53 Pa. Stat. § 30359
The city controller of each city of the second class A shall make annual reports, to council on the first Monday of April, and oftener if so required by council, of the audits which he shall have made of the accounts of the officers having charge, custody, control and disbursements of public moneys, showing the balance in their hands respectively at the end of the fiscal year, and at the same time shall file a copy of the annual report with the prothonotary of the court of common pleas. It shall be lawful for the city or any taxpayer thereof on its behalf or any officer whose account is settled or audited, to appeal from the settlement or audit to the court of common pleas of the county within forty-five days after the annual report to council has been filed in the court of common pleas. If the appellant is a taxpayer or any officer charged as aforesaid, he shall file a bond, with one or more sufficient sureties, conditioned to pay all costs thereafter accruing in case a decision shall not be obtained more favorable to the party on whose behalf the appeal shall be taken than that contained in the report.
53 P.S. § 30359