The office of the Controller and its functions are established and governed by the Commonwealth of Pennsylvania County Code. The Controller is the Chief elected fiscal officer of Luzerne County and provides general supervision and control of the county’s fiscal activities.

The Controller has the responsibility to prescribe and maintain the accounting systems of the county and the authority to conduct audits of all County expenditures and offices. The Controller is the final, independent check on the fiscal activities of the executive and legislative branches of County government, as well as the independently elected row offices.