73 Pa.C.S. § 3110

During the 45-day period elapsing between the date of filing the controller's report and the expiration of the time for filing the appeal from the report, a township controller shall retain possession of 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 under section 3109 (relating to appeals from controller's report), the controller shall continue to hold the financial records and papers for production in the proceeding to determine the appeal.