Comptroller

“ The Comptroller is directed to appoint suitable persons to make examination of the affairs of every banking association, who shall have power to make a thorough examination into all the affairs of the association, and in doing so to examine any of the officers or agents there of, and to make a full and detailed report of the condition to the Comptroller. ”

“ This work was ably done by Edgar K. Apgar, who made an admirable report, and this report was the means of establishing a more thorough and systematic supervision of these institutions by the Comptroller's department. In his report, transmitted to the Legislature on the 1st of January, 1878, Mr. Olcott said: "Each of these institutions is now separate and distinct from its fellows, and each is governed by a local board of trustees. It is evident, therefore, that there is no general system governing all, but each is a law unto itself. ”

“ Too many men of tried integrity, familiar with their duties, cannot be retained in such an office. But the danger which would naturally be expected from a frequent change in both Comptroller and deputy has thus far been avoided by the retention, through succeeding administrations, of some of the most important clerks. Willis E. Merriman has now been in service in the Comptroller's office for thirty-one years, and, having worked up from the lowest to the highest service in the department, is familiar with all its details, and his services have thus become indispensable. ”

“ The Comptroller General is required to audit the activities of the executive departments and agencies; to make expenditure analyses to determine whether funds have economically been expended; and to give consideration to the departments’ internal audit and control and related administrative practices. ”

“ The Comptroller General shall be afforded full facilities for verifying transactions with the balances or securities held by depositaries, fiscal agents, and custodians. The Comptroller General may make and retain copies of such books, accounts, and other records as the Comptroller General deems appropriate. ”

“ An independent official, the comptroller in bankruptcy, was appointed, whose duty it was to examine the accounts of trustees, call them to account for any misfeasance, neglect or omission, and refer the matter to the court for the exercise of disciplinary powers where necessary. These provisions were well calculated to promote sound administration, but they were, unfortunately, rendered nugatory by provisions relating to what were practically private arrangements on similar lines to those which had rendered previous legislation ineffective. ”

“ In 1862, the Legislature placed an item in the appropriation bill which still remains law. It provides that the Comptroller shall not draw his warrant, except for salaries and regular expenses, until the person entitled to the money shall present a detailed account, verified by affidavit as to services; and if for traveling expenses, a detailed account specifying the distance and places from and to which, and receipted vouchers for all disbursements. ”

“ VI And be it further enacted, That the treasurer shall, on the warrant of the comptroller, pay to the order of a majority of the said commissioners, out of any monies in the treasury, not otherwise appropriated, any sum or sums not exceeding twenty thousand dollars, and for which the said commissioners shall account to the comptroller of this state. ”

“ Several employees have been in the department's service for six or eight years or more, and no department of the State government is better equipped with honest, faithful, public servants than is the Comptroller's office. ”

“ The salary and other conditions of service of the Comptroller and Auditor-General shall be such as may be determined by Parliament by law and, until they are so determined, shall be as specified in the Second Schedule:
⁠Provided that neither the salary of a Comptroller and Auditor-General nor his rights in respect of leave of absence, pension or age of retirement shall be varied to his disadvantage after his appointment. ”

“ It repeated several provisions then in force, added others not material, and repealed 'so much of any former act as was thereby altered or supplied, and no more.' The second section enacted, that when accounts were finally settled, either by the comptroller-general and register-general, or, in case of their disagreement, by the governor, the comptroller and register were each to enter the same in suitable books, and upon such entry jointly to certify the balance, and the fund out of which it was payable, to the governor, who was to draw his warrant upon the treasurer for the amount. ”

“ Section XXI. There shall be a Treasurer of the State, elected at the same time of the election of the Governor, having the same qualifications as the Governor and Comptroller of Public Accounts, who shall hold his office for the same period of time. He shall receive and take charge of all public money paid into the treasury; countersign all warrants drawn by the Comptroller of Public Accounts; pay off the public creditors upon the warrant of the Comptroller of Public Accounts; and perform all such other duties as may be prescribed by law. ”

