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 moneys 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 in detail of the fiscal operations of the county.
The Controller prepares and issues audited annual County-wide financial statements.
The Controller is empowered to refuse to authorize any fiscal transaction where it appears that 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 criminal 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.