Section 56052 - Completion, filing and publication of annual audit and financial report(a)Completion.--The independent auditor shall complete the annual audit as soon as practical after the end of the fiscal 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 department's rules and regulations.(c)Publication.--Notice that the audited annual audit and financial report is available for public inspection shall be published by the township secretary once in at least one newspaper of general circulation in accordance with section 110. 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 preclude the township from providing its audited annual audit and financial report on the township's website.(d)Presentation.--The annual audit report and annual financial statements shall be presented on a uniform form prepared and furnished as provided in section 1701a.(e)Appeal.--Nothing in this subarticle 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 in sections 1009, 1010, 1012, 1016, 1017 and 1019 if the registered elector or taxpayer believes a surcharge as described in section 1006.1 should exist against an officer or person. The appeal shall be initiated within 45 days of the filing specified in subsection (b).1931, June 24, P.L. 1206, No. 331, art. X, § 1052, added 2020, Oct. 29, P.L. 782, No. 96, § 37, effective in 60 days [Dec. 28, 2020].