Section 1730 - Filing reports(a) The reports of the controller or auditors shall be filed among the records of the court of common pleas of the county.(b) The amount of any balance or shortage, or of any expenditure of a kind, or made in a manner, prohibited or not authorized by statute, which causes a financial loss to the county shall be a surcharge against any officer against whom such balance or shortage shall appear, or who by vote, act or neglect, has permitted or approved such expenditure, but no elected or appointed official of a county shall be surcharged for any act, error or omission in excess of the actual financial loss sustained by the county, and any surcharge shall take into consideration as its basis the results of such act, error or omission and the results had the procedure been strictly according to law. The provisions hereof limiting the amount of any surcharge shall not apply to cases involving fraud or collusion on the part of officers, nor to any penalty enuring to the benefit or payable to the Commonwealth.(c) The amount of a balance and of any express surcharge found in a report as provided in subsection (b) shall, if no appeal is taken, or after an appeal has been finally determined in favor of the county or Commonwealth, be entered by the prothonotary as a judgment against the officer. The county or Commonwealth, as the case may be, may execute on a final judgment under this section against the property of the defaulting officer in accordance with law and rule of court.Amended by P.L. TBD 2018 No. 154, § 38, eff. 12/24/2018.1955, Aug. 9, P.L. 323, § 1730. Amended 1986, Dec. 17, P.L. 1683, No. 196, § 1, imd. effective.