Pennsylvania Consolidated & Unconsolidated Statutes
Chapter 114 - City Treasurer
Section 11404 - Method of keeping accounts


The accounts of the city treasurer shall clearly exhibit all the items of receipts and expenditures of the city, the sources from which the money is received and the objects for which the expenditures are disbursed. The city treasurer shall keep separate and distinct accounts of the receipts and expenditures of the city, including the sinking fund, each department providing a utility service and each special fund.