Pennsylvania Consolidated & Unconsolidated Statutes
Chapter 117 - City Controller and Independent Auditor
Section 11704 - Powers and duties of city controller

(a) Payment authorization.--The city controller shall countersign all documents authorizing the payment of money from the city treasury, if satisfied of the legality of the payment.
(b) Oaths or affirmations.--The city controller may administer oaths or affirmations in relation to any matter pertaining to the authentication of any account, claim or demand of or against the city. The city controller may not receive any fee for administering oaths or affirmations under this subsection.
(c) Account examination.--The city controller may examine the following accounts:
(1) The accounts in which the city is concerned either as a debtor or creditor.
(2) The accounts of all city bureaus, officers and departments which collect, receive and disburse public money or are charged with management, control or custody of public money.
(3) The accounts of a city officer upon the death, resignation, removal or expiration of the term of the officer.
(4) The accounts of any library to which the city makes appropriations, any institution owned by the city and any Pennsylvania National Guard units to which the city makes an appropriation.
(d) Subpoenas.--In the same manner in which subpoenas may be issued and enforced in accordance with section 10917 (relating to powers of subpoena and compelling testimony), the city controller may issue subpoenas to obtain the attendance of officers whose accounts the city controller is authorized to examine and any other individuals whom it may be necessary to examine as witnesses.
(e) Statements.--The city controller may present council with annual or periodic statements concerning the results of the city controller's examination of accounts, which shall be public records in accordance with the act of February 14, 2008 (P.L.6, No.3), known as the Right-to-Know Law.

Structure Pennsylvania Consolidated & Unconsolidated Statutes