Every township controller shall retain possession, during the forty-five days' period elapsing between the date of filing the report and the expiration of the time for filing the appeal from the report, all financial records and other papers that were submitted to the controller for audit of the accounts of township officers. If an appeal is taken, the controller shall continue to hold the financial records and papers for production in the proceeding to determine the appeal.
53 P.S. § 56110