Definition of COMPTROLLERS


COMPTROLLERS

There are officers who bear this name, in the treasury
depart ment of the United States.

2. There are two comptrollers. It is the duty of the first to examine all
accounts settled by the first and fifth auditors, and certify the balances
arising thereon to the register; to countersign all warrants drawn by the
secretary.of the treasury, other than those drawn on the requisitions of
the sec retaries of the war and navy departments, which shall be warranted
by law; to report to the secretary the official forms to be issued in the
different offices for collecting the public revenues, and the manner and
form of stating the accounts of the several persons employed therein; and
to superintend the preservation of the public accounts, subject to his revision;
and to provide for the payment of all moneys which may be collected. Act
of March 3, 1817, sect. 8; Act of Sept. 2, 1789, s. 2 Act of March 7, 1822
.

3. To superintend the recovery of all debts due to the United States; to
direct suits and legal proceedings, and to take such measures as may be
authorized by the laws, to enforce prompt payment of all such debt; Act
of March 3, 1817, sect. 10; Act of Sept. 2, 1789, s. 2; to lay before congress
annually, during the first week of their session, a list of such officers
as shall have failed in that year to make the settlement required by law;
and a statement of the accounts in the treasury, war, and navy departments,
which may have remained more than three years unsettled, or on which balauces
appear to have been due more than three years prior to the thirteenth day
of September, then last past; together with a statement of the causes which
have prevented a settlement of the accounts, or the recovery of the balances
due to the United States. Act of March 3, 1809, sect. 2.

4. Besides these, this officer is required to perform minor duties, which
the plan of this work forbids to be enumerated here.

5. His salary is three thousand five hundred dollars per annum. Act of Feb.
20, 1804, s. 1.

6. The duties of the second comptroller are to examine all accounts settled
by the second, third and fourth auditors, and certify the balances arising
-thereon to the secretary of the department in which the expenditure has
been incurred; to counter-sign all the warrants drawn by the secretary of
the treasury upon the requisition of the secretaries of the war and navy
departments, which shall be warranted by law; to report to the said secretaries
the official forms to be issued in the different offices for disbursing
public money in those departments, and the manner and form of keeping and
stating the accounts of the persons employed therein, and to superintend
the preservation of public accounts subject to his revision. His salary
is three thousand dollars per annum. Act of March 3, 1817, s. 9 and 15;
Act of May 7, 1822.

7. A similar officer exists in several of the states, whose official title
is comptroller of the public accounts, auditor general, or other title descriptive
of the duties of the office.

Source: Bouviers Law Dictionary 1856 Edition

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