Pennsylvania Statutes Title 73 Pa.C.S.A. Townships § 3103. General powers and duties of controller

(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.