16 Pa. Stat. § 1720.1

Current through P.A. Acts 2023-32
Section 1720.1 - Audit of Additional Accounts.
(a) It shall be the duty of the controller or county auditors to audit, settle and adjust the accounts of:
(1) Every parole and probation officer, appointed by the court under law, who shall receive from any person money paid under any order, sentence or judgment of any court, and to report the results of the audits to the court which has appointed the officer.
(2) Any money appropriated by the county to units of the National Guard.
(3) Each magistrate or district justice within the county and report the results of the audits to the county commissioners, the Auditor General and to the governing body of each political subdivision which is entitled or has a right to receive any money or funds collected by a magistrate or district justice.
(4) The treasurer of the county with the State Treasury, and each of the other officers in the county receiving money for the use of the Commonwealth, as may be referred to them by the Auditor General or the Department of Revenue, and to make a separate report thereof to the court of common pleas, together with a statement of the balances due from or to the treasurer or other officer. A certified copy of the report shall be transmitted to the Auditor General or the Department of Revenue, as the case may be, within ten days after the same is prepared.
(5) Other county funds as may be prescribed by law for the controller or county auditors to audit, settle and adjust.
(b) All taxes, penalties, fines and costs collected by the county treasurer and belonging to any taxing district shall be entered and carried in the records of the county in the same manner as county money, shall be audited in like manner, and when paid to the taxing district entitled thereto, as provided by law, payments shall be made on voucher checks in the same manner as payments are made of county money.

16 P.S. § 1720.1

Added by P.L. TBD 2018 No. 154, § 35, eff. 12/23/2018.