COMPTROLLER. An officer of a state, or of the United States, who has certain du ties to perform in the regulation and manage ment of the fiscal matters of the government under which he holds office.
In the treasury department of the United States 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 war rants drawn by the secretary of the treasury, other than those drawn on the requisitions of the secre taries of the war and navy departments, which shall be warranted by law ; to report to the secre tary the official forms to be issued in the different offices for collecting the public revenues, and the mauler and form of stating the accounts of the several persons employed therein ; 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. To superintend the recovery of all debts due to the United States, to direct suits end legal proceed ings, and to take such measures as may he author ized by the laws to enforce prompt payment of all such debts, 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 balances 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.
Besides these, this officer is required to perform miser duties, which the plan of this work forbids to be enumerated here. His salary is three thou sand five hundred dollars per annum. Act of Feb. 20, 1804, s. 1.
The duties of the second comptroller are to ex amine all accounts settled by the second, third, and nurth auditors, and certify the balances arising thereon to the secretary of the department in which the expenditure had been incurred; to coun tersign all 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 far 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 thou saad dollars per annum. Act of Marsh 3, 1817, se. 9, 15.