Pennsylvania § 3103 - General powers and duties of controller.

§ 3103. General powers and duties of controller.

(a) Fiscal affairs.--The township controller shall manage the fiscal affairs of the township. The township controller shall examine, audit and settle all accounts in which the township is concerned as a debtor or creditor in accordance with the laws of this Commonwealth. If there is no law of this Commonwealth governing the settlement of the township's accounts, the controller shall examine the accounts and report the relevant facts and opinions on the accounts to the board of commissioners.

(b) Audits.--During the examination, audit and settlement of the township's accounts, the township controller shall have the same powers and may perform the same duties vested in and imposed on auditors under this part. During the authentication of an account, claim or demand against the township, the township controller shall have the same power as the elected township auditors to obtain the attendance of parties and witnesses and the production of documents and to administer oaths and affirmations. An individual guilty of swearing or affirming falsely before the township controller commits perjury as specified under 18 Pa.C.S. § 4902 (relating to perjury). The township controller shall make and file an annual report of an audit of the township's accounts and make and publish the township's annual financial statement in the same form and manner and at the same time as required of elected township auditors under this part.

(c) Powers and duties.--The township controller shall have all of the following powers and duties:

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

(2) The township controller shall audit the respective accounts of a department, bureau or an officer specified under paragraph (1) and may require, at any time, a statement in writing from the department, bureau or officer of any money or property of the township in the possession or under the control of the department, bureau or officer. The statement of a department, bureau or an officer under this paragraph shall include the amount of cash on hand, the amount deposited in a banking institution and the name of the banking institution.

(3) The township controller may examine each account of a township officer in a banking institution to verify the accuracy of the statement of the department, bureau or officer under paragraph (2). A banking institution, including an officer or agent of the banking institution, shall furnish complete information about each account of a township officer to the township controller. A banking institution, including an officer or agent of the banking institution, shall not be subject to prosecution under any other law of this Commonwealth for disclosing the information required under this paragraph.

(4) The township controller shall, immediately upon the discovery of a default, irregularity or delinquency, report the default, irregularity or delinquency to the board of commissioners.

(5) The township controller shall audit and report on the account of a township officer upon the death, resignation, removal or expiration of the term of the officer.