PRIOR PRINTER'S NO. 2228 PRINTER'S NO. 2491
No. 1826 Session of 1977
INTRODUCED BY MESSRS. DeMEDIO, RITTER, FRYER, MEBUS AND WEIDNER,
OCTOBER 31, 1977
AS REPORTED FROM COMMITTEE ON LOCAL GOVERNMENT, HOUSE OF
REPRESENTATIVES, AS AMENDED, JANUARY 3, 1978
AN ACT
1 Amending the act of August 9, 1955 (P.L.323, No.130), entitled
2 "An act relating to counties of the third, fourth, fifth,
3 sixth, seventh and eighth classes; amending, revising,
4 consolidating and changing the laws relating thereto,"
5 providing for an independent audit of county fiscal affairs.
6 The General Assembly of the Commonwealth of Pennsylvania
7 hereby enacts as follows:
8 Section 1. Section 1702, act of August 9, 1955 (P.L.323,
9 No.130), known as "The County Code," is amended to read:
10 Section 1702. Functions of the Controller.--(a) Subject to
11 the power and duty of the county commissioners to manage and
12 administer the fiscal affairs of the county, the controller
13 shall supervise the fiscal affairs of the county including the
14 accounts and official acts relating thereto of all officers or
15 other persons who shall collect, receive, hold or disburse the
16 public moneys of the county. The discretionary powers of the
17 controller shall not be applicable to the management of the
18 fiscal policies of the county commissioners, or to matters not
19 involving the accounts and transactions of officers or other
1 persons of the county, but the controller shall refuse to
2 authorize any fiscal transaction which is, by law, subject to
3 his supervision or control where it appears that such
4 transaction is not authorized by law, or has not been undertaken
5 according to law, or has not received approval according to law,
6 or as to which he desires upon reasonable grounds to investigate
7 for or has already discovered any fraud, flagrant abuse of
8 public office or any criminal act or neglect of any officer or
9 other person of the county relating to their public accounts and
10 transactions. He may at any time require from any such officers
11 or other persons, in writing, an account of all moneys or
12 property which may have come into their control. Immediately, on
13 the discovery of any default or delinquency, he shall report the
14 same to the commissioners who shall immediately take action to
15 recover the money and to the district attorney of the county for
16 such prosecution as may be warranted, and shall take immediate
17 measures to secure the public moneys or property.
18 (b) Pursuant to subsection (a), the county commissioners
19 may, if they shall deem it necessary, FOR THE PURPOSE OF MEETING <--
20 FEDERAL OR STATE REQUIREMENTS, contract with or employ an
21 independent public accountant for the purpose of preparing or
22 conducting a report or audit of the fiscal affairs of the
23 county, independent of and/or in addition to, that conducted by
24 the county controller OR AUDITORS. <--
25 Section 2. This act shall take effect in 60 days.
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