(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 regular office hours, give information regarding the accounts to a taxpayer of the county demanding the information. (b) Information regarding financial institutions.-- (1) The controller shall have the power and authority to require each and every county officer to make a quarterly statement with respect to money in the officer's possession or control as a county officer, showing the amount of cash on hand and the amount deposited in banks, banking institutions and trust companies, together with the names of the institutions. (2) The controller shall have power to examine every account under paragraph (1) of each and every county officer in any bank, banking institution or trust company to verify the accuracy of the statement of the county officer. (3) Each bank, banking institution or trust company, its officers and agents shall furnish full information to the controller in company to verify the accuracy of the statement of the county officer. (3) Each bank, banking institution or trust company, its officers and agents shall furnish full information to the controller in relation to the account of the county officer. (4) No bank, banking institution or trust company, its officers or agents shall be subject to prosecution under other laws of this Commonwealth for disclosing any information under paragraph (3) with respect to an account of a county officer.
Pennsylvania Legal Code