Pennsylvania § 14920.1 - Audit of additional accounts.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 14920.1 — Audit of additional accounts., with citation guidance and answers to common questions.
§ 14920.1. Audit of additional accounts.
(a) Specific accounts.--The county controller or county auditors shall audit, settle and adjust the accounts of:
(1) Each parole and probation officer appointed by a court under law who receives money paid under an order, sentence or judgment of a court and report the results of the audits to the court which appointed the officer.
(2) Money appropriated by the county to units of the Pennsylvania National Guard.
(3) Each magistrate or district justice within the county and report the results of the audits to the county commissioners, the Auditor General and the governing body of each political subdivision that is entitled or has a right to receive money collected by the magistrate or district justice.
(4) The treasurer of the county, along with each officer of the county receiving money for the use of the Commonwealth, as may be referred to them by the Auditor General or the Department of Revenue, with the State Treasury and make a separate report to the court of common pleas, together with a statement of the balances due from or to the treasurer or other officer. A certified copy of the report shall be transmitted to the Auditor General or the Department of Revenue, as the case may be, within 10 days after the report is prepared.
(5) Other county funds as may be prescribed by law for the controller or county auditors to audit, settle and adjust.
(b) Taxes, penalties, fines and costs.--All taxes, penalties, fines and costs collected by the county treasurer and belonging to a taxing district shall be entered and carried in the records of the county in the same manner as county money and shall be audited in a similar manner. When the taxes, penalties, fines or costs are paid to the taxing district entitled to them, as provided by law, payments shall be made on voucher checks in the same manner as payments are made of county money.
Source: official Pennsylvania text · Last verified 2026-08-27
Frequently Asked Questions About Pennsylvania § 14920.1
What does Pennsylvania Consolidated Statutes § 14920.1 cover?
Section 14920.1 ("Audit of additional accounts.") 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 § 14920.1?
A common citation format is "Pennsylvania Consolidated Statutes § 14920.1" (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 § 14920.1 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.