24 Pa. Stat. § 21-2129
The school controller in every school district of the first class shall, on or before the tenth day of January of each year, submit to the board of public education therein an annual itemized statement of the finances of the school district for the past year. Such statement shall include all assets of the district and the source from which they were obtained, together with the amount of uncollected school taxes, stating the amount of delinquent taxes of each year remaining unpaid. The statement shall also set forth the disbursements named in the several items of expenditure, as well as the outstanding indebtedness of the district, if any, together with the rate of interest on the same and when it becomes due. It shall include a statement of the sinking fund of the district, if any, including the securities therein held by the district. The statement shall also contain such further facts and information as the controller may see proper to report.
24 P.S. § 21-2129