A comptroller (pronounced either the same as ''controller'' or as ) is a

management Management (or managing) is the administration of an organization, whether it is a business, a nonprofit organization, or a government body. It is the art and science of managing resources of the business. Management includes the activities o ...

-level position responsible for supervising the quality of

accounting Accounting, also known as accountancy, is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. Accounting, which has been called the "languag ...

and

financial reporting Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to un ...

of an organization. A financial comptroller is a senior-level executive who acts as the head of accounting, and oversees the preparation of financial reports, such as balance sheets and income statements. In most Commonwealth countries, the comptroller general, auditor general, or comptroller and auditor general is the

external auditor An external auditor performs an audit, in accordance with specific laws or rules, of the financial statements of a company, government entity, other legal entity, or organization, and is independent of the entity being audited. Users of these enti ...

of the budget execution of the government and of

government-owned companies A state-owned enterprise (SOE) is a government entity which is established or nationalised by the ''national government'' or ''provincial government'' by an executive order or an act of legislation in order to earn profit for the government ...

. Typically, the independent institution headed by the comptroller general is a member of the

International Organization of Supreme Audit Institutions The International Organization of Supreme Audit Institutions (INTOSAI) is an intergovernmental organization whose members are supreme audit institutions. Nearly every supreme audit institution in the world is a member of INTOSAI. Depending on t ...

. In American government, the comptroller is effectively the

chief financial officer The chief financial officer (CFO) is an officer of a company or organization that is assigned the primary responsibility for managing the company's finances, including financial planning, management of financial risks, record-keeping, and financ ...

of a public body. In

business management Business administration, also known as business management, is the administration of a commercial enterprise. It includes all aspects of overseeing and supervising the business operations of an organization. From the point of view of managemen ...

, the comptroller is closer to a

chief audit executive The chief audit executive (CAE), director of audit, director of internal audit, auditor general, or controller general is a high-level independent corporate executive with overall responsibility for internal audit. Publicly traded corporations ...

, holding a senior role in

internal audit Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to ...

functions. Generally, the title encompasses a variety of responsibilities, from overseeing

and monitoring

internal control Internal control, as defined by accounting and auditing, is a process for assuring of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies. A broad ...

s to countersigning on expenses and commitments.

Etymology

The word is a variant of "controller". The "cont-" or "count-" part in that word was associated with "compt-", a variant of the verb "count". The term, though criticized by

lexicographer Lexicography is the study of lexicons, and is divided into two separate academic disciplines. It is the art of compiling dictionaries. * Practical lexicography is the art or craft of compiling, writing and editing dictionaries. * Theoreti ...

s such as

Henry Watson Fowler Henry Watson Fowler (10 March 1858 – 26 December 1933) was an English schoolmaster, lexicographer and commentator on the usage of the English language. He is notable for both ''A Dictionary of Modern English Usage'' and his work on the ''Con ...

, is probably retained in part because in official titles it was deemed useful to have the title dissociated from the word and concept "control". A variant explanation is that ''comptroller'' evolved in the 15th century through a blend of the French ''compte'' ("an account") and the

Middle English Middle English (abbreviated to ME) is a form of the English language that was spoken after the Norman conquest of 1066, until the late 15th century. The English language underwent distinct variations and developments following the Old English p ...

(someone who checks a copy of a scroll, from the French ''contreroule'' "counter-roll, scroll copy"), thus creating a title for a who specializes in checking financial ledgers.Etymology of comptroller at Merriam-Webster online
m-w.com. Accessed 2007-07-01. This

etymology Etymology ()The New Oxford Dictionary of English (1998) – p. 633 "Etymology /ˌɛtɪˈmɒlədʒi/ the study of the class in words and the way their meanings have changed throughout time". is the study of the history of the Phonological chan ...

explains why the name is often pronounced identically to "controller" despite the distinct spelling. However, ''comptroller'' is sometimes pronounced phonetically by those unaware of the word's origins or who wish specifically to avoid confusion with "controller".

Business role

A comptroller is a person in the business who oversees accounting and the implementation and monitoring of internal controls, independently from the

in some countries. In the United States, the United Kingdom, Australia, Israel and Canada, a comptroller or financial comptroller is a senior position, reporting to the CFO in companies that have one. In business, the title is typically spelled ''controller'', with government organizations only using the spelling ''comptroller''.

Government role

India

In India, ''Comptroller'' is an appointment. * The

Comptroller and Auditor General of India The Comptroller and Auditor General of India is the supreme audit institution of India, established under Article 148 of the Constitution of India. They are empowered to audit all receipts and expenditure of the Government of India and the ...

is the authority which

audit An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon.” Auditing ...

s all

receipts A receipt (also known as a packing list, packing slip, packaging slip, (delivery) docket, shipping list, delivery list, bill of the parcel, manifest, or customer receipt) is a document acknowledging that a person has received money or propert ...

and

expenditure An expense is an item requiring an outflow of money, or any form of fortune in general, to another person or group as payment for an item, service, or other category of costs. For a tenant, rent is an expense. For students or parents, tuition is a ...

of the

Government of India The Government of India (ISO: ; often abbreviated as GoI), known as the Union Government or Central Government but often simply as the Centre, is the national government of the Republic of India, a federal democracy located in South Asia, ...

and the

state governments A state government is the government that controls a subdivision of a country in a federal form of government, which shares political power with the federal or national government. A state government may have some level of political autonomy, ...

