Act of May 12, 2010, P.L. 199, No. 27               Cl. 16
                             Session of 2010
                               No. 2010-27

     SB 916

                                  AN ACT

     Amending the act of July 28, 1953 (P.L.723, No.230), entitled,
        as amended, "An act relating to counties of the second class
        and second class A; amending, revising, consolidating and
        changing the laws relating thereto," further providing for
        required financial reporting; and making editorial changes.

        The General Assembly of the Commonwealth of Pennsylvania
     hereby enacts as follows:

        Section 1.  Section 1920 of the act of July 28, 1953
     (P.L.723, No.230), known as the Second Class County Code,
     amended December 14, 1989 (P.L.631, No.75), is amended to read:
        Section 1920.  Controller's Settlement of Accounts; Report to
     Common Pleas; Publications; Financial Report to Department of
     Community [Affairs] and Economic Development.--The controller
     shall, at the end of each fiscal year, complete the audit,
     settlement and adjustment of the accounts of all county
     officers. He shall, in the month of [May] July in every year,
     make a report, verified by oath or affirmation, to the court of
     common pleas of said county, 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. A concise summary of
     this report shall thereupon be published one time in such
     newspapers published in the county as the controller may direct,
     but the aggregate cost thereof shall not exceed four thousand
     dollars ($4,000) in any one year, to be paid for out of the
     county treasury. 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 and the county
     commissioners. The controller shall also, by the first Monday of
     the month of [May] July of the year after the close of the
     fiscal year, make an annual report to the Department of
     Community [Affairs] and Economic Development of the financial
     condition of the county, on forms furnished by the Secretary of
     Community [Affairs] and Economic Development, and subject to the
     penalties provided in section 1921 of this act for the
     controller refusing or neglecting to make similar reports.
        Section 2.  This act shall take effect immediately.

     APPROVED--The 12th day of May, A. D. 2010.