City Controller

The City Controller is Philadelphia's independent fiscal watchdog. Elected citywide, the Controller audits city departments, agencies and the School District, and reviews payments before they are made. Christy Brady, a longtime employee of the office, was appointed acting Controller by Mayor Jim Kenney on November 7, 2022, after Rebecca Rhynhart resigned. Brady resigned in February 2023 to run for the post under the Charter's resign-to-run rule, won the November 2023 election, and was re-elected in November 2025, defeating Republican Ari Patrinos, according to the Inquirer.^[1]

1 Duties

Under the Home Rule Charter the Controller conducts financial, performance and compliance audits of city departments, offices and agencies, and prepares reports for the public and City Council. The office is one of the row offices, meaning it is not part of the mayor's administration. Its independence is intended to let it criticize the same administration whose contracts and payments it checks. Its work touches the Finance Department, which issues the payments the Controller reviews.

2 Pre-audit and payments

A Controller's best-known function is the pre-audit of city payments. Before the city's Finance Department pays contractors and vendors, the Controller's Pre-Audit Division checks that spending is lawful, properly authorized and supported. In its fiscal 2027 testimony to Council, the office reported identifying projects where taxpayer funds were spent on work that did not meet required standards. The pre-audit step gives the Controller leverage over procurement and contract compliance.

3 Audits and reports

The office publishes performance reviews of departments, annual departmental audits, and special reports on particular programs or issues. It has also agreed to conduct a performance audit of the School District of Philadelphia, which Council had requested in 2026.^[2] Audits are published at controller.phila.gov. Audit findings are recommendations; the Controller cannot order a department to change, though reports can lead to press scrutiny, Council hearings and changes in practice. Departments may respond in writing and those responses are generally published.

4 Boards and independence

The Controller sits on city boards that oversee money, including the Board of Pensions and Retirement, the Gas Commission and the Sinking Fund Commission. The Controller's budget is set by Council as part of the city budget, which some observers note can be a pressure point for independence. The office is separate from the Inspector General, which investigates misconduct and waste in the executive branch, and the Board of Ethics, which enforces ethics and campaign finance rules. Controllers have run for higher office, and the Charter's resign-to-run rule applies; it was tested in January 2023 when Brady, then acting Controller, sued the city over the rule and a judge rejected her bid to avoid it, according to the Inquirer. She resigned in February 2023 and Mayor Kenney named Charles Edacheril as interim Controller.

5 Reporting fraud

Residents and city employees can report suspected waste, fraud or abuse through the office's fraud-reporting page at controller.phila.gov, by phone or email. Reports can be made confidentially. More serious criminal matters may be referred to the District Attorney or to federal prosecutors (see U.S. Attorney's Office).

See also: Philadelphia City Budget Process, Open Data and Transparency Tools, PICA.

References

1. City Controller, "Christy Brady, City Controller" (controller.phila.gov); WHYY, "Philadelphia 2025 election results."
2. Office of the City Controller, FY27 budget testimony to City Council (phlcouncil.com, 2026); Philadelphia Tribune, "Philadelphia school board president, superintendent react to audit review request by City Council" (August 6, 2026); Philadelphia Inquirer, "Christy Brady resigns as acting city controller" and "Philadelphia City Controller Christy Brady has defeated Republican challenger Ari Patrinos" (February 2023; November 4, 2025).
3. Philadelphia Home Rule Charter, Controller provisions (phila.gov).