PA County Code Reference

As used in this article: "Controller" means the chief fiscal officer of the county elected under this title.

The controller shall prescribe a uniform system of accounts for all county officers, departments, boards, and agencies. The system shall provide for adequate internal controls and audit trails.

The controller shall keep proper books of account, including a general ledger showing all receipts, disbursements, assets, and liabilities of the county.

The controller shall prepare monthly reports showing the financial condition of the county, including budget status, cash position, and outstanding obligations.

The controller shall prepare an annual financial report within 90 days after the close of the fiscal year, containing a complete statement of all receipts and expenditures.

The controller shall be independent of the board of commissioners and shall not be subject to their direction in the performance of audit and fiscal supervision duties.

Before assuming office, the controller shall execute a bond in such amount as the court of common pleas shall direct, conditioned on faithful performance of duties.

The controller shall have power to compel the attendance of witnesses and the production of documents in connection with any audit or examination. Witnesses may be examined under oath.

The fiscal year of all counties shall begin January 1 and end December 31 of each year.

The controller shall have general supervision of the fiscal affairs of the county, including oversight of all financial transactions and compliance with budgetary requirements.

The budget shall be prepared annually by the commissioners with input from all county departments. The controller shall review the proposed budget for compliance with fiscal policies.

The controller shall audit and settle the accounts of all county officers, including the treasurer, sheriff, prothonotary, register of wills, recorder of deeds, clerk of courts, coroner, and district attorney.

No claim against the county shall be paid until it has been audited by the controller. The controller shall examine each claim for proper authorization, available appropriation, and compliance with law.

Upon approval of a claim, the controller shall issue a warrant directing the treasurer to pay the amount due. No warrant shall issue without prior audit.

The salary board shall consist of the commissioners, the controller, and one judge designated by the president judge. The board shall fix the compensation of county employees.

The salary board shall meet at least annually to review and establish salaries for all county positions. The controller shall maintain records of all salary board actions.

The retirement board shall consist of the commissioners, the controller, and two employee representatives. The controller shall ensure proper accounting of retirement funds.

The treasurer shall receive all county funds and make disbursements as directed by warrant of the controller. The treasurer shall maintain detailed records of all receipts and payments.

The sheriff shall collect fees and costs as prescribed by law. All funds collected shall be deposited and accounted for monthly to the controller.

The register of wills shall collect fees for probate services and inheritance tax. Monthly reports shall be filed with the controller.

The recorder of deeds shall collect recording fees and realty transfer tax. All collections shall be remitted to the treasurer and reported to the controller.

The prothonotary shall collect fees for civil court filings. Escrow accounts shall be reconciled monthly with controller oversight.

The clerk of courts shall collect fees for criminal and civil court matters. All funds shall be deposited daily and reconciled with controller records.

The coroner shall collect fees for autopsy and investigation services. Financial records shall be subject to controller audit.

The district attorney shall account for all forfeiture funds and grant receipts. The controller shall audit forfeiture accounts annually.

The board of inspectors (prison board) shall consist of the county commissioners, the president judge, the sheriff, the controller, and the district attorney. The board shall supervise the county prison and correctional facilities.

In each county there shall be a county board of elections consisting of the county commissioners and, in counties having a controller, such controller shall be an ex officio member. The board oversees all elections in the county.

The board of assessment appeals shall hear and decide appeals from assessments of real property. In counties having a controller, the controller shall be an ex officio member of the board.