Pennsylvania County Code Reference

Title 16 Pa.C.S. - Controller & Fiscal Affairs Provisions
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Note: The County Code was consolidated into Title 16 Pa.C.S. via Act 14 of 2024 (effective July 7, 2024). This reference covers key sections relevant to the County Controller's duties and fiscal oversight responsibilities. Original County Code: Act of Aug. 9, 1955, P.L. 323, No. 130.

Quick Reference - Key Sections

§ 1602 System of Accounts § 1704 Custody of Contracts § 1705 Official Books & Forms § 1720 Audit of Accounts § 1750 Claims Against County § 1795 Fiscal Year

Article VI - County Controller

Sections 601-607
§ 601
Election and Term
Counties from first through fifth classes must have a controller. Sixth, seventh, and eighth class counties may establish the office by majority vote. The controller serves a four-year term and is always eligible for re-election.
Northampton County: Third class county - Controller is a mandatory elected position.
§ 602
General Powers and Duties
The Controller supervises "the fiscal affairs of the county including the accounts and official acts relating thereto of all officers or other persons who shall collect, receive, hold or disburse the public monies of the county."
  • Supervise accounts of all county officers dealing with public money
  • Annually audit, adjust, and settle accounts
  • Authorize all fiscal transactions
  • Require officers to account for public money and property at any time
  • Investigate fraud or abuse of public money
  • Report abuse to county commissioners and district attorney
§ 603
Deputy Controller and Staff
The controller shall appoint a deputy controller and clerks. May authorize clerks to administer oaths and affirmations pertaining to the business of the office.

Article XVII - Fiscal Affairs

Sections 1701-1795
§ 1602 (cross-ref)
System of Accounts
The Controller prescribes the system of accounts to be maintained by all county offices. The controller is the official bookkeeper for the county, keeping a regular set of double-entry books of all fiscal transactions.
§ 1704
Custody of Contracts, Titles and Deeds
The controller maintains custody of all contracts, titles, and deeds for the county.
Relevance: This includes vendor contracts like staffing agencies (Gracedale), service agreements, and property records.
§ 1705
Official Books, Papers, and Forms
The controller is responsible for:
  • Prescribing and administering the form and manner of keeping official books and papers
  • All matters connected with the fiscal affairs of the county
  • Paying employees and remitting all employment taxes
§ 1720
Audit, Settlement and Adjustment of Accounts
The controller is responsible to "audit, settle, and adjust the accounts of all County offices."
Key Authority: This is the primary audit power - applies to ALL county offices including row officers, executive departments, and agencies like Gracedale.
§ 1750
Claims Against the County
The controller is responsible to "scrutinize, audit and decide on all claims against the county."
  • Review and approve vendor invoices
  • Verify claims for payment
  • Ensure proper documentation and authorization
  • Authority to reject improper claims
§ 1795
Fiscal Year
The fiscal year of the county shall be the calendar year (January 1 - December 31).

Controller's Investigative Powers

Key Authorities
Fraud Investigation
The controller has power to investigate for fraud or any flagrant abuse of public money. Upon finding evidence of abuse, the controller reports to:
  • County Commissioners (now County Council/Executive)
  • District Attorney for potential criminal prosecution
Demand for Accounting
At any time, the controller can require officers to account for all public money and property under their jurisdiction. This is not limited to annual audits - it's an on-demand authority.
Application: Can demand real-time accounting from Gracedale on agency staffing costs, overtime expenditures, and ARPA fund usage.

Home Rule Charter Interaction

Northampton County Specific
Northampton County operates under a Home Rule Charter (adopted 1978). The Charter may modify some County Code provisions, but the Controller remains an independently elected row officer with statutory audit authority that cannot be diminished by the Charter.
  • Controller is elected independently of County Executive
  • Four-year term, can serve unlimited terms
  • Budget is set by County Council but Controller has operational independence
  • Audit findings are public record

Official Sources

PA General Assembly - County Code (Act of 1955) Title 16 Pa.C.S. - Counties (Consolidated Statutes) Local Government Commission - County Code Revision PA State Association of County Controllers FindLaw - Title 16 P.S. Counties