Pennsylvania Code § 16-14952

Claims not approved by controller.
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If, upon receipt, the controller does not approve a claim, bill or demand, the controller shall within 15 days forward the claim, bill or demand to the county commissioners, together with notice that the controller has disapproved the claim, bill or demand or is unable to approve the claim, bill or demand and the reasons for the disapproval. The county commissioners shall consider the claim, bill or demand and, if the county commissioners consider that the claim, bill or demand should be paid by the county, the county commissioners shall notify the controller. If the controller continues to refuse approval, no payment shall be made by the county except under an order of court upon a proper issue directing the controller to approve payment.

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