§ 12423. Powers and duties of controller over accounts and records; powers of supervision
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 53 P.S. Municipal and Quasi-Municipal Corporations
53 P.S. § 12423
§ 12423. Powers and duties of controller over accounts and records; powers of supervision
In addition to all other powers and duties, the city controller shall--
(2) Have power to require such additional and supporting, accounting or financial records to be kept and to be rendered to his department by the other departments of the city government, the expenses of which are paid out of the city treasury, as may to him seem necessary, and shall prescribe the nature, form, and extent of all such supporting records. He shall have complete supervision and control over such records and accounts. All employes engaged in the keeping of any of the books or accounts prescribed by the city controller, or forming part of the city's bookkeeping system, shall be under the control and supervision of the city controller.
(4) Have supervision and control over the manner of all expenditures, and shall not approve any warrant, commitment or any contract, involving the payment of money by any department, unless there are funds available for the payment of such commitment in the specific item of appropriation made therefor.
Credits
1919, June 25, P.L. 581, art. XII, § 3(a). Amended 1937, June 25, P.L. 2094, § 1.
53 P.S. § 12423, PA ST 53 P.S. § 12423
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document |