It shall be the duty of the controller to audit, settle and adjust the accounts of every and probation officer, appointed by the court pursuant to law, who shall receive from any person or persons moneys paid under any order, sentence or judgment of any court, and to report the results of such audits to the court which shall have appointed such officer. The controller shall prescribe the system of accounting to be used by the parole and probation officer, and shall likewise audit, settle and adjust the accounts of any moneys appropriated by the county to units of the National Guard.
16 P.S. § 4922