Texas. Office of the State Auditor

The original Auditor in Texas government was created under the Republic of Texas in December of 1835 by the same law that created the Comptroller. Within the Auditor's office were a First Auditor's Office and a Second Auditor's Office. A short-lived Auditorial Board, composed of the First and Second Auditors and the Comptroller, was created in 1839 to audit claims made against the Republic. The Auditor received separate appropriations throughout the Republic and the first few years of statehood, but by the mid 1850s the appropriations disappeared and the auditorial functions were taken over by the Comptroller. In 1866 a second "Auditorial Board," composed of the Treasurer and Comptroller, was created to audit claims. This second board appears to have functioned until approximately 1874. Throughout the 1800s the Texas Auditor was responsible for fiscal matters, particularly claims against the state.

The current Texas State Auditor's Office, with which the records listed below are concerned, has a character and purpose that differs substantially from its earlier incarnation. The modern office was created in 1929 by House Bill 170, 41st Legislature, First Called Session, providing for a State Auditor and Efficiency Expert who was to be the investigator of all custodians of public funds and disbursing officers in Texas. The Auditor was to inspect all books and records of all state departments, officers, and institutions of the state. He/She was also to examine the activities and duplication of effort of each state body and to produce a report discussing the efficiency of subordinate employees, the status and condition of public funds, the duplication of work, and the bookkeeping practices of each of those bodies. The reports were to be completed no later than 30 days before each legislative session. The auditor was to be a certified public accountant with five years of experience who was appointed by the Governor for a two year term with the consent of the Senate. The auditor could have assistants.

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