§ 1.5-503. Controller.

 The Controller shall examine the records, files, and procedures pertaining to the receipt and expenditures of County funds by all officers, agents, and employees of the County and all agencies thereof, to determine if they are in accordance with law, and the provisions of this Charter. Immediately on discovery of any irregularity, default or delinquency, the Controller shall report the same to the Board and to the Executive for prosecution as may be warranted; and the Controller shall take immediate measures, including action in the appropriate court if deemed appropriate by him or her, to secure or recover any public monies or property belonging to, owing, or due the County.

 The Controller shall audit the accounts of other public officers, offices and agencies, and any accounts of other public monies, in the manner prescribed by State laws requiring such audits by controllers in counties of Lehigh County’s classification functioning without home rule charters; or, in the absence of such laws, by State laws relating to controllers in counties having populations most closely equal to that of Lehigh County. The Controller shall not be required to audit the County’s General Purpose Financial Statement or the financial statements of any County Government Agencies if he or she serves on the governing body of the agency by virtue of holding the office of Controller.

 The Controller shall perform such other powers, duties and authority as are given by this Charter, by law or by ordinance of the Board.

 The Controller shall have the power to appoint assistants, clerks, a solicitor and other personnel required for the conduct of his or her office, in such numbers and job classifications and at such salaries as shall be fixed by the Board.

   The provisions of this §  1.5-503 amended May 20, 1986, effective June 4, 1986. Immediately preceding text appears at serial pages (48676) to (48677).

   This section cited in 339 Pa. code §  1.7-711 (relating to audit).