{"data":{"id":"us-pa/53-pa.c.s.-8285","jurisdiction":"us-pa","citation":"53 Pa.C.S. § 8285","heading":"Financial reporting.","body":"A local government unit which has entered into a qualified interest rate management agreement shall include in its annual financial statements information with respect to each qualified interest rate management agreement it has authorized or entered into, including any information required pursuant to any statement issued by the Governmental Accounting Standards Board.","path":["Title 53 - MUNICIPALITIES GENERALLY","PART VII TAXATION AND FISCAL AFFAIRS","SUBPART B INDEBTEDNESS AND BORROWING","CHAPTER 82 MISCELLANEOUS PROVISIONS","SUBCHAPTER F INTEREST RATE RISK AND INTEREST COST MANAGEMENT"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=53\u0026div=0\u0026chpt=82\u0026sctn=85\u0026subsctn=0","current_through":"2026-08-24 (Statute Update stamp, 53 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:34:08Z","sha256":"e1bb73adacc3993ee6b942d2d37a17f22dd82d7cb735e77486e0df95205496e8","source_id":"us-pa","stale":false,"prev":"us-pa/53-pa.c.s.-8284","next":"us-pa/53-pa.c.s.-8401"},"notice":"GroundRules: Original legal text. Not legal advice."}