The controller shall countersign all warrants upon the borough treasurer, with the form of the warrant to be prescribed by council, except that no warrant shall be countersigned unless there is money in the treasury to pay the warrant. If a warrant on the treasurer shall be presented to the controller to be countersigned, the person presenting the warrant shall, if the controller requires, produce evidence that: (1) The amount expressed in the warrant is due to the person in whose favor it is drawn. (2) The supplies or service for payment of which the warrant is drawn have been furnished or performed according to law and the terms of the contract.
Pennsylvania Legal Code