§ 1063 — General powers and duties of controller

Pennsylvania § 1063

• Jurisdiction: Pennsylvania
• Title 8: BOROUGHS AND INCORPORATED TOWNS
• Part: PART I
• Ch. 10: POWERS AND DUTIES
• Subch.: CONTROLLER

Text

(a) General duties and powers.--The borough controller shall manage the fiscal affairs of the borough. The controller shall examine, audit and settle all accounts in which the borough is concerned either as debtor or creditor if provision for the settlement is made by law. If no provision or an insufficient provision has been made, the controller shall examine the accounts and report to the council the relevant facts and opinion on the accounts.

(b) Accounts.--In the examination, audit and settlement of accounts, the controller shall have all of the powers and perform all of the duties vested in and imposed on the auditors by this part. A person guilty of swearing or affirming falsely before the controller commits perjury. The controller shall make and file an annual report of the audit and make and publish the annual financial report in the same form and manner and at the same time as required in this part of the auditors of the borough.

(c) Scope.--The controller shall:

(1) have supervision and control of the accounts of all departments, bureaus and officers of the borough authorized to collect, receive or disburse the public money or who are charged with the management or custody of the accounts;

(2) audit their respective accounts and may at any time require from any of them a statement in writing of any money or property of the borough in their possession or under their control, showing the amount of cash on hand and the amount deposited in banks and banking institutions, together with the names of the institutions;

(3) have power to examine every account of a borough officer in any bank or banking institution to verify the accuracy of the statement of the borough, department, bureau or officer, and it shall be the duty of every department, bureau or officer, and of every bank and banking institution, its officers and agents, to furnish full information to the controller in relation to the account. No banker or banking institution, its officers or agents shall be subject to prosecution under other laws of this Commonwealth for disclosing information with respect to an account;

(4) immediately, upon the discovery of any default, irregularity or delinquency, report the discovery to the council; and

(5) audit and report upon the accounts of an officer upon the death, resignation, removal or expiration of the term of the officer.