Section 56103 - General powers and duties of controller(a) The township controller shall manage the fiscal affairs of the township. The controller shall examine, audit, and settle all accounts in which the township is concerned, either as debtor or creditor, if provisions for the settlement are made by law. If no provisions, or an insufficient provision, has been made, the controller shall examine the accounts and report to the board of commissioners the relevant facts and opinions on the accounts.(b) In the examination, audit and settlement of accounts the controller shall have all of the powers and perform all of the duties vested in and imposed on the auditors by this act. In the authentication of any account or claim or demand against the township, the controller shall have the same power and authority as the elected township auditors to obtain the attendance of parties and witnesses and the production of documents and to administer oaths and affirmations. An individual guilty of swearing or affirming falsely before the controller commits perjury. The controller shall make and file an annual report of the audit and make and publish the annual financial statement in the same form and manner and at the same time as is required of the elected township auditors by this act.(c) The township controller shall: (1) have supervision and control of the accounts of all departments, bureaus, and officers of the township, authorized to collect, receive, or disburse the public money, or who are charged with the management or custody of the accounts;(2) audit their respective accounts and may at any time require from any of them a statement in writing of any money or property of the township in their possession or under their control, showing the amount of cash on hand and the amount deposited in banks and banking institutions, together with the names of the institutions;(3) have power to examine every account of a township officer in any bank or banking institution to verify the accuracy of the statement of the township, department, bureau, or officer, and it shall be the duty of every bank and banking institution, and its officers and agents, to furnish full information to the controller in relation to the account. No banker or banking institution, its officers or agents, shall be subject to prosecution under other laws of this Commonwealth for disclosing any such information with respect to an account;(4) immediately upon the discovery of any default, irregularity or delinquency, report the same to the board of commissioners; and(5) audit and report upon the account of an officer upon the death, resignation, removal, or expiration of the term of the officer.1931, June 24, P.L. 1206, art. XI, § 1103. Amended 1947, May 8, P.L. 163, § 2; 1949, May 27, P.L. 1955, § 25; 2020, Oct. 29, P.L. 782, No. 96, § 37.1, effective in 60 days [Dec. 28, 2020].