Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 1602 - System of accounts to be kept; fees to be paid to county treasurer monthly(a) Each officer receiving fees shall keep a system of accounts, the form of which shall be prescribed by the controller, or where such office does not exist then by the county auditors, in which or on which entry shall be made of all the moneys received for fees and of all moneys earned and chargeable upon the county, specifying the day and date, the title of the case, if applicable, for what service, and from whom received.(b) At the times designated by resolution of the county commissioners but not later than the tenth day of each month, each of said officers shall : (1) Pay to the county treasurer all fees so received for each designated period. Duplicate receipts therefor shall be taken, one of which the treasurer shall deposit with the county controller, or the chief clerk where the office of controller does not exist. (2) Deposit with the county controller, or where the office of controller does not exist, with the county auditors a transcript, in detail, of the officer's system of accounts for the preceding month. The officer shall make oath or affirmation before the county controller or the county auditors where the office of controller does not exist that the transcript contains a true and correct list of all the fees received, earned or chargeable upon the county for services rendered in the office, either by the officer, deputies or clerks, during the preceding month that said fees were severally charged and collected at regular rates, and that the officer has not received and is not to receive , for any official services or duty, any other fees than those so entered on said transcript.(c) It shall be the duty of the county controller, or the county auditors where the office of county controller does not exist, to receive such returns, to audit and verify the returns for the preceding month and to charge the county treasurer with the money for fees so paid in.(d) Where fees are paid to one office which are for services rendered or to be rendered by another, the officer receiving the same shall specify the same on his account book and on his transcript as of the office to which they properly belong.Amended by P.L. TBD 2018 No. 154, § 30, eff. 12/24/2018.1955, Aug. 9, P.L. 323, § 1602. Amended 1961, June 14, P.L. 366, § 1, imd. effective; 1974, June 27, P.L. 401, No. 138, § 1, imd. effective.