Title 16, COUNTIES

(a) Furnishing information.--If requested by the county commissioners, the controller shall furnish a detailed account of an officer or other individual having in that individual's possession or under that individual's control money belonging to the county and shall, during regul…

The controller shall have custody of and retain in original or other acceptable form, as provided in the most recent edition of the County Records Manual issued for the County Records Committee by the Pennsylvania Historical and Museum Commission, all title deeds to real estate o…

The following shall apply: (1) The controller shall maintain a full and regular set of financial records, including the general ledger, in electronic form or otherwise, which support financial statements in accordance with generally accepted accounting principles of all the fisca…

(a) Investment standards.-- (1) Subject to subsection (b)(1) and any conditions and limitations in this chapter, in counties of the second class A, the county treasurer shall have the power to invest and reinvest the money of the general fund and special funds that have accumulat…

(a) Reports and audit, settlement and adjustment of accounts.-- (1) At the end of each fiscal year, the controller or auditors, as the case may be, shall complete the audit, settlement and adjustment of the accounts of all county officers. (2) The controller or auditors shall mak…

(a) Specific accounts.--The county controller or county auditors shall audit, settle and adjust the accounts of: (1) Each parole and probation officer appointed by a court under law who receives money paid under an order, sentence or judgment of a court and report the results of …

For the purposes of this part relating to the auditing of accounts and the purchasing of insurance, money held by any county official in escrow shall be deemed the same as county money or public money.

(a) Subpoena and power to compel.--The controller or auditors may issue a subpoena to obtain the attendance of an officer whose accounts the controller or auditors are required to adjust, including an executor or administrator of the officer, and of any person whom it may be nece…

(a) Power.--The controller or auditors may administer oaths and affirmations to each person brought or appearing before the controller or auditors, whether accountants, witnesses or otherwise. (b) Penalty.--A person swearing or affirming falsely on examination commits perjury.

A person commits a misdemeanor for any of the following: (1) Refusing to appear or produce documents after being served a subpoena in accordance with this chapter. (2) After appearing before the controller or auditors for examination, refusing to take oath or affirmation. (3) Aft…

Witnesses appearing before the controller or auditors shall receive the same allowance as is received by witnesses appearing before the courts of this Commonwealth. The allowance shall be paid out of the county treasury and, if final judgment is given against an officer whose acc…

If any person in possession of books, vouchers or papers relative to public accounts before the controller or auditors refuses to produce the documents, or if any officer whose accounts are to be settled and adjusted by the controller or auditors refuses to attend or submit to ex…

(a) Filing among court records.--The reports of the controller or auditors shall be filed among the records of the court of common pleas of the county. (b) Surcharge.--The amount of any balance or shortage or of any expenditure of a kind, or made in a manner prohibited or not aut…

(a) Right of appeal.--An appeal may be taken from a report to the court of common pleas by: (1) the Commonwealth; (2) the county; (3) the officer; or (4) 10 or more taxpayers on behalf of the county. (b) Conditions.--The following apply: (1) An appeal under subsection (a) shall b…

The courts of common pleas shall direct the form in which the issues shall be entered in all appeals from the reports of the county controller or auditors. The issues shall be tried by a jury or may be submitted to reference and arbitration in the manner and subject to the procee…

(a) Award.--Upon final determination of an appeal taken under section 14931 (relating to appeals from reports), attorney fees shall be awarded as follows: (1) If the court's final determination is more favorable to the officer involved than that awarded by the controller or audit…

(a) General duties.--The controller or the county commissioners in counties without a controller shall scrutinize, audit and decide on all bills, claims or demands whatsoever against the county, except as otherwise provided in this subchapter. (b) Presentation of claim and eviden…

(a) Counties with controller.--In counties having a controller: (1) The controller shall date, upon receipt, all bills, claims and demands that the controller approves and shall forward the bills, claims or demands along with checks to the county commissioners for approval or, if…

If, upon receipt, the controller does not approve a claim, bill or demand, the controller shall within 15 days forward the claim, bill or demand to the county commissioners, together with notice that the controller has disapproved the claim, bill or demand or is unable to approve…

At the request of the county commissioners, the controller shall report to the county commissioners monthly the amount of outstanding checks registered and the amount of money in the treasury or the amount of a particular unencumbered appropriation item involved.

