Maryland. Auditor General

The office of the Auditor General evolved out of two agencies, the 1776 Board of Accounts and the 1777 Board of Auditors, neither of which lasted more than one year. In March 1778, the House of Delegates resolved to appoint an auditor general to audit, state, and settle public accounts (Laws of 1778, res. 1). Records previously maintained by the Board of Auditors were turned over to the auditor general for examination and correction. Moreover, the new official was required to render an account of all persons holding public monies. Although the auditor general could view the treasurer's books as required for accounting purposes, any accounts passed by the auditor first were to be approved by the Governor and Council before being paid out of the treasury.

The auditor then countersigned the drafts and entered them into his books. He recorded all invoices, letters, and accounts received by the Governor and Council pertaining to imported goods to assure a proper accounting of the respective commissaries or store keepers.

The office of Auditor General ranked as an important position during the Revolution, since the purchase of arms, clothing, food, and other supplies produced a sizeable volume of accounts for him to examine and pass. Once those accounts were settled, however, the usefulness of the office diminished steadily and its business became largely perfunctory. The office was abolished in 1828.

From the description of Agency history record, 1778-1828. (Unknown). WorldCat record id: 122469934