Pennsylvania § 2923 - Completion, filing and publication of annual audit and financial report.

§ 2923. Completion, filing and publication of annual audit and financial report.

(a) Completion.--The independent auditor shall complete the annual audit by June 30 of each year as directed by the board of commissioners.

(b) Filing.--A copy of the audited annual audit and financial report shall be filed with the following:

(1) The secretary of the township, in accordance with applicable rules and regulations of the township.

(2) The clerk of the court or the prothonotary, as may be provided by local rules of court.

(3) The Department of Community and Economic Development, in accordance with the rules and regulations of the Department of Community and Economic Development.

(c) Publication.--Notice that the audited annual audit and financial report is available for public inspection shall be published once in at least one newspaper of general circulation by the secretary of the township in accordance with section 1107 (relating to legal advertising). Public inspection shall be in accordance with the act of February 14, 2008 (P.L.6, No.3), known as the Right-to-Know Law. A copy, which may be in electronic format, of the complete annual audit and financial report, including the accompanying independent auditor's report, shall be supplied to the publishing newspaper when the request for publication is submitted. Nothing in this section shall be construed to preclude the township from providing the township's audited annual audit and financial report on the township's publicly accessible Internet website.

(d) Presentation.--The annual audit report and annual financial statements shall be presented on a uniform form prepared and furnished as provided under section 4903 (relating to uniform financial report and forms).

(e) Appeals.--Nothing in this subchapter shall prohibit a registered elector or taxpayer from appealing an annual audit and financial report of the independent auditor in accordance with and subject to the procedures under sections 2911 (relating to appeals from report), 2912 (relating to appeal bond), 2913 (relating to procedure on appeals), 2914 (relating to findings of facts and law, judgment and appeals), 2915 (relating to cost of appeals) and 2916 (relating to attorney fees) if the registered elector or taxpayer believes a surcharge as described under section 2908 (relating to surcharge by auditors) should exist against an officer or person. The appeal shall be initiated within 45 days of the filing specified under subsection (b).

Cross References. Section 2923 is referred to in section 2922 of this title.