Comptroller

An officer of a state, or of the United States, who has certain duties to perform in the regulation and management of the fiscal matters of the government under which he holds office. In the treasury department of the United States there is an oliicer known as the comptroller of the treasury.

R. S. § 268 et seq.

He Is charged with the duty of r. upon appeal from the settlements made by the auditors. Upon tha request of a disbursing officer, or the head of a he is required to give his decision upon the validity of a payment to be made; to approve, disapprove, or modify all decisions made by the auditors making an original construction, or modifying an existing construction of statutes, and to certify his action to the auditor. The forms of keeping and rendering all public accounts (except those relating to the postal service), the recovery of debts certified by the auditors to be due to the United States, and the preservation, with their vouchers and certificates, of accounts finally adjusted, are under his direction.