The Controller, Edward E. O'Lone, is responsible for overseeing and controlling the expenditure of County Funds, and has the powers and duties granted by the Commonwealth laws applicable to counties for the 2nd Class A Controllers, the Home Rule Charter, this Code, or by ordinance of County Council.
The Office of the Controller shall be headed by an independently elected controller who shall be responsible to the electorate of Delaware County for the performance of his duties. The Controller shall appoint at least one deputy controller trained or experienced in the art of accounting and such other staff, including a solicitor., as may be required to assist him in the discharge of his duties, subject to budgetary approval of County Council.
Powers & Duties
The Controller shall have the responsibility and power and duty to:
A. Install and maintain the County's central accounting system and records including payroll accounting, retirement accounting, employee benefits, general ledger and revenue accounting, district justice accounting, and accounts payable.
B. Prescribe and enforce a uniform chart of accounts for all County departments and offices and other budgeted agencies in consultation with the budget Management Department, which system shall be consistent with sound accounting principles and shall facilitate the production of records of the cost of performance of each functional program or activity.
C. Operate and maintain a central payroll system and procedure covering salary and wage payments and payroll deductions for all personnel paid of County funds;
D. Maintain travel expense reimbursement records
E. Develop and maintain time and leave reports for all employees.
F. Pre-audit all accounts of County Agencies receiving, disbursing or authorizing disbursement of County funds on a continuing basis.
G. Require reports of receipts and disbursements of each department and office to be made at such intervals as the Controller may determine will most efficiently protect the County's interest.
H. Conduct special fiscal audits as requested by County Council or the County Executive Director or on the initiative of the Controller.
I. Report the results of all fiscal post audits to County Council and the County Executive Director.
J. Cooperate with the Budget Management Department, the Treasurer, and the Board of Personnel Grievances and Performance Review to maximize the extent of inter-governmental audit coordination.
K. Submit a report on the County's revenues and expenditures to the County Council within thirty days of the end of each County fiscal year.
Timely Payment of Bills
The Controller shall effect payment of all duly authorized invoices and other bills for payments properly presented to the County by suppliers of goods and services, said payment to be effected within specified prompt payment discount periods or thirty calendar days; whichever is shorter. This provision is subject to the availability of county funds to effect said payment
Encumbering of Funds
Once the Budget Director, pursuant to Section 5.04 of this Code, has certified that there is funds available within the applicable Department budget to cover a proposed expenditure, the Controller shall encumber the funds.
Retirement Board Duties
(a) Pursuant to the Commonwealth Pension Act of 1971, the Controller is a member and serves as secretary of the Retirement Board.
(b) the Controller shall maintain record of individual retirement fund contributions and interest accrued thereon; prepare financial statement of the fund and have the responsibility for refund and pension payments to members.
(c) the Controller shall maintain the accounting records for the retirement fund and prepare reports as required by the Board and outside agencies.
Petty Cash Funds
The controller shall provide for the establishment of petty cash funds including an administrative services petty cash fund. Procedures governing such funds shall be set forth in a Controller's Manual approved by Council.
The County Controller's Office is located on the Second Floor of the Government Center.