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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 (Resolution 1, Acts of
1778). 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 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
Maryland State Papers. MSA S997.
Intendant of the Revenue. MSA SH15.
Council of Safety. MSA SH24.
Commissioner of Army Accounts. MSA SH23.