About the Controller

The Controller is an elected row officer and has general supervision over all fiscal affairs of the County and of the accounts of all functions collecting, receiving, or disbursing county funds. The Controller’s office is comprised of experienced staff that handles the following functions for the County:

General Accounting – The general accounting function is responsible for the County’s general ledger and county wide financial statements. Complete records are maintained by the Controller’s Office, detailing all fiscal operations of the county.

Accounts Payable – The accounts payable function approves and processes all vendor invoices for payment. The Controller's Office staff reviews receipts, invoices and purchase orders to ensure proper payments.

Internal Audit – Internal audits are to be conducted periodically of row offices, County departments, and other County functions as necessary. As a part of this function, the audits are to be performed to examine the effectiveness of internal controls, compliance with laws and regulations and best practices.

Payroll – Payroll serves over 3,500 employees. Employees are paid on a biweekly basis. The dedicated payroll staff works diligently to ensure that the county’s employees are paid correctly and on time, along with processing additional insurance deductions, deferred compensation deductions and all necessary payroll-related reporting.

Retirement – The Controller serves as the Secretary to the Retirement Board and the office maintains the accounting records for the Delaware County Employees’ Retirement Fund and acts as a liaison between the county and the investment advisers for the retirement fund investment portfolio.

Financial Reporting -

• The Controller is responsible for financial reporting for the County. Each year financial statements are prepared by outside auditors. Individual departments are also audited. Comprehensive Annual Financial Reports (See Reports)
• The Controller is responsible for administering an Escheat List and transmitting funds to the Commonwealth.
• The Controller oversees preparation of Single Audits

Waste, Fraud & Abuse Hot line:

The Controller has established a Waste, Fraud and Abuse hot line which has been proven to be the most effective way to prevent fraud. See Hot line page.