Except as otherwise provided in this Charter,
the Controller shall have all the powers and duties granted by Commonwealth
law, by laws applicable to Counties of the Second Class A for Controllers,
by this Charter or by ordinance of Council.
On a continuing basis, the accounts of all County
agencies receiving, disbursing or authorizing the disbursement of
County funds, shall be subject to pre-audit and post-audit by the
Controller. Upon recommendation by the Controller that an audit by
the Commonwealth or by the United States of America is adequate, the
County may, by resolution, exempt from County audit an agency whose
records and accounts are audited each year by or with the approval
of those governments.
At the request of the Council, Executive Director,
or on the initiative of the Controller, special and unscheduled post-audits
may be conducted.
The Controller shall also advise the Council,
other County offices and the Executive Director on a uniform accounting
system for all County offices and departments. He shall be responsible
to implement and maintain standard accounting procedures for the County
government.
Within 30 days of the end of each fiscal year,
the Controller shall submit a report on the County's revenues and
expenditures to the Council and shall submit this report to such other
offices as may be required by the Administrative Code.[1]
The Controller shall perform those duties necessary
for the proper function of the office and shall prepare for inclusion
in the Administrative Code an article which sets forth the manner
and procedure in which the duties of the Controller are to be performed.
