(a) The budget and report forms specified herein shall be prepared by a committee consisting of three representatives from the Pennsylvania State Association of County Commissioners, three representatives from the Pennsylvania State Association of County Controllers, and the Secretary of Community Affairs or his agent, who shall be a person trained in the field of municipal finance.

(b) Such representatives shall be appointed by the president of each said organization. The president of each said organization shall supply to the Department of Community Affairs the names and addresses of such representatives immediately upon their appointment. Said representatives shall serve without compensation, but they shall be reimbursed by the Commonwealth for all necessary expenses incurred in attending meetings of the committee. The committee shall meet at the call of the Secretary of Community Affairs or his agent, who shall serve as chairman of the committee.

(c) In preparing the uniform forms for both budgets and annual reports, the committee shall give careful consideration to the differing legal requirements and needs of the counties of the several classes, producing, if necessary, separate forms for certain classes of counties or groups of classes.

(d) It shall be the duty of the Secretary of Community Affairs or his agent to see to it that the forms required by this act are prepared in cooperation with said committee. Should said committee for any reason fail to furnish such cooperation, the Secretary of Community Affairs or his agent shall complete the preparation of the forms. After their preparation, he shall issue said forms and distribute them annually, as needed, to the commissioners, controller or auditors of each county.