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An officer who conducts the fiscal affairs of a state or Municipal Corporation.

A comptroller, which is often synonymous with auditor, generally has specific duties including the supervision of revenue, the examination and certification of accounts, and the inspection, examination, or control of the accounts of other public officials.

A state comptroller's major function is the final auditing and settling of all claims arising against the state.

The chief financial officer of any private organization, such as a university or a corporation, is also called a comptroller.

Within the federal government, the office of the comptroller of the currency exists as part of the national banking system. The function of this office is to promulgate and execute rules and regulations that govern the national banks. The approval of the comptroller of currency is essential to the organization of new national banks, as well as the transformation of state-chartered banks into national banks and the consolidation and merger of banks.

The comptroller general of the United States is the leading official of the General Accounting Office whose primary duty is to audit various governmental agencies.

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.
References in periodicals archive ?
In 1997, the prime minister designated the Treasury Board as the government's "management board," which spearheaded, among other things, the Modern Comptrollership Initiative.
Stay tuned for information about the third annual Award of Excellence for Comptrollership in the Public Sector to be held in spring 2011.
The modern comptrollership initiative, based on the report of an independent review panel in 1997, has many novel and commendable features, such as envisaging a lengthy implementation period following pilot testing.
The 66th Defense Comptrollership Program Commencement was on July 27,2018.
In three years at the Department of National Defence, as director of managerial accounting and comptrollership, Manion was involved with the introduction of accrual accounting and the implementation of modern comptrollership concepts in Canada's defence force--the largest implementation of accrual accounting in the federal public service of Canada.
For this workshop, I had the privilege of moderating a panel discussion on the "Role of the Comptroller in Decision Support." An audience of over 350 people heard four prominent members of the Air Force and industry financial management team discuss the state of Comptrollership today and in the future.
On the same day, the donning of ranks of the newly promoted Senior Superintendent Rolando T Portera, Chief of the Regional Logistics and Research Development Division; Senior Superintendent Randy Glenn G Silvio, Chief of the Regional Comptrollership Division and Senior Superintendent James T Goforth, Chief of Regional Investigation and Detective Management Division also took place.
At present, there are at least nine MPCs catering to PNP uniformed and non-uniformed personnel in Camp Crame, with six of them currently being investigated by the PNP Directorate for Comptrollership and the PNP Finance Service for alleged conflict of interest.
Joselito Vera-Cruz, executive officer of the PNP directorate for comptrollership, said in a press briefing on Thursday.
To address these challenges we break out the first 100 days of comptrollership into three periods: pre-assumption, assumption, and post-assumption of duties.
"CMA Canada applauds the federal government's efforts to improve comptrollership, and we are pleased to offer this outstanding program as a way of contributing to furthering the government's objectives in this area."