The state government faced serious problems in mobilizing for war after Virginia seceded from the Union on April 17, 1861. In response to this, the secession convention passed an ordinance on April 27, creating a board of commissioners to audit and settle all account for expenses and claims incurred in the defense of the state. This included assembling, arming, equipping and maintaining troops and the navy, transporting munitions, and paying for damages. This ordinance was repealed on April 30, 1861, when a new, more comprehensive ordinance was passed. Although the three members of the board initially were appointed by the convention, vacancies were filled by the governor. The board continued in operation until the end of the Civil War.
From the guide to the Accounts of the Auditing Board, 1861-1864, (The Library of Virginia)