Fees of witnesses and jurors shall be ascertained by the courts of the county entered upon the records and duly certified by the respective clerks to the county commissioners being first sworn to or affirmed before the controller or the chief clerk of the county commissioners, as…

(a) Duties of county treasurer.--The county treasurer shall receive and issue receipts for money due or accruing to the county. (b) Accounts.--The county treasurer shall keep proper accounts of money received and disbursed. The treasurer's records shall be open to the inspection …

(a) Designation.--The county commissioners and the county treasurer shall designate by resolution one or more depositories for county money. The depositories shall be banks, banking institutions or trust companies located in this Commonwealth. (b) Collateral.-- (1) A depository d…

(a) Rate.--The county commissioners shall fix, by resolution, the rate of taxation for each year. A tax may not be levied under this subsection on personal property taxable for county purposes if the rate of taxation is fixed by law other than at the rate fixed under this subsect…

(a) Addition to tax duplicates.--If in any county there is any construction of a building or buildings not otherwise exempt as a dwelling after January first of any year, and the building is not included in the tax duplicate of the county, the authority responsible for assessment…

If the money of a county has been exhausted, the county commissioners may borrow money in anticipation of taxes to be collected for the current fiscal year in accordance with 53 Pa.C.S. Pt. VII Subpt. B (relating to indebtedness and borrowing), payable on a certain date, not late…

The county commissioners may transfer and cover into the general fund of the county money placed to the credit of a city, borough or township, if: (1) the money has been paid into the county treasury upon a duplicate for taxes and has remained during a period of 10 years uncalled…

(a) Authority.--The county commissioners have the power to: (1) By resolution, make supplemental appropriations for a lawful purpose from money on hand or estimated to be received within the fiscal year and not otherwise appropriated. This paragraph includes proceeds of borrowing…

(a) Scope of section.--This section applies to counties of the second class A. (b) Designation.--The county commissioners, the county treasurer and the county controller may designate any bank, savings bank, bank and trust company, trust company or national banking association, l…

(a) Fiscal year.--The fiscal year of each county shall begin on January 1 and end on December 31 of each year. (b) Preparation of proposed budget.--At least 90 days prior to adopting the budget, the county commissioners shall begin the preparation of the proposed budget for the s…

(a) Publication of proposed budget and adoption of budget.--The proposed budget shall be prepared and adopted as follows: (1) The public shall be given notice by publication in one newspaper of general circulation at least 20 days before the date set for the adoption of the budge…

(a) Amended budget.--During the month of January next following a municipal election, the county commissioners may amend the budget and the levy and tax rate to conform with the amended budget. (b) Notice.--The county shall provide public notice by publication in one newspaper of…

(a) Delivery of tax duplicates.--The county commissioners shall prepare and deliver the duplicates of taxes assessed to the respective tax collectors, together with the warrant for the collection at least 15 days prior to the date of the tax bill. (b) Alternative delivery date.--…

At any time prior to the time tax duplicates are sent by the county in any year, the county commissioners may amend the budget and the levy and tax rate and revise the tax duplicate to conform with its amended budget if the county receives unanticipated revenues that may be expen…

The budget shall reflect as nearly as possible the estimated revenues and expenditures for the year for which the budget is prepared. Upon adopting the budget, the county commissioners shall: (1) adopt the appropriation measures required to put the budget into effect; and (2) fix…

The county commissioners may take by gift, grant, devise or bequest any money or property, real, personal or mixed, for the benefit of the county.

(a) Capital reserve fund.--The county commissioners shall have the power to create and maintain a separate capital reserve fund for anticipated legal capital expenditures. Money in the fund shall be used for the construction, purchase or replacement of or addition to county build…

(a) Operating reserve fund.--The county commissioners shall have the power to create and maintain a separate operating reserve fund in order to: (1) minimize future revenue shortfalls and deficits; (2) provide greater continuity and predictability in the funding of vital governme…

(a) Committee to prepare forms.--The report forms specified in this chapter shall be prepared by a committee. The committee shall consist of the following members: (1) The Secretary of Community and Economic Development or the secretary's designee, who shall be trained in the fie…

Each county may establish a sinking fund commission. The sinking fund commission shall be composed of: (1) the county commissioners; (2) the controller, or auditors in counties without a controller; and (3) the treasurer.

(a) Income.--The sinking fund commission shall annually apply the interest received on sinking fund deposits, the interest received on bonds held in the sinking fund and all other income, if any, from the sinking fund for the purpose of reducing the amount of money required to be…

(a) Bonds generally.--The bonds of the county held by the sinking fund commission shall be stamped in a conspicuous manner to show that the bonds have been purchased for the sinking fund. The bonds may not be reissued or sold. (b) Interest.--The sinking fund commission may not re…

(a) Pay off and cancellation of bonds.--In order to facilitate the extinguishment of the county debt, the county bonds purchased by the sinking fund commission shall be paid off and canceled according to the priority of maturity. The commission may, at the commission's discretion…

The sinking fund commission shall have the power to invest county sinking funds as authorized by the former act of July 12, 1972 (P.L.781, No.185), known as the Local Government Unit Debt Act, and liquidate the investment, in whole or in part, by disposing of securities or withdr…