(a) The controller in counties of the second class A, third, fourth and fifth classes shall appoint a deputy controller and clerks, and in counties of the sixth, seventh and eighth classes may appoint a deputy controller and clerks, and each controller may authorize one or more of the clerks employed in the controller's office to administer to all persons oaths and affirmations, pertaining to the business of the office, with the same force and effect as if administered by the controller or deputy controller.

(b) The controller may appoint a second deputy controller, who shall possess and discharge all the rights, powers and duties of the principal deputy controller during the principal deputy controller's and the controller's temporary absence.