The Controller shall have the following specific powers and duties:
(a) To keep accounts for each item of appropriation made by the County Council so that each account shall show in detail the appropriations made thereto, the amounts drawn thereon and the unencumbered balance;
(b) To submit monthly to the Chief Administrative Officer, the County Executive and the County Council a summary of revenues and expenditures detailed as to appropriations and funds in such manner as to show the current financial condition of each office and department of the County government;
(c) To submit at least once a year to the County Council a complete financial statement showing the assets, liabilities and financial condition of the County;
(d) To control all County expenditures on the basis of authorized budgetary appropriations and to report monthly thereon to the several offices, departments, boards, commissions and other agencies of the County government;
(e) To examine, audit and approve all payrolls, contracts, purchase orders, bills, demands or charges against the County and to determine the regularity, legality and correctness of the same before disbursement upon proper voucher and no money shall be drawn from any bank accounts except by warrant or check signed by the controller;
(f) To deposit and have custody of all funds of the County in such banks or trust companies as the County Executive may designate, subject to such adequate requirements as to security and interest as may be provided by law;
(g) In consultation with the Budget Officer to plan, install and prescribe accounting systems throughout the County government;
(h) To prepare for bond sales and advise on debt management and the investment of funds;
(i) To collect and bill for all taxes, fees and other charges and to fix the time for the deposit of receipts;
(j) To maintain a comprehensive system of accounting for all funds of the government in accordance with accepted principles of governmental and utility accounting;
(k) To administer tax sales;
(l) To designate, with the approval of the Chief Administrative Officer, an employee to act as Controller with authority to perform the Controller’s duties and to affix their own signature to checks and other documents in the absence of the Controller;
(m) To perform such other duties not inconsistent with those herein enumerated as may be required by the Chief Administrative Officer or otherwise by law.
(Res. No. 19-06; Res. No. 30-22)
Editor's note – The 2006 amendment deleted the reference to budgetary allotments and substituted a reference to appropriations. Although former Sec. 714 pertaining to work programs and allotments was eliminated from the Charter in 1988, references to allotments remained throughout various articles and sections of the Charter.