Quick Answer

What are outsourced controller services?

Outsourced controller services provide part-time, senior accounting leadership that owns the monthly close, balance sheet reconciliations, internal controls, and financial statement accuracy. An outsourced or fractional controller sits between a bookkeeper and a CFO. In the U.S. these engagements typically cost $2,500 to $7,000 per month.

Key Takeaways

A bookkeeper records transactions; a controller is accountable for whether they are correct.
Typical trigger is a close longer than 15 business days or unreconciled balance sheet accounts.
Costs roughly $2,500 to $7,000 per month versus $110,000 to $180,000 for a full-time hire.
Works alongside your existing bookkeeper rather than replacing them.

Last reviewed August 15, 2026 by the Sataurius advisory team.

What Is a Fractional Controller?

A fractional controller is an experienced accounting leader who takes ownership of your financial reporting function on a part-time basis. They sit between your bookkeeper and your CFO: too senior to be doing data entry, too hands-on to be purely strategic.

The job is accuracy and rhythm. A close that lands on the same day every month. Balance sheet accounts that reconcile. A chart of accounts that reflects how the business actually operates. Controls that survive an audit or a lender review. Financial statements a CEO can make decisions from without hedging.

Signs You Need a Fractional Controller

Your monthly close takes longer than 15 business days, or the date moves every month.
Balance sheet accounts have not been reconciled in a quarter or more.
The same classification errors keep reappearing and nobody catches them before reporting.
You operate multiple entities or locations with no consolidation process.
A lender, auditor, investor, or buyer has asked for something your team could not produce.
Leadership has quietly stopped trusting the monthly numbers.

If you are further along and the question is strategy rather than accuracy, look at fractional CFO services instead.

Fractional Controller vs Bookkeeper vs CFO

Bookkeeper: records transactions. Owns data entry, bank feeds, AP and AR processing.
Controller: owns whether the records are correct. Close process, reconciliations, controls, GAAP treatment, financial statements.
CFO: owns what the numbers mean and what to do next. Forecasting, capital, board reporting, strategic decisions.

Most businesses between $1M and $20M in revenue have the first and want the third, while the second is the layer actually missing. Reporting quality is a controller problem before it is a CFO problem.

Cost of Fractional Controller Services

Sataurius scopes controller engagements to hours and deliverables rather than a flat headcount cost. As a general market reference:

Oversight model: $2,500 to $4,000 per month. Review, close management, and sign-off over an existing bookkeeper.
Embedded model: $4,000 to $7,000 per month. The controller runs the close end to end, owns reconciliations, and manages the accounting calendar.
Cleanup projects: scoped separately when prior-period books need to be rebuilt before an ongoing rhythm can start.

A full-time controller in the U.S. typically costs $110,000 to $180,000 fully loaded. Businesses that do not need 40 hours a week of controller attention are paying for capacity they cannot use.

What's Included

Scope of Engagement

Monthly Close Management

A published close calendar, owned checklist, and a consistent close date leadership can plan around.

Balance Sheet Reconciliations

Every material account reconciled and supported every period, so surprises surface early instead of at audit.

Chart of Accounts Design

A structure that maps to how the business actually operates, so reporting answers real questions without manual rework.

Internal Controls

Segregation of duties, approval thresholds, and documentation that hold up to lender, auditor, and buyer scrutiny.

Financial Statement Preparation

GAAP-aligned statements with variance commentary, delivered on schedule and ready for external use.

Team Supervision and Training

Direct oversight of your bookkeeper or accounting staff, raising the quality of the team you already have.

FAQ

Frequently Asked Questions

What does a fractional controller do?

A fractional controller owns the accuracy and rhythm of your accounting function on a part-time basis. That includes running the monthly close, maintaining the chart of accounts, enforcing internal controls, reconciling balance sheet accounts, managing AP and AR processes, and producing reliable financial statements that leadership and lenders can act on.

What is the difference between a fractional controller and a fractional CFO?

A controller looks backward and inward: closing the books accurately, on time, with proper controls. A CFO looks forward and outward: forecasting, capital strategy, board reporting, and decision support. Many businesses need the controller first. Reporting is only as useful as the numbers underneath it, so fixing accuracy usually precedes fixing strategy.

How much do fractional controller services cost?

Fractional controller engagements in the U.S. typically run $2,500 to $7,000 per month depending on transaction volume, entity count, and how much cleanup is required in the first 90 days. That compares to roughly $110,000 to $180,000 fully loaded for a full-time controller hire.

When should a small business hire a fractional controller instead of a bookkeeper?

Hire a fractional controller when the books are technically being kept but nobody owns whether they are right. Common triggers are a close that takes longer than 15 business days, balance sheet accounts nobody reconciles, an auditor or lender asking questions the team cannot answer, multiple entities without a consolidation process, or a CEO who no longer trusts the monthly numbers.

Can a fractional controller work with our existing bookkeeper?

Yes, and that is the most common structure. The bookkeeper continues transactional work, and the fractional controller supervises it: setting the close calendar, reviewing reconciliations, correcting classification issues, and signing off on the statements. It raises the quality of the existing team rather than replacing it.

Do you provide fractional controller services outside of healthcare?

Yes. Sataurius provides fractional controller and CFO services to businesses in professional services, manufacturing, construction, technology, ecommerce, and healthcare. Controller discipline is industry-agnostic; the systems and the chart of accounts change, the standards do not.

Outsourced Controller Services. Numbers You Can Actually Trust.