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Pennsylvania State Archives

RG-4
Records of the OFFICE OF THE COMPTROLLER GENERAL



The Office of the Comptroller General was created in 1782 to audit, liquidate and adjust Commonwealth accounts. After settlement, all public accounts were submitted to the Supreme Executive Council for approval. If satisfied, the Council drew warrants upon the State Treasurer for their payment. In 1785 appeals were allowed to the Supreme Court from the settlement of accounts by the Comptroller General after the settlement had been transmitted to the Supreme Executive Council.

In 1789 the Comptroller General was required to submit for inspection and examination all accounts to be adjusted to the newly created Register General's Office and to take his advice and assistance in settling these accounts. The following year the duties of the two offices were reversed in that all accounts, except those specifically assigned for examination by the State Treasurer, were to be examined and adjusted by the Register General and then submitted to the Comptroller General for his advice and approval. Under specific legislation passed in 1791 all responsibilities not inconsistent with the Constitution of 1790 for the final settlement of accounts, previously assigned to the Supreme Executive Council, were transferred to the Governor. Changes were also made in 1791 in the procedures for adjusting accounts so that the Comptroller General and Register General had to submit accounts to the Governor for final approval where they differed in opinion. Where they agreed, only the balance due on each account had to be certified to the Governor. Though further modifications in the methods of adjusting and settling accounts were made, it was not until 1809 that the Office of the Comptroller General was abolished and its duties transferred to the Auditor General and State Treasurer.

Port of Philadelphia Records


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