16 Pa.C.S. § 14902 – Functions of controller

(a) Duties.—
1. (1) Subject to the power and duty of the county commissioners to manage and administer the fiscal affairs of the county, the controller shall supervise the fiscal affairs of the county, including the related accounts and official acts of all officers or other persons who shall collect, receive, hold or disburse or be charged with the management or custody of the public assets of the county. The discretionary powers of the controller shall be applicable to matters or official acts involving the accounts and transactions of officers or other persons of the county, including those indicated in section 14905 (relating to financial records). The discretionary policies of the controller shall not be applicable to the establishment and adoption of the fiscal policies of the county commissioners.
2. (2) The following shall apply:
  1. (i) The controller may only refuse to authorize any fiscal transaction which is, by law, subject to the controller's supervision or control where it appears that the transaction is not authorized by law, or has not been undertaken according to law, or has not received approval according to law, or as to which the controller desires upon reasonable grounds to investigate for or has already discovered any fraud, flagrant abuse of public office or any criminal act or neglect of any officer or other person of the county relating to their public accounts and transactions.
  2. (ii) The controller may at any time require from any officer or other person, in writing, an account of all assets which may have come into the officer's or person's control.
  3. (iii) Immediately on the discovery of any default or delinquency, the controller shall report the discovery to the county commissioners and the district attorney of the county for prosecution as may be warranted and shall take immediate measures to secure the public assets.
(b) Report of audit.— Under subsection (a), the county commissioners, for the purpose of meeting Federal or State requirements, may issue a request for proposals for and contract with an independent certified public accountant or employ a public accountant for the purpose of preparing or conducting a report or audit of the fiscal affairs of the county, independent of or in addition to, the audit conducted by the county controller or auditors. The controller shall be afforded an opportunity to comment on the request for proposals prior to issuance and the contract prior to execution. The contracts shall supplement, but not replace, the official acts and audits of the controller.