The controller shall countersign all warrants upon the borough treasurer, with the form of the warrant to be prescribed by council, except that no warrant shall be countersigned unless there is money in the treasury to pay the warrant. If a warrant on the treasurer shall be presented to the controller to be countersigned, the person presenting the warrant shall, if the controller requires, produce evidence that:
(1) The amount expressed in the warrant is due to the person in whose favor it is drawn.
(2) The supplies or service for payment of which the warrant is drawn have been furnished or performed according to law and the terms of the contract.
Structure Pennsylvania Consolidated & Unconsolidated Statutes
Pennsylvania Consolidated & Unconsolidated Statutes
Title 8 - BOROUGHS AND INCORPORATED TOWNS
Chapter 10 - Powers and Duties of Elected Officials
Section 1002 - Oath of members of council
Section 1004 - Failure of council to organize
Section 1005 - Powers of council
Section 1006 - Duties of council
Section 1014 - Hearings before council; witnesses
Section 1015 - Witness fees and mileage
Section 1016 - Examination of witnesses; penalty
Section 1041 - Auditors to meet yearly and audit accounts
Section 1053 - Compensation of auditors
Section 1055 - Subpoenas, oath and perjury
Section 1058 - Pay of witnesses
Section 1059 - Auditors to settle accounts where witnesses do not appear
Section 1059.1 - Completion, filing and publication of auditor's report and financial statement
Section 1059.2 - Attorney to auditors
Section 1059.3 - Surcharge by auditors
Section 1059.4 - Appeals from audit
Section 1059.5 - Taxpayers appealing to enter bond
Section 1059.6 - Procedure on appeals
Section 1059.7 - Findings of fact and law, judgment and appeals
Section 1059.8 - Attorney fees
Section 1059.9 - Balances due to be entered as judgments
Section 1059.10 - Penalty for failure to comply with law
Section 1059.11 - General powers and duties of independent auditor
Section 1061 - Oath and bond of controller
Section 1062 - Salary of controller
Section 1063 - General powers and duties of controller
Section 1065 - Countersigned warrants
Section 1066 - Prevention of appropriation overdrafts
Section 1067 - Amount of contracts to be charged against appropriations
Section 1068 - Controller's recommendations on borough finances
Section 1069 - Books to be kept by controller
Section 1070 - Appeals from controller's report