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 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.
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.