The Office of the County Controller supervises the fiscal affairs of the county including the books and records and fiscal actions of those who collect receive, hold or disburse the public money of the county, subject to the power and duty of the county commissioners to manage and administer the fiscal affairs of the county.
The Controller keeps a full set of books of the county in accordance with generally accepted accounting priniciples of all fiscal operations of the county.
The Controller prescribes and administers the form and manner of keeping the official books and papers in connection with fiscal affairs of the county.
The Controller is empowered to refuse to authorize any fiscal transaction where it appears such transaction is not properly authorized, or as to which he desires upon reasonable grounds to investigate for, or has already discovered fraud, flagrant abuse of public office or any act or neglect of any officer or other county employee.
The Controller has responsibility to audit, settle and adjust the accounts of all county officers at the end of each fiscal year.