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Pennsylvania State Archives

RG-2
Records of the DEPARTMENT OF THE AUDITOR GENERAL



The Office of the Auditor General was created in 1809 to replace and assume many of the duties of the offices of the Comptroller General and the Register General. These offices had been originally created to liquidate claims against the state for services performed during the Revolutionary War, and to assist in the final settlement of public accounts. Similarly, the Office of the Escheator General was abolished in 1821, and its duties relative to the estates of individuals dying intestate without heirs or kindred were added to those of the Auditor General.

The Auditor General was made an elective office in 1850 and became an executive level agency with the adoption of the Constitution of 1874. The Fiscal Code of 1929 transferred the function of collecting taxes from the Auditor General to the newly created Department of Revenue, which allowed for the Auditor General to become for the first time a true auditing agency. In other words, the combined effect of the 1929 Fiscal and Administrative Codes on the Auditor General was to confirm and somewhat enlarge the powers given that office since its inception. Duties involving approval of various state contracts, acting in conjunction with the Governor and the State Treasurer, were conspicuously set forth in the Fiscal Code.

As the chief auditor of the state's fiscal affairs, the Auditor General is responsible for insuring that the Commonwealth receives all moneys to which it is entitled and that public money is spent legally and properly. The Auditor General adjusts claims against the Commonwealth, examines tax settlements made by the Revenue Department, and oversees the examination of practically every financial transaction involving the state.


A More Detailed History of this Department is available.

General Administrative and Financial Records

Records Relating to Military Service

Records Relating to Civil War Border Claims

Records Relating to State and County Offices


Last processing update: 6/09/2011, acc. #5905


PA State Archives Hours, Directions, & Fees Research Topics Finding Aids for Collections Land Records