Pennsylvania Auditor General

The office of the auditor general was created by the General Assembly in 1809 to centralize oversight of public accounts. It assumed the responsibilities of two earlier fiscal officers: the comptroller general and the register general.^[2]

The office of comptroller general had been established in 1782 to audit, liquidate, and adjust the commonwealth’s accounts and manage financial claims in the aftermath of the American Revolution, with final approval originally resting with the Supreme Executive Council. In 1789, lawmakers created the office of register general to provide additional oversight, initially requiring the comptroller general to submit accounts for review. By 1790, most responsibilities for settling accounts had shifted to the register general, subject to the comptroller general’s approval and ultimately to the governor after the adoption of the Constitution of 1790.^[3]

Although procedures were modified over the following years, both offices continued in operation until 1809, when the General Assembly abolished the offices of comptroller general and register general and transferred their duties to the newly created auditor general. This reorganization established a single officer as the commonwealth’s chief fiscal overseer.^[2]

The auditor general was appointed by the governor until 1850, when it became a statewide elective office. The terms were for three years, until a constitutional amendment in 1909 increased the terms to four years.^[4]

The auditor general performs financial audits of state agencies, municipal governments, school districts, public sector pensions, entities that receive state funding support (such as certain universities and hospitals), and corporate tax returns. These audits are designed as an accountability mechanism and serve to ensure that public money is spent in an appropriate manner. Additionally, the auditor general undertakes performance audits, which are designed to determine program efficiency and effectiveness, of certain organizations, such as veteran's homes, prisons, and mental health centers.

• Governor of Pennsylvania
• Pennsylvania Attorney General
• Pennsylvania Treasurer
• Pennsylvania General Assembly
• Pennsylvania State Capitol