Pennsylvania § 14905 - Financial records.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 14905 — Financial records., with citation guidance and answers to common questions.
§ 14905. Financial records.
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.
Cross References. Section 14905 is referred to in section 14902 of this title.
Frequently Asked Questions About Pennsylvania § 14905
What does Pennsylvania Consolidated Statutes § 14905 cover?
Section 14905 ("Financial records.") is part of the Pennsylvania Consolidated Statutes, the codified statutory law of Pennsylvania. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Pennsylvania § 14905?
A common citation format is "Pennsylvania Consolidated Statutes § 14905" (Pennsylvania). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Pennsylvania law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Pennsylvania official source linked on this page or consult a licensed Pennsylvania attorney.
How does Pennsylvania § 14905 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Pennsylvania can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Pennsylvania.