, including those of bodies and authorities substantially financed by the government. * The ''Comptroller of the President's Household'' is responsible for the President of India's Household at the

Rashtrapati Bhavan The Rashtrapati Bhavan (, rāsh-truh-puh-ti bha-vun; ; originally Viceroy's House and later Government House) is the official residence of the President of India at the western end of Rajpath, Raisina Hill, New Delhi, India. Rashtrapati Bh ...

. The post is held by a Naval officer of the rank of

Captain Captain is a title, an appellative for the commanding officer of a military unit; the supreme leader of a navy ship, merchant ship, aeroplane, spacecraft, or other vessel; or the commander of a port, fire or police department, election precinct, e ...

. * There are officers called ''Comptroller of the Governor's household'' in each state who are responsible for the

Governor A governor is an administrative leader and head of a polity or political region, ranking under the head of state and in some cases, such as governors-general, as the head of state's official representative. Depending on the type of political ...

's households at the

Raj Bhavan Raj Bhavan () is the common name of the official residences of the governors of the states of India and may refer to: List of Raj Bhavan See also * Raj Niwas *Rashtrapati Bhavan The Rashtrapati Bhavan (, rāsh-truh-puh-ti bha-vun; ; o ...

s of each

States and union territories of India India is a federal union comprising 28 states and 8 union territories, with a total of 36 entities. The states and union territories are further subdivided into districts and smaller administrative divisions. History Pre-indepen ...

Mexico

In Mexico, the comptroller, translated as 'contralor', was established in the public administration during the presidency of

Miguel de la Madrid Miguel de la Madrid Hurtado (; 12 December 1934 – 1 April 2012) was a Mexican politician affiliated with the Institutional Revolutionary Party (PRI) who served as the 59th president of Mexico from 1982 to 1988. Inheriting a severe economic an ...

, when he created the in 1982. This ministry was renamed as the

Secretariat of the Civil Service The Mexican Secretariat of the Civil Service (Spanish: ''Secretaría de la Función Pública'', ''SFP'') is the entity of the cabinet of Mexico in charge of coordinating, assessing and monitoring the public exercise of the federal government. It ...

by president

Vicente Fox Vicente Fox Quesada (; born 2 July 1942) is a Mexican businessman and politician who served as the 62nd president of Mexico from 1 December 2000 to 30 November 2006. After campaigning as a Right-wing populism, right-wing populist, Fox was elec ...

in 2003. Nevertheless, several states still name as General Comptroller Office their audit and oversight institutions. Namely,

Mexico City Mexico City ( es, link=no, Ciudad de México, ; abbr.: CDMX; Nahuatl: ''Altepetl Mexico'') is the capital and largest city of Mexico, and the most populous city in North America. One of the world's alpha cities, it is located in the Valley o ...

has the Secretariat of the General Comptroller of Mexico City and Jalisco has the Comptroller General Office of the State of Jalisco.

United Kingdom

The title of ''comptroller'' is used in the Royal Household for various offices, including: * the Comptroller of the Household (nowadays a

sinecure A sinecure ( or ; from the Latin , 'without', and , 'care') is an office, carrying a salary or otherwise generating income, that requires or involves little or no responsibility, labour, or active service. The term originated in the medieval chu ...

, invariably held by a government whip in the House of Commons). The office was established as part of the

Wardrobe A wardrobe or armoire or almirah is a standing closet used for storing clothes. The earliest wardrobe was a chest, and it was not until some degree of luxury was attained in regal palaces and the castles of powerful nobles that separate accomm ...

(a powerful department of household and state) in the 13th century, in order to maintain a check on the accounts of the

Treasurer of the Household The Treasurer of the Household is a member of the Royal Household of the Sovereign of the United Kingdom. The position is usually held by one of the government deputy Chief Whips in the House of Commons. The current holder of the office is Ma ...

. Today, the Comptroller's duties outside of government are minimal and mainly ceremonial. * the Comptroller of the

Lord Chamberlain's Office The Lord Chamberlain's Office is a department within the British Royal Household. It is concerned with matters such as protocol, state visits, investitures, garden parties, royal weddings and funerals. For example, in April 2005 it organised th ...

, who is a full-time member of the Royal Household; his duties are concerned with the arrangement of ceremonial affairs rather than financial affairs. The

Comptroller of the Navy The post of Controller of the Navy (abbreviated as CofN) was originally created in 1859 when the Surveyor of the Navy's title changed to Controller of the Navy. In 1869 the controller's office was abolished and its duties were assumed by that of ...

is a post in the

Royal Navy The Royal Navy (RN) is the United Kingdom's naval warfare force. Although warships were used by English and Scottish kings from the early medieval period, the first major maritime engagements were fought in the Hundred Years' War against F ...

responsible for procurement and matériel. The Comptroller and City Solicitor is one of the High Officers of the

City of London Corporation The City of London Corporation, officially and legally the Mayor and Commonalty and Citizens of the City of London, is the municipal governing body of the City of London, the historic centre of London and the location of much of the United King ...

