Pennsylvania § 14930 - Filing reports.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 14930 — Filing reports., with citation guidance and answers to common questions.
§ 14930. Filing reports.
(a) Filing among court records.--The reports of the controller or auditors shall be filed among the records of the court of common pleas of the county.
(b) Surcharge.--The amount of any balance or shortage or of any expenditure of a kind, or made in a manner prohibited or not authorized by statute which causes a financial loss to the county shall be a surcharge against any officer against whom the balance or shortage appears or against whom by vote, act or neglect permitted or approved the expenditure. The following apply:
(1) An elected or appointed official of a county shall not be surcharged for an act, error or omission in excess of the actual financial loss sustained by the county.
(2) The imposition of a surcharge shall take into consideration as its basis the results of the act, error or omission and the results had the procedure been conducted strictly according to law.
(3) The provisions limiting the amount of any surcharge shall not apply to:
(i) Cases involving fraud or collusion on the part of officers.
(ii) A penalty inuring to the benefit of or payable to the Commonwealth.
(c) Judgment and execution on judgment.--
(1) The amount of a balance and of an express surcharge found in a report under subsection (a) shall, if no appeal is taken or after an appeal has been finally determined in favor of the county or the Commonwealth, be entered by the prothonotary as a judgment against the officer.
(2) The Commonwealth or the county, as the case may be, may execute a final judgment under this section against the property of the defaulting officer in accordance with law and rule of court.
Frequently Asked Questions About Pennsylvania § 14930
What does Pennsylvania Consolidated Statutes § 14930 cover?
Section 14930 ("Filing reports.") 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 § 14930?
A common citation format is "Pennsylvania Consolidated Statutes § 14930" (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 § 14930 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.