Row Officers

Controller's Office

Raymond F. McHugh, Esquire
Controller

An elected row officer, the controller is the chief financial officer and chief auditor. He exercises general supervision and control over the county's financial affairs. He is authorized to examine the accounts and official acts of all officers or other persons who collect, receive, or disperse the county's money. The controller sits on the retirement board, salary board and prison oversight board. He is the final, independent check on the fiscal activities of the executive and legislative branches of county government as well as the independently elected officers and courts.

The Controller's primary function is to supervise the fiscal affairs of the County which includes,
but is not limited to, the following:

Accounts Payable Department
Processes and approves all vendors' invoices for payment.

General Accounting Department
Maintains the County's general ledger and prepares the County's
comprehensive annual financial report.

2006 Comprehensive Annual Financial Report

Internal Audit Department
Conducts periodic audits of the courts, tax collectors, row offices, county departments and agencies.

Payroll Department
Prepares the County's biweekly payroll.

Retirement Fund Section
Maintains the accounts and records for the County's Employees' Pension Plan.

Other Functions

• Investigates fraud and abuse
• Receives all County bids
• Serves as custodian of documents

Direct all inquiries and/or comments concerning the above to the Controller via telephone or facsimile.