73 Pa.C.S. Ch. 31

in effect

73 Pa.C.S. § 3101 Oath and bond of controller.

(a) Oath.--The township controller, if the office of township controller has been created, shall take the required oath or affirmation of office under 53 Pa.C.S. § 1141 (relating to form of oaths of office) before entering upon the duties of office. (b) Bonds.--In accordance with section 1902 (relating to bonds), the township controller shall give bond to the township with a surety company or other company authorized by the laws of this Commonwealth to act as surety and approved by the board of commissioners. The amount of the bond shall be a sum determined by the board of commissioners as specified in an ordinance and conditioned for the faithful discharge of the township controller's duties. The amount of the bond shall be sufficient to adequately protect the township from any illegal or unfaithful action by the township controller. The cost of the bond shall be paid by the township. (c) Insurance.--In lieu of the bond required for the faithful performance by the township controller of official duties under subsection (b), the board of commissioners may purchase insurance as provided under section 1902(b).

73 Pa.C.S. § 3102 Salary of controller.

The annual salary of the township controller shall be fixed by ordinance passed at least 30 days before the township controller's election. A change in salary, compensation or emoluments of the office of township controller shall take effect at the beginning of the next term of the township controller.

73 Pa.C.S. § 3103 General powers and duties of controller.

(a) Fiscal affairs.--The township controller shall manage the fiscal affairs of the township. The township controller shall examine, audit and settle all accounts in which the township is concerned as a debtor or creditor in accordance with the laws of this Commonwealth. If there is no law of this Commonwealth governing the settlement of the township's accounts, the controller shall examine the accounts and report the relevant facts and opinions on the accounts to the board of commissioners. (b) Audits.--During the examination, audit and settlement of the township's accounts, the township controller shall have the same powers and may perform the same duties vested in and imposed on auditors under this part. During the authentication of an account, claim or demand against the township, the township controller shall have the same power as the elected township auditors to obtain the attendance of parties and witnesses and the production of documents and to administer oaths and affirmations. An individual guilty of swearing or affirming falsely before the township controller commits perjury as specified under 18 Pa.C.S. § 4902 (relating to perjury). The township controller shall make and file an annual report of an audit of the township's accounts and make and publish the township's annual financial statement in the same form and manner and at the same time as required of elected township auditors under this part. (c) Powers and duties.--The township controller shall have all of the following powers and duties: (1) The township controller shall have supervision and control of the accounts of all departments, bureaus and officers of the township authorized to collect, receive or disburse public money or who are charged with the management or custody of the accounts. (2) The township controller shall audit the respective accounts of a department, bureau or an officer specified under paragraph (1) and may require, at any time, a statement in writing from the department, bureau or officer of any money or property of the township in the possession or under the control of the department, bureau or officer. The statement of a department, bureau or an officer under this paragraph shall include the amount of cash on hand, the amount deposited in a banking institution and the name of the banking institution. (3) The township controller may examine each account of a township officer in a banking institution to verify the accuracy of the statement of the department, bureau or officer under paragraph (2). A banking institution, including an officer or agent of the banking institution, shall furnish complete information about each account of a township officer to the township controller. A banking institution, including an officer or agent of the banking institution, shall not be subject to prosecution under any other law of this Commonwealth for disclosing the information required under this paragraph. (4) The township controller shall, immediately upon the discovery of a default, irregularity or delinquency, report the default, irregularity or delinquency to the board of commissioners. (5) The township controller shall audit and report on the account of a township officer upon the death, resignation, removal or expiration of the term of the officer.

73 Pa.C.S. § 3104 Countersigned warrants.

(a) Countersign.--Except as provided under subsection (b), a township controller shall countersign a warrant presented upon the township treasurer. The board of commissioners shall determine the form of the warrant. (b) Exception.--A township controller may not countersign a warrant unless there is sufficient unencumbered money in the respective appropriation item to pay for the amount expressed in the warrant. (c) Evidence.--If a warrant upon the township treasurer is presented to the township controller to be countersigned, the person presenting the warrant shall, if the township controller requires, produce evidence of all of the following: (1) The amount expressed in the warrant is due to the person in whose favor the warrant is drawn. (2) The supplies or services for payment of which the warrant is drawn have been furnished or performed in accordance with the laws of this Commonwealth and the terms of the contract.

73 Pa.C.S. § 3105 Prevention of appropriation overdrafts.

The township controller may not permit an appropriation made by the board of commissioners to be overdrawn. If an appropriation has been completely expended and the objective of the appropriation has not been completed, the township controller shall have all of the following duties: (1) The township controller shall immediately issue a report to the board of commissioners on the appropriation. (2) The township controller shall include with the report issued under paragraph (1) a statement of the money which has been drawn on the appropriation and the particular objective for which the money was drawn.

73 Pa.C.S. § 3106 Amount of contracts to be charged against appropriations.

(a) Contracts.--Before an item of appropriation takes effect in a contract, the contract shall designate the item on which the appropriation is founded and the estimated amount of the expenditure which shall be charged against the item as certified by the township controller on the contract. The payment required by the contract shall be made from the fund for which the contract is appropriated. (b) Liability.--If the township controller certifies a contract in excess of the appropriation made, the township shall not be liable for the excess amount. The township controller and the township controller's surety shall be liable for the excess amount of the appropriation, which may be recovered in a civil action by the aggrieved contracting party. (c) Certification.--The controller shall certify contracts for the payment of which a sufficient appropriation has been made.

73 Pa.C.S. § 3107 Management and improvement of township finances.

The township controller shall, as often as the township controller may deem expedient or the board of commissioners shall direct, suggest plans to the board of commissioners for the management and improvement of the township finances.

73 Pa.C.S. § 3108 Financial records to be kept by controller.

The township controller shall maintain financial records and maintain as many accounts, under appropriate titles, as may be necessary to show separately and distinctly all of the following: (1) The estates and property, real and personal, vested in the township. (2) The trusts in the care of the township. (3) The debts due and owing the township. (4) The receipts and expenditures of the various departments of the township government. (5) The appropriations made by the board of commissioners and the sums under the appropriations.

73 Pa.C.S. § 3109 Appeals from controller's report.

An appeal may be taken from the settlement and audit of the controller as shown in the controller's report to the court of common pleas of the county by the same individual, in the same manner, within the same time, subject to the same conditions and procedures and with the similar effect in every respect as provided under this part for an appeal from the settlement and audit of the auditors as shown in their report. Cross References. Section 3109 is referred to in section 3110 of this title.

73 Pa.C.S. § 3110 Controller to retain financial records, pending appeals.

During the 45-day period elapsing between the date of filing the controller's report and the expiration of the time for filing the appeal from the report, a township controller shall retain possession of all financial records and other papers that were submitted to the controller for audit of the accounts of township officers. If an appeal is taken under section 3109 (relating to appeals from controller's report), the controller shall continue to hold the financial records and papers for production in the proceeding to determine the appeal.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM&ttl=73Fetched: 10/16/2026