Pennsylvania Code § 73-3108

Financial records to be kept by controller.
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The township controller shall maintain financial records and maintain as many accounts, under appropriate titles, as may be necessary to show separately and distinctly all of the following:
(1) The estates and property, real and personal, vested in the township.
(2) The trusts in the care of the township.
(3) The debts due and owing the township.
(4) The receipts and expenditures of the various departments of the township government.
(5) The appropriations made by the board of commissioners and the sums under the appropriations.

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