“ One cause of delay has been the frequent changes of the Comptroller General; as we had always our whole work to begin again, with every new one. Monsieur Lambert’s continuance in office for some months has enabled us, at length, to get through the business; and I have just received from him a letter, and the Arrêt duly authenticated; of which I have the honor to send you a number of printed copies. ”

“ There is nothing in the act to prevent the Comptroller from withdrawing an assessment before it is paid, or when it is partly paid, if it should be concluded that further payment is not necessary, and no form is prescribed in which such action shall be taken by him. A large executive discretion is given to the Comptroller in this respect to adjust the assessments made to the exigencies of each case, so that the shareholders may not be burdened by paying more than is necessary or at a time when the money for any reason cannot be advantageously used. ”

“ The cover or halftitle now bound in at the end of the above-mentioned House journal for the first legislative session bears notations made in the office of the Treasury Department's first comptroller, who exercised this particular responsibility. [118] One is a barely legible record in pencil: "Recd Oct 14/56 in letter of Sec Mason of Augt 26/56"; and another is in ink: "Finding enclosed to Sec Mason March 31/57." These notations refer to correspondence between the comptroller and the secretary of the Territory of Washington about remuneration for printing. ”

“ The comptroller should be made an auditing officer charged with supervision as such over the various departments of the state and independent of the appointing power. The attorney-general should be made the head of a department of justice and the responsible legal adviser of the governor and of every state official. And the heads of all the great departments should be appointed by the governor with the approval and consent of the senate. No governor should be given the unrestrained power to appoint or to remove the heads of all departments. ”

“ He was a ready debater but of impulsive temper, and at one time engaged in a personal rencounter with Colonel Young on the floor of the Senate chamber. His administration was unmarked by any peculiar enlargement of the official power, or by distinguished executive ability. That things run so smoothly that no attention is attracted is oftentimes strong evidence of a successful working machinery. By an act of the Legislature of 1851 the Comptroller was authorized to borrow three millions per year for [Pg 52] three years for the completion of the canal enlargement. ”

“ It is said that even if the plaintiff could furnish the money and bond required, the comptroller might refuse a license upon his arbitrary whim. No guides are given in § 25 for the discretion that he is to exercise, and a provision in § 29e that nothing in the article shall be construed to require the comptroller to make any inquiry as to the solvency of any applicant is thought to exclude solvency as the test, and to leave the matter at sea. ”

“ Of the men who have held the office [Pg 87] of Comptroller nineteen were lawyers; three were gentlemen farmers; three bankers; one a merchant; one a manufacturer; one a capitalist, and two were business men. ”

“ The auditor or comptroller is bookkeeper for the state, audits accounts against it, and draws warrants upon the state treasurer for their payment. [Footnote: No money can be paid out except on appropriation by the legislature.] ”

“ Recapitulating the provisions of the law prescribing how money should be drawn from the treasury and the deduction above stated, what is to prevent the president from going to the comptroller, and, if he will not countersign a warrant which he has found an accommodating secretary to sign, turning him out for another ”

“ The Constitutional Convention of 1821, in deference to strong public demand, had abolished that disgraceful anomaly, and by section 6 of article 4 had provided that "the Secretary of State, Comptroller, Treasurer, Attorney-General, Surveyor-General and Commissioner-General shall be appointed as follows: The Senate and Assembly shall each openly nominate one person for the said offices respectively; after which they shall meet again, and if they shall agree in their nominations the person so nominated shall be appointed to the office for which he shall be nominated. ”

“ The Budget Act of June 10, 1921, c. 18, § 303, 42 Stat. 20, 24 (Comp. St. § 400 4/5 aa) , provides a fixed term for the Comptroller General and the Assistant Comptroller General, and makes these officers removable only by impeachment or, by joint resolution of Congress, after hearing, for one of the causes specified. ”

“ It is for the comptroller to decide when it is necessary to institute proceedings against the stockholders to enforce their personal liability, and whether the whole or a part, and if only a part, how much, shall be collected. ”

“ Whenever a receiver is appointed the comptroller is required to give notice of the fact, requesting all persons having claims against the association to present the same and to make legal proof thereof. ”