62 Pa. Stat. § 2262
The forms for the annual report to the Department of Internal Affairs, as required by this act, and the forms for the annual budget, shall be prepared by a committee consisting of three persons designated by the president of the Pennsylvania Association of County Commissioners, one representative from the Department of Welfare, and the Secretary of Internal Affairs or his agent who shall be a person trained in the field of municipal finance.
Such representatives of the Association of County Commissioners shall serve without compensation, but they shall be reimbursed by the Commonwealth for all necessary expenses incurred in attending meetings of the committee. The committee shall meet at the call of the Secretary of Internal Affairs or his agent who shall serve as chairman of the committee.
In the preparation of uniform forms for financial reports, the same shall be so arranged that corresponding information required to be reported to the Department of Welfare may be used for the information required to be furnished to the Department of Internal Affairs.
It shall be the duty of the Secretary of Internal Affairs to see to it that the forms required by this act are prepared in cooperation with said committee. In the event that said committee shall for any reason fail to furnish such cooperation, the Secretary of Internal Affairs or his agent shall complete the preparation of the forms. After they are prepared, he shall issue said forms and distribute them annually as needed to the commissioners.
62 P.S. § 2262