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Township of Cheltenham, PA
Montgomery County
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Table of Contents
Table of Contents
Code
New Laws (0) Index
A. 
There shall be a Township Controller appointed by absolute majority vote of the Board, for such period as it selects, but such appointment shall in any event terminate on the first Monday of January following the next municipal election.
B. 
The Controller shall be selected on the basis of the Board's evaluation of his training in fiscal affairs, professional qualifications and experience.
C. 
The Controller shall perform the following functions:
(1) 
Approve in advance all proposed expenditures after determining that they are in accordance with the township budget and in accord with the provisions of state law, this Charter and any applicable ordinances, resolutions and administrative directives.
(2) 
Whenever an appropriation is exhausted, the object of which is not complete, immediately report that fact to the Board and accompany such report with a statement of the moneys which have been drawn on such appropriation and the particular purpose for which they were drawn.
(3) 
Suggest plans to the Commissioners for the management and improvement of the financial affairs of the township as often as he may deem expedient or the Board shall direct.
(4) 
Perform such other duties and functions consistent with the foregoing responsibilities as may be assigned to him by the Board.
D. 
The Board shall fix the compensation of the Township Controller by separate ordinance or by specific identification of such compensation in the annual budget.
Commentary: There must be a Controller. He must be qualified by education and training. If the Finance Officer is not so qualified, he cannot be Controller.
 
There is some feeling that the Controller should be elected, as is done in Philadelphia and Pennsylvania and optionally provided for in the Township Code Sections 525-526,[1] in lieu of elected auditors. This is because the City Controller and State Auditor General have watchdog functions beyond regular preaudit procedures. But in business corporations, even massive ones, the Controller is appointed by the Board.
 
This Charter provides for the Controller to be appointed by the Board because he is to check the Manager and his staff for the Board and report to the Board. He is not there to check on the Board. Thus, permitting the Controller to be independent of the Board could be counterproductive, and the Controller has not been given the watchdog function over the Board.
 
The requirement that the Controller approve in advance all proposed expenditures would not prevent the establishment of a petty cash fund with appropriate safeguards.
[1]
Editor's Note: See 53 P.S. §§ 55525 and 55526.
The Board shall designate an employee of the township who shall exercise the powers and duties of the Controller during his absence or disability.
The Board may by absolute majority vote remove the Township Controller or Acting Controller at any time with or without cause.
Commentary: Since the Controller is an officer who acts for and is responsible to the Board, the Controller serves at the Board's pleasure and must maintain its confidence at all times. Since he was appointed by an absolute majority, he can be removed by the same number.