Pennsylvania § 11704.12 - Powers and duties of independent auditor.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 11704.12 — Powers and duties of independent auditor., with citation guidance and answers to common questions.
§ 11704.12. Powers and duties of independent auditor.
(a) Annual audit.--The independent auditor shall conduct an annual audit of all accounts of city officers, departments and offices which collect, receive and disburse public money or are authorized with the management, control or custody of public money on which the independent auditor is required to report under this subchapter. The annual audit, as directed by council, shall also include any accounts subject to examination by the city controller under Subchapter A (relating to city controller).
(b) Subpoenas.--The independent auditor may issue subpoenas to obtain the attendance of officers whose accounts the independent auditor is authorized to examine and any other individuals whom it may be necessary to examine as witnesses.
Source: official Pennsylvania text · Last verified 2026-08-27
Frequently Asked Questions About Pennsylvania § 11704.12
What does Pennsylvania Consolidated Statutes § 11704.12 cover?
Section 11704.12 ("Powers and duties of independent auditor.") 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 § 11704.12?
A common citation format is "Pennsylvania Consolidated Statutes § 11704.12" (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 § 11704.12 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.