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§ 553.2. Audit requirements

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 55 P.S. Navigation

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 55 P.S. Navigation (Refs & Annos)
Chapter 17. Second Class County Port Authority Act (Refs & Annos)
55 P.S. § 553.2
§ 553.2. Audit requirements
(a) In addition to any audits or financial statements required by the county, State or Federal Government, the authority shall be subject to the following performance audit requirements:
(1) at least once every four years, the Office of the Auditor General shall review the procedures and audit, settle and adjust the accounts of the authority; and
(2) at least once every eight years, the board shall engage an outside consultant to conduct a comprehensive management study of the entire operation of the authority, including recommendations to improve the efficiency of services being provided.
(b) In no instance shall the same consultant be used for consecutive audits.
(c) The findings of both of the audits required by subsection (a) shall be made available to the public.
(d) This section shall not be construed to prohibit more frequent reviews of the books and accounts of the authority.


1956, April 6, P.L. (1955) 1414, No. 465, § 3.2, added 1986, July 2, P.L. 309, No. 76, § 1, imd. effective.
55 P.S. § 553.2, PA ST 55 P.S. § 553.2
Current through 2023 Regular Session Act 1. Some statute sections may be more current, see credits for details.
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