§ 301. Powers and duties. The county comptroller shall:

1. Examine, audit and verify all books, records and accounts kept by
the various administrative units, offices, officials paid from county
funds, institutions and other agencies of the county, including bond and
note registers and trust accounts, and the accrual and collection of all
county revenues and receipts, and for this purpose have access to all
such books, records and accounts at any time.

2. Procure from the depositories with which the director of finance
shall have deposited the funds and moneys coming into his possession,
statements, at least monthly, of all moneys deposited by the director of
finance or paid out pursuant to his order, and reconcile such statements
with the county accounts.

3. Prescribe such methods of accounting for the county and other units
of local government of the county as he may deem necessary, provided the
same shall have been approved by the state comptroller and county
executive.

4. Submit to the board of supervisors periodic reports in such form
and detail and at such times as may be prescribed by county act.

5. Be the auditing authority of the county.

6. Perform such additional and related duties as the board of
supervisors shall require by county act.