Pennsylvania § 14960 - Receipts and accounts of money due county.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 14960 — Receipts and accounts of money due county., with citation guidance and answers to common questions.
§ 14960. Receipts and accounts of money due county.
(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.
Cross References. Section 14960 is referred to in sections 13917, 13952 of this title.
Source: official Pennsylvania text · Last verified 2026-08-27
Frequently Asked Questions About Pennsylvania § 14960
What does Pennsylvania Consolidated Statutes § 14960 cover?
Section 14960 ("Receipts and accounts of money due county.") 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 § 14960?
A common citation format is "Pennsylvania Consolidated Statutes § 14960" (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 § 14960 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.