The city controller shall be elected for a term of four years
and until his successor qualifies at the municipal election of 1975
and four years thereafter, said term to begin on the first Monday
of January following his election. He shall be a qualified voter of
the City of Scranton for at least one year prior to his nomination.
He shall reside in the city throughout his term of service.
The controller shall appoint a deputy controller, preferably
an accountant, and may also appoint such employees of his office in
such number and at such compensation as is fixed in accordance with
law. In all other respects said employees shall be considered employees
of the city.
Should a vacancy exist in the office of the Controller, the
Deputy Controller shall succeed to the office and duties until the
next municipal election.
(1)
Maintain accounting systems for the city government, in accordance
with generally recognized governmental accounting principles and procedures,
keeping accounting records and exercising financial and budgeting
controls.
(2)
Prescribe the accounts to be kept by the city government, the form
of receipts, vouchers, bills or claims, warrants, requisitions, purchase
orders or any financial stationery to be used, and provide suitable
instructions thereof.
(3)
Prescribe the times and the manner which moneys received by the city
government shall either be paid to the treasurer or deposited in a
bank account to the credit of the city government.
(4)
Examine all contracts, purchase orders and other documents which
would result in or involve financial obligations against the city
government, and approve the same only upon ascertaining that there
is an unexpended, unencumbered and unimpounded balance in each appropriation
and allotment to which they are applicable sufficient to cover such
potential obligations.
(5)
Audit before payment all bills, invoices, payrolls and other claims,
demands or charges against the city government and approve the same
only if duly authorized by appropriations or allotments of appropriations.
(6)
Submit a monthly financial report to the Mayor and City Council,
showing the financial condition of various funds of the city government,
as well as, the condition of all items included in the adopted annual
operating budget, including estimated revenues, revenues received,
appropriations and allotments for such appropriations.
(7)
Submit a report to the Mayor and to Council, at the time of the meeting
of Council preceding the first Monday in April of each year, of the
audits which he shall have made of the accounts of the preceding fiscal
year of all officers having charge, custody and control or disbursement
of public monies and other funds, and at the same time he shall file
a copy of said report with the Court of Common Pleas. Appeals therefrom
may be taken as provided by general law. A summary of said report
shall be prepared by the City Controller and posted in the center
hall of the main entrance of City Hall.
(8)
The City Controller shall have the power to administer oaths or affirmations
in relation to any matter touching authentication of any account,
claim or demand of or against the city; and he shall have the power
to issue subpoenas to obtain the attendance of any officers of the
City or elsewhere whose accounts he is required or authorized to adjust,
audit, and settle and of any person whom it may be necessary to examine
as a witness in connection therewith. Any city officer refusing to
appear upon being subpoenaed shall be subject to removal from office
by the Mayor for such refusal; and any person, including a city officer,
willfully refusing to appear upon being subpoenaed, without sufficient
cause therefor, shall upon conviction thereof, be sentenced to pay
a fine not exceeding two hundred dollars ($200.00) and costs of prosecution
and, in default of payment of said fine and costs, to undergo imprisonment
in the Lackawanna County Jail for a period not exceeding sixty (60)
days.
(9)
All bonds, notes, contracts, and written obligations of the city
shall be executed by the controller together with the mayor.
(10)
The city controller shall give bonds to the city, as required by
general law, in a sum fixed by council at the time a controller assumes
office.
