Controller

Overview

The Controller is the elected chief fiscal officer of the county who supervises fiscal affairs.

These fiscal affairs include all of the accounts and official acts relating to elected officials, other county employees and organizations that collect, receive, hold or disburse public monies of the county.

Forms

W-9 Form

Reports

Annual Financial Reports

Internal Audit Reports

Services / Program Description

Accounts Payable – The Controller is responsible for all tax reporting and is also responsible for payment of all County invoices.  In accordance with section 1750 of the County Code, the Controller is responsible to “scrutinize, audit, and decide on all claims against the County”.  

Accounting – According to section 1704 the Controller maintains custody of all contracts, titles and deeds for the County.  The Controller also is responsible for keeping the official books of the County.  Per County code section 1602 the Controller prescribes the system of accounts to be maintained.  Additionally per section 1705 of the County code, the Controller is responsible for “prescribing and administering the form and the manner of keeping of the official books and papers in correction with the fiscal affairs of the county. “

Payroll – The Controller is responsible for paying employees as well as the remitting of all employment taxes.  Sections 1705 and 1750 of the County Code.

Retirement – The Controller is responsible for all accounting, payment, and reporting for the County’s retirement fund. Sections 1705 and 1750 of the County Code.

Audit – In accordance with section 1720 of the County code, the Controller is responsible to “audit, settle, and adjust the accounts of all County offices”.

Controller is elected every four years by the Voters and is directly responsible to the electorate.

Authority of the Controller 

The County Code Act of August 9, 1955 (P.L. 323, No. 130) as amended establishes the following responsibilities, and the requisite authority, of the office of the county controller:

• The Controller supervises the fiscal affairs of the county including the books and records and fiscal actions of those who collect receive, hold or disburse the public money of the county, subject to the power and duty of the county commissioners to manage and administer the fiscal affairs of the county.

• The Controller selects the accounting system to be used by the County.

The Controller keeps a full set of books of the county in accordance with generally accepted accounting principles of all fiscal operations of the county.

• The Controller prescribes and administers the form and manner of keeping the official books and papers in connection with the fiscal affairs of the county.

• The Controller is empowered to refuse to authorize any fiscal transaction where it appears such transaction is not properly authorized, or as to which he desires upon reasonable grounds to investigate for, or has already discovered fraud, flagrant abuse of public office or any act or neglect of any officer or other county employee.

• The Controller has the responsibility to audit, settle and adjust the accounts of all county officers at the end of each fiscal year.