Pennsylvania Code § 16-14925

Power of subpoena and attachment.
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(a) Subpoena and power to compel.-- The controller or auditors may issue a subpoena to obtain the attendance of an officer whose accounts the controller or auditors are required to adjust, including an executor or administrator of the officer, and of any person whom it may be necessary to examine as a witness and to compel:
(1) attendance by attachment, in accordance with the Pennsylvania Rules of Civil Procedure, in a similar manner and to the same extent as a court of common pleas may or can do in cases pending before the court; and
(2) in a similar manner the production of all books, vouchers and papers relative to the accounts.
(b) Service and execution.-- The subpoena under subsection (a) shall be served and executed by the sheriff or a constable of the county.

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