4 Pa. Code § 171.14 : ADMINISTRATION — Bureau of Commissions, Elections and Legislation — Elections — VOTING RIGHTS —ABSENTEE BALLOTING — Time and date of receipt verification

(a) Returned absentee ballots shall be immediately stamped showing the time and date of receipt. It is suggested that a continuing list be kept as absentee ballots are received showing the date and time of receipt and the name of the elector.
(b) At 5 p.m. on the Friday before the election, a complete list showing the name of elector, time and date of receipt of all absentee ballots received up until that time shall be verified and signed by the county board of commissioners. This list shall be made immediately available to all interested persons upon request.
(c) A ballot received after 5 p.m. on the Friday before the election but before the closing of the polls on election day and therefore not on this list are only valid insofar as Presidential and Vice Presidential votes.
(d) The proper and timely distribution of this list at 5 p.m. on the Friday before the election shall be the basis for protecting local election officials from Federal penalties in the event of later appeals relating to charges of possible impropriety in the voiding or validating of votes for State and local offices resulting from the time of receipt of the ballots in the appropriate election office.

4 Pa. Code § 171.14