Section 1720 - Controller's or Auditor's settlement of accounts; report to Common Pleas; publications; financial report to Department of Community and Economic Development(a) The controller or auditors, as may be the case, shall, at the end of each fiscal year, complete the audit, settlement and adjustment of the accounts of all county officers. The controller or auditors shall, before the first day of July in every year, make a report, verified by oath or affirmation, to the county court of common pleas, unless upon due cause shown the court shall grant an extension of time, of all receipts and expenditures of the county for the preceding year, in detail, and classified by reference to the object thereof, together with a full statement of the financial conditions of the county. (b) Within ten days after making a report to the court of common pleas, notice that the report is available for public inspection shall be published one time in at least one newspaper of general circulation in the county as the controller or auditors may direct and shall be posted on the official publicly accessible Internet website of the county, but the aggregate cost of newspaper publication shall not exceed fifteen hundred dollars ($1500) in any one year in any county, to be paid for out of the county treasury. The entire report, which shall include a concise summary, shall be available for public inspection in the office of the controller or auditors during regular business hours and on the official publicly accessible Internet website of the county. Such report may also be published in printed pamphlets at the cost of the county, the number and cost of such pamphlets to be determined by the controller or auditors and the county commissioners with consideration of current budget allocations.(c) The controller shall also, on or before the date required by section 123 of the act of July 10, 1987 ( P.L. 246, No.47), known as the Municipalities Financial Recovery Act, or the first of July, whichever is first, make an annual report to the Department of Community and Economic Development of the financial condition of the county, on forms furnished by the Secretary of Community and Economic Development.(d) Any controller or auditors refusing or neglecting to file a report with the Department of Community and Economic Development as required by this section shall, upon conviction in a summary proceeding brought at the instance of the department, be sentenced to pay a fine of five dollars ($5) for each day's delay beyond said first day of July and costs. All fines recovered shall be for the use of the Commonwealth.Amended by P.L. TBD 2018 No. 154, § 34, eff. 12/24/2018.1955, Aug. 9, P.L. 323, § 1720. Amended 1965, Dec. 22, P.L. 1160, § 1; 1967, Oct. 5, P.L. 342, § 2; 1981, May 6, P.L. 49, No. 16, § 1, imd. effective; 2001, Dec. 17, P.L. 919, No. 107, § 3, effective in 60 days; 2006, Nov. 9, P.L. 1350, No. 142, § 2, imd. effective.