(a) Retention period.--The department shall keep all proceedings on file for a period of not less than four months after issuance of its certificate of approval or disapproval and thereafter as long as any appeal respecting the proceedings is pending and not finally determined.
(b) Content.--The department shall keep a public record with respect to each local government unit showing:
(1) The name of the local government unit.
(2) The purpose of each series issued or lease executed.
(3) Whether the series represents nonelectoral, lease rental or electoral debt, and the extent to which the debt is subsidized or self-liquidating, and, if subsidized or self-liquidating in part, the principal amount thereby eliminated from nonelectoral debt.
(4) The schedule of stated maturity dates, interest rates and mandatory sinking fund payments for each outstanding issue of bonds or notes or the schedule of lease rentals.
(5) The dates and designations of each issue of bonds or notes, lease or other document to be executed with the approval number assigned to the issue, lease or other document approved.
(6) The local government unit's most recently certified borrowing base and regular debt limits computed therefrom.
(7) The date and manner of authorization of any use of any additional debt limit.
(c) Records open for inspection.--The records of the department shall be public records, available for examination by any citizen of this Commonwealth or any bondholders or noteholders.
53 Pa.C.S. § 8207