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The post of Comptroller was created in the 1838 Constitution and implemented with statehood in 1845. The Comptroller succeeded the Territorial Auditor of Public Accounts and assumed the duties as the state's chief fiscal officer. The Comptroller's Office examined, audited, and settled all accounts, claims, and demands against the state. It supervised banking institutions, sale of securities, and collection of revenue and taxes. The Comptroller wrote warrants for payment against the state treasury and compiled annual reports for the Governor and Legislature on state expenditures and trust funds.
The duties of the Comptroller's Office were transferred to the Dept. of Banking and Finance in 1969 (Ch. 69-106, Laws), with the Comptroller serving as the head of the department. On January 7, 2003, the Office of Comptroller was combined with the Office of Treasurer to form a Chief Financial Officer position heading the newly formed Department of Financial Services. This consolidated the two offices and the departments of Banking and Finance and Insurance.
Summary:
The series contains vouchers, 1846-1892, submitted to the Comptroller's Office for payment of claims. It documents the duty of the State Comptroller to receive all claims against the state in the form of vouchers and to examine, audit, and settle all of these accounts, claims, and demands. The Comptroller issued a warrant to the Treasurer directing payment of the allowed amount. There are vouchers for criminal prosecution, post-mortem examinations, common schools, and other goods and services. The criminal prosecution vouchers include the date and location of the trial, the title of the case, a description of the charges pressed, and an itemized bill of cost.
The foreman of the jury of inquest and the acting coroner of the county certified in the postmortem vouchers that the named physician examined the dead body and gave evidence before the jury. The state paid the examination fee and reimburses the physician for travel mileage. The vouchers give the date and location of the examination and inquest, provide some detail surrounding the death in question, and itemize the costs incurred.
The superintendent of schools for each county prepared the vouchers for the payment of public school teachers. The vouchers consist of a sworn statement that instruction was provided to the children listed and that the terms of the original agreement were fulfilled.
Other types of vouchers were issued to the State Seminary, county census takers, county sheriffs for state elections, routine expenses, such as repairing the Capitol, the publication of proclamations, and the purchase of supplies. County court solicitor vouchers itemized the charge of each solicitor for disposing cases and also listed the cases tried.