Resident Advisory Board of Philadelphia, Inc. v. City of Philadelphia

Opinion by

Judge Mencer,

A precise but important question is raised in this appeal. Does the Controller of the City of Philadelphia have the power to conduct an inspection and audit of the financial books and records of the Resident Advisory Board (Board) ? The Court of Common Pleas of Philadelphia County, without an evidentiary hearing, ordered the inspection and audit. We reverse.

We are not confronted with the question of whether or not the Board’s financial books and records may be inspected and audited by public officials but only whether the Controller of the City of Philadelphia has the…