Section 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.