Pennsylvania § 2922 - Audits.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 2922 — Audits., with citation guidance and answers to common questions.
§ 2922. Audits.
(a) Annual audit.--
(1) The independent auditor shall conduct an annual audit of the finances of the township, as presented in the annual audit and financial report, which shall include all of the following:
(i) Each account in which the township is concerned.
(ii) The accounts of township officers, departments and offices that collect, receive and disburse public money on which the independent auditor is required to report under this subchapter.
(iii) The accounts of township officers, departments and offices that are authorized with the management, control or custody of public money on which the independent auditor is required to report under this subchapter.
(2) Nothing in this subchapter shall be construed to prohibit the board of commissioners from requiring the independent auditor to conduct a more complete or comprehensive audit than is required under this subchapter.
(b) Interim audits.--
(1) The board of commissioners may require advisory interim reports from the independent auditor.
(2) The board of commissioners may direct the independent auditor to audit the accounts of a township officer upon the death, resignation, removal or expiration of the term of the township officer.
(c) Standards.--An annual or interim audit shall consist of an examination in accordance with United States generally accepted auditing standards. Errors or irregularities detected in the course of an audit shall be communicated in accordance with the standards under this subsection.
(d) Definition.--As used in this subchapter, the term "annual audit and financial report" means the report that is presented on the uniform form as provided in section 2923(d) (relating to completion, filing and publication of annual audit and financial report).
Frequently Asked Questions About Pennsylvania § 2922
What does Pennsylvania Consolidated Statutes § 2922 cover?
Section 2922 ("Audits.") 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 § 2922?
A common citation format is "Pennsylvania Consolidated Statutes § 2922" (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 § 2922 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.