(a) General rule.--It shall be the duty of the judicial auditing agency to retain a certified public accountant to make all audits of transactions after their occurrence which may be necessary in connection with the administration of the financial affairs of the unified judicial system or of any functions of a political subdivision funded in whole or in part through the budget of the Judicial Department. At least one such audit shall be made each year and special audits may be made whenever they appear necessary in the judgment of the judicial auditing agency.
(b) Governmental audits.--Where the transactions specified in subsection (a) are audited by the Department of the Auditor General or by an official of a political subdivision charged with auditing responsibility, the judicial auditing agency shall accept a report thereof in lieu of the audit required by subsection (a) unless in the judgment of the judicial auditing agency the circumstances warrant an additional audit by a certified public accountant retained by the auditing agency.
(c) Scope.--Subsections (a) and (b) shall apply to fees, costs, grants, moneys paid into court and all other unappropriated funds handled by system and related personnel and to all funds appropriated to the Judicial Department.
(d) Definition.--As used in this section the term "judicial auditing agency" means a body established or designated by the governing authority as the judicial auditing agency for the purposes of this section. The judicial auditing agency shall include:
(1) A judge of the Superior Court selected by the Superior Court.
(2) A judge of the Commonwealth Court selected by the Commonwealth Court.
(3) The President Judge of the Court of Common Pleas of Philadelphia County.
(4) The President Judge of the Court of Common Pleas of Allegheny County.