(a) Appointment.--If the office of controller is established in a county under section 12705 (relating to establishment of office of controller in counties of sixth, seventh and eighth classes), or by a change in class of the county not otherwise provided for by law, the Governor shall appoint a suitable individual to act as the controller of the county until a successor in office is duly elected and installed. (b) Duties of auditors.--Upon the appointment of a controller under subsection (a), the county auditors in office at the time of the appointment shall proceed to audit all accounts as required by law and file a report of the audit with the controller no later than three months after the controller assumes office, whereupon, the office of county auditor shall be abolished and cease to exist in the county.
Pennsylvania Legal Code