Before the creation of the Internal Improvement Fund and the Board of Public Works in 1816, public works were funded with appropriations from the General Assembly. Expenditures were accounted for through reports to the auditor of public accounts until 1823, when the office of the second auditor was established to supervise disbursements from the Internal Improvement Fund. Even after 1823 some reports continued to be made to the auditor of public accounts.
From the description of Certificates of work, 1787-1822. (Unknown). WorldCat record id: 122552786