Pennsylvania § 14960 Receipts and accounts of money due county

Pennsylvania Statutes

§ 14960 — Receipts and accounts of money due county

Pennsylvania § 14960

JurisdictionPennsylvania

Title 16COUNTIES

PartPART IV

Ch. 149FISCAL AFFAIRS

Subch.COUNTY TREASURY AND COUNTY DEPOSITORIES

This text of Pennsylvania § 14960 (Receipts and accounts of money due county) is published on Counsel Stack Legal Research, covering Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

16 Pa. Cons. Stat. § 14960 (2026).

Text

(a)Duties of county treasurer.--The county treasurer shall receive and issue receipts for money due or accruing to the county.

(b)Accounts.--The county treasurer shall keep proper accounts of money received and disbursed. The treasurer's records shall be open to the inspection of the controller and the county commissioners at all times during office hours.

(c)Receipts.--The treasurer shall issue receipts for money received for the county and shall transmit the duplicate or triplicate receipts daily to the controller or to the county commissioners in counties without a controller. The receipts shall:

(1)be serially numbered; and

(2)indicate:

(i)the amount of money received;

(ii)the payor;

(iii)on what account the money is received; and

(iv)the date.

(d)Disbursals.--The tr

Free access — add to your briefcase to read the full text and ask questions with AI

(a) Duties of county treasurer.--The county treasurer shall receive and issue receipts for money due or accruing to the county.

(b) Accounts.--The county treasurer shall keep proper accounts of money received and disbursed. The treasurer's records shall be open to the inspection of the controller and the county commissioners at all times during office hours.

(c) Receipts.--The treasurer shall issue receipts for money received for the county and shall transmit the duplicate or triplicate receipts daily to the controller or to the county commissioners in counties without a controller. The receipts shall:

(1) be serially numbered; and

(2) indicate:

(i) the amount of money received;

(ii) the payor;

(iii) on what account the money is received; and

(iv) the date.

(d) Disbursals.--The treasurer shall keep daily records of disbursals from the county treasury and shall forward daily records to the controller or the county commissioners in counties without a controller.

(e) Account information.--The controller, or the chief clerk of the county commissioners in counties without a controller, may review depository account information upon request from the county depository, without prejudice to the depositories, of the money deposited in the name of the county by the treasurer.

(f) Quarterly statements.--In counties having no controller, the treasurer shall provide, at least quarterly and more frequently if required, a statement of money received and disbursed since the treasurer's last statement showing:

(1) the balance remaining in the accounts; and

(2) the names of the collectors having arrearages in taxes with the amounts of the arrearages.

(g) Annual statements.--The treasurer shall state the accounts at the end of each fiscal year. The statement shall be examined by the county commissioners and delivered by the commissioners to the county auditors for settlement.