United States. General Accounting Office

The Office of the First Comptroller was created in 1789 by the act establishing the Treasury Department. His responsibilities included final approval of all settled accounts, keeping records relating to receipts and disbursements of public funds, and keeping copies of contracts. In 1817 the Comptroller's functions relating to military accounts were turned over to the newly created office of the Second Comptroller, and in 1849 some of his functions relating to customs accounts were turned over to the Office of the Commissioner of Customs, established that year. In 1894 all functions of the Second Comptroller and the Commissioner of Customs were restored to the First Comptroller, who then became known as the Comptroller of the Treasury. He was succeeded in 1921 by the Comptroller General of the United States.

From the description of Records of the First Comptroller. (Unknown). WorldCat record id: 122572578

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