Local Gov’t 101 – What does the County Controller do?

Every four years those of us in Lehigh county vote for the row offices. By and large, folks have no idea what these offices are or what the people in them do. I’m including myself here. At least up until a couple years ago. Link to Controllers 2013 report.

In Lehigh County one of those elected “row offices” is the County Controller. Next year it’s one of the positions that will be up for election. Currently the office is held by Glenn Eckhart. In Lehigh County the position is paid. In the past there has been discussion on whether the row offices in general should be elected or appointed. The job description is defined by the County Charter. Today the controllers office has 6 employees ranging from clerks to accountants.

According to the LC government website the Controllers duties include:

  • Examine the propriety of internal control
  • Assess compliance with statutory requirements
  • Evaluate operating procedures
  • Audit the accuracy and completeness of records and files pertaining to the receipt and disbursement of County funds by all officers, agents, and employees of the County

To sum this up the controller is basically an elected working manager for the county’s accounting dept. He/she is the elected fiscal watchdog of the County. The office conducts assessments of management performance and program results of county departments and agencies to evaluate efficiency and use of taxpayer funds. To sum this up the controller is responsible for delivering a yearly report to the Board of Commissioners. 

Although controller candidates usually run based on party affiliation they do their job best when they operate from a political neutral standpoint. Beyond the watchdog role in Lehigh County the controller only has one responsibility that directly has to do with policy. That is the controllers seat as secretary (and voting member) of the retirement board. It’s basically the controllers one direct influence on policy decisions but it’s a pretty important one in relation to the County’s long term finances.

WFMZ – Lehigh County Controller Annual Report

Here is a link to the Controllers complete 2013 report.