(a)Reports and audit, settlement and adjustment of accounts.--
(1)At the end of each fiscal year, the controller or auditors, as the case may be, shall complete the audit, settlement and adjustment of the accounts of all county officers.
(2)The controller or auditors shall make a report, verified by oath or affirmation, to the county court of common pleas annually before July 1, except if the court grants an extension of time upon due cause shown, of all receipts and expenditures of the county for the preceding year, in detail and classified by reference to the object thereof, together with a full statement of the financial conditions of the county.
(b)Notice, public inspection and costs.--
(1)Within 10 days after making a report to the court of common pleas, notice that the repor
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(a) Reports and audit, settlement and adjustment of accounts.--
(1) At the end of each fiscal year, the controller or auditors, as the case may be, shall complete the audit, settlement and adjustment of the accounts of all county officers.
(2) The controller or auditors shall make a report, verified by oath or affirmation, to the county court of common pleas annually before July 1, except if the court grants an extension of time upon due cause shown, of all receipts and expenditures of the county for the preceding year, in detail and classified by reference to the object thereof, together with a full statement of the financial conditions of the county.
(b) Notice, public inspection and costs.--
(1) Within 10 days after making a report to the court of common pleas, notice that the report is available for public inspection shall be published one time in at least one newspaper of general circulation in the county as the controller or auditors may direct and shall be posted on the official publicly accessible Internet website of the county, but the aggregate cost of newspaper publication may not exceed $1,500 in any one year in a county, to be paid for out of the county treasury.
(2) The entire report, which shall include a concise summary, shall be available for public inspection in the office of the controller or auditors during regular business hours and on the official publicly accessible Internet website of the county.
(3) The report may also be published in printed pamphlets at the cost of the county. The number and cost of the pamphlets shall be determined by the controller or auditors and the county commissioners with consideration of current budget allocations.
(c) Report to Department of Community and Economic Development.--The county controller shall, on or before the date required by section 123 of the act of July 10, 1987 (P.L.246, No.47), known as the Municipalities Financial Recovery Act, or July 1, whichever occurs first, make an annual report to the Department of Community and Economic Development of the financial condition of the county, on forms furnished by the Secretary of Community and Economic Development.
(d) Penalty.--A controller or auditor refusing or neglecting to file a report with the Department of Community and Economic Development as required by this section commits a summary offense and, upon conviction in a proceeding brought at the instance of the department, shall be sentenced to pay a fine of $5 for each day's delay beyond July 1 and costs. All fines recovered shall be for the use of the Commonwealth.