following shall apply:

(1)The controller shall maintain a full and regular set of financial records, including the general ledger, in electronic form or otherwise, which support financial statements in accordance with generally accepted accounting principles of all the fiscal operations of the county, embracing as many accounts, under appropriate titles, to:

(i)meet Federal and State reporting requirements; and

(ii)show distinctly and separately the following classified by reference to the subject matter:

(A)property of the county;

(B)the county's revenue and expenditures;

(C)all debts and accounts due by the county officers or others;

(D)the amount raised from each source of revenue; and

(E)expenditures in detail.

(2)The controller shall select and administer the for

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The following shall apply:

(1) The controller shall maintain a full and regular set of financial records, including the general ledger, in electronic form or otherwise, which support financial statements in accordance with generally accepted accounting principles of all the fiscal operations of the county, embracing as many accounts, under appropriate titles, to:

(i) meet Federal and State reporting requirements; and

(ii) show distinctly and separately the following classified by reference to the subject matter:

(A) property of the county;

(B) the county's revenue and expenditures;

(C) all debts and accounts due by the county officers or others;

(D) the amount raised from each source of revenue; and

(E) expenditures in detail.

(2) The controller shall select and administer the form and manner of maintaining the official financial records in connection with the fiscal affairs of the county.

(3) If the controller prescribes a change in the form and manner of maintaining the official financial records, any costs necessary for implementation shall be subject to the approval of the county commissioners.

(4) In counties without a controller, the requirements of this section shall be fulfilled by the office of the county commissioners.