Alabama. State Auditor (1875- )

Authorities:

Alabama Constitution of 1901, Including Amendments Ratified in 1966. Article V, Section 116. (Charlottesville: The Michie Company, 1967).

Brookings, Robert S. Organization and Administration of the State Government of Alabama. (Washington, D.C.: Institute for Government Research of the Brookings Institution, 1932).

The Code of Alabama. The Constitution of 1819: Article IV, Sec. 23 (p. 73), 1907; The Constitution of 1868: Article V, Sec. 1 & 2 (p. 133), 1907; 1940, Title 55, Article 2, Sec. 81.

General Laws (And Joint Resolutions) of the Legislature of Alabama passed at the Extraordinary Session of 1932. (Birmingham: Birmingham Printing Company, 1933). Number 37, Section 5.

Markley, Anne Ethelyn. Author Headings for the Official Publications of the State of Alabama. (Chicago: American Library Association, 1948).

Martin, Roscoe C. The Growth of State Administration in Alabama. (Tuscaloosa: University of Alabama, 1942).

Owen, Thomas McAdory. History of Alabama and Dictionary of Alabama Biography. (Chicago: The S.J. Clarke Publishing Company, 1921).

Thigpen, Richard A. and Ransone, Coleman B. Jr. Alabama Government Manual. (Atlanta: Darby Printing Company, 1982).

The office of the State Auditor originated under the statute of the Miss. Territory. With the Ala. Constitution of 1819 this officer received the title of Comptroller of Public Accounts. (Article IV, Section 23). This officer was elected, along with a State Treasurer, annually by a joint vote of both houses of the General Assembly. In 1852 he was authorized to employ a clerk under his direct authority. The Constitution of 1861 increased the term of office to two years. Up to 1868, the state's principle finance officer was referred to as either the State Comptroller or the Comptroller of Public Accounts. The Constitution of 1868 changes the title of this officer to Auditor, makes him a member of the Executive Department, and establishes a process where he is chosen by the electors of the state upon the election of the state representatives. The term of office is increased to four years. The Auditor serves for one term, must be at least 25 years of age, a U.S. citizen for at least seven years, must be a resident of the state of Alabama for five years preceding his election, and may be removed from office by impeachment.

With the Constitution of 1875 the office is renamed as State Auditor and his term of office is decreased to two years. The Constitution of 1901 states that the State Auditor is not eligible as his own successor, and the term of office is finally fixed at four years. In 1899 the State Land Commissioner was authorized as land agent of all schools and other state lands. On 1915 June 9 this office was abolished, and the duties were assigned to the Auditor's office to be performed by a land clerk. In 1932 the position of land clerk was transferred to the State Commission of Forestry.

In 1885 a law was passed stating that the Governor was authorized to employ an expert accountant, to examine and report under oath on the condition of state and county offices, whose title became Examiner of Public Accounts.

According to the Act of 1909, the Examiners of Public Accounts were authorized by the Governor to have investigations and examinations made of the books and accounts of all county offices and officials, and this duty re-appeared in a law that was passed in 1931, requiring all the records of all county officers to be examined at least once in every two years. Therefore, as of 1909, it seems that the State Auditor was no longer responsible for the auditing of county records. After the establishment of the Division of Departmental and County Audits within the Department of Finance in 1932, the Auditor became responsible for only post-auditing the accounts and records of the Department of Finance and State Treasurer.

As of 1932 the State Auditor's office is required to reconcile all accounts with the State Comptroller's records. It is the duty of the Comptroller to pre-audit the records, and the duty of the Auditor to post-audit the same records. Thus, the Auditor, in effect, performs the same duties of a State Comptroller in respect to the administration of finances of the state.

The Auditor's connection with Confederate Pensions began with the passage of the law of 1867 Feb. 19. By an act of 1901 Mar. 4, records pertaining to Alabama pensions had to be handled through the Auditor's office, which was also required to keep an alphabetical register, according to counties, of all pensioners. A pension clerk was appointed by the legislature in 1915 to assist in handling this duty.

From 1860 to 1897 it was the Comptroller's (renamed Auditor in 1868) duty to issue certificates authorizing insurance companies chartered by other states to transact business in Ala. This duty was transferred in 1897 to the office of Secretary of State.

In 1920 the duties of the Auditor included: (1) to keep detailed accounts of the financial operations of all the State departments together with all State revenues and taxes, and of school funds, trust funds, special funds, and funds arising from sale of public lands; (2) to keep records of the State bonds issued and redeemed and all interest payments; (3) to adjust all claims against the State; (4) to prescribe the forms to be used by all public financial officers; (5) to have printed immediately after each session of the legislature, all revenue laws passed at such session; and (6) to proceed against all defaults as provided by law.

Ex-Officio duties included: (1) 1875, membership in the board for the assessment of railroad property, which became the State Board of Assessment in 1885; (2) 1903, member of the Capitol Building Commission; (3) 1915, member of the State Board of Purchase, Board of Confederate Pension Commissioners, and continued member of the State Board of Registrars.

As of 1982 the duties of the State Auditor included: (1) to make an annual report to the Governor of all receipts and disbursements, including all claims audited and paid out, by item, as well as all taxes and revenues collected and paid into the treasury and their sources; (2) to make reports more often when required by the Governor or by the Legislature; (3) to post-audit the accounts and records of the Treasurer and of the Department of Finance; (4) to make an annual audit of securities held by the State Treasurer as safe-keeping for various State agencies; (5) to make a continuous monthly audit of the State Treasurer's office, reconciling all accounts with the State Comptroller's records; (6) to audit the payrolls of all State departments; and (7) to maintain the property records of all State property. Management of these records is done by the Division of Property Inventory. Each property item of the state is recorded in a computer data base from which agency inventory lists or item inventory lists can be generated. Property items are added to and deleted from the data base when they are purchased, sold or otherwise disposed of. The following records series descriptions include the paper records used by the Division of Property Inventory to manage the state's property.

As of 1982, Ex-Officio duties include membership in the Alabama Education Authority, State Board of Adjustment, Board to Approve Contracts for Public Printing, Board of Appointment of Registrars of Elections, and the Board of Compromise.

From the description of Agency history record. (Unknown). WorldCat record id: 145407690