, responsible for provision of all legal services. The post of comptroller dates from 1311, and that of City Solicitor from 1544; the two were amalgamated in 1945. The Comptroller General of Patents, Designs and Trade Marks is the head of the

UK Intellectual Property Office The Intellectual Property Office of the United Kingdom (often referred to as the UK IPO) is, since 2 April 2007, the operating name of The Patent Office. It is the official government body responsible for intellectual property rights in the UK ...

or Patent Office. The

Comptroller and Auditor General An auditor general, also known in some countries as a comptroller general or comptroller and auditor general, is a senior civil servant charged with improving government accountability by auditing and reporting on the government's operations. Fre ...

is head of the National Audit Office, and is the successor of the former

Comptroller General of the Exchequer The Comptroller General of the Exchequer was a position in the Exchequer of HM Treasury between 1834 and 1866. The Comptroller General had responsibility for authorising the issue of public monies from the Treasury to government departments. The po ...

and the former

Commissioners of Audit The Commissioners of Audit had responsibility from 1785 to 1866 for the auditing of public accounts in the United Kingdom. History In 1785 a ''Commission for Auditing the Public Accounts'' was established by statute, replacing the Auditors of the ...

United States

The title of comptroller is held by various government officials. *The

Comptroller General A comptroller (pronounced either the same as ''controller'' or as ) is a management-level position responsible for supervising the quality of accounting and financial reporting of an organization. A financial comptroller is a senior-level execut ...

is the director of the

Government Accountability Office The U.S. Government Accountability Office (GAO) is a legislative branch government agency that provides auditing, evaluative, and investigative services for the United States Congress. It is the supreme audit institution of the federal govern ...

(GAO), an agency founded in 1921 (as ''General Accounting Office'') to ensure the accountability of the federal government. *Banks are supervised by the

Office of the Comptroller of the Currency The Office of the Comptroller of the Currency (OCC) is an independent bureau within the United States Department of the Treasury that was established by the National Currency Act of 1863 and serves to charter, regulate, and supervise all natio ...

, an officer within the federal Department of The Treasury. *Several states and local governments (cities, counties, etc.) have comptrollers, variously elected or appointed, with widely varying powers over budgetary and management matters. (See Connecticut Comptroller,

Florida Comptroller The Florida Comptroller was the state comptroller of Florida from 1845 to 2003 (when the position was merged with the position of Florida State Treasurer/Insurance Commissioner/Fire Marshal to create the post of Chief Financial Officer of Florida fo ...

Illinois Comptroller The Comptroller of Illinois is a constitutional officer in the executive branch of government of the U.S. state of Illinois. Ten individuals have held the office of Comptroller since the enactment of the Illinois Constitution of 1970, replacing ...

, Comptroller of Maryland, State Comptroller of New Jersey,

New York State Comptroller The New York State Comptroller is an elected constitutional officer of the U.S. state of New York and head of the New York state government's Department of Audit and Control. The New York State Comptroller is the highest-paid state auditor or ...

Texas Comptroller of Public Accounts The Texas Comptroller of Public Accounts is an executive branch position created by the Texas Constitution. The comptroller is popularly elected every four years, and is primarily tasked with collecting all state tax revenue and estimating the a ...

;

New York City Comptroller The Office of Comptroller of New York City, a position established in 1801, is the chief financial officer and chief auditor of the city agencies and their performance and spending. The comptroller also reviews all city contracts, handles the s ...

Spain

In Spain, the word comptroller is translated as "''Interventor''". * The

is the head of the Office of the Comptroller General of the State Administration (IGAE), an agency founded in 1874 to ensure the accountability of the Spanish administration. * All the government departments and agencies have a unit of the IGAE, with a comptroller as its head. * The

Armed Forces A military, also known collectively as armed forces, is a heavily armed, highly organized force primarily intended for warfare. It is typically authorized and maintained by a sovereign state, with its members identifiable by their distinct ...

and the

Social Security Welfare, or commonly social welfare, is a type of government support intended to ensure that members of a society can meet basic human needs such as food and shelter. Social security may either be synonymous with welfare, or refer specificall ...

are supervised by the Comptroller General of the Defence and the Comptroller General of the Social Security, respectively. * Since 2007, the Royal Household has an auditor known as the ''Comptroller of the Royal Household of His Majesty the King''. * All the

regions In geography, regions, otherwise referred to as zones, lands or territories, are areas that are broadly divided by physical characteristics (physical geography), human impact characteristics (human geography), and the interaction of humanity and t ...

and local administrations possesses comptrollers.

References

External links

*{{cite EB1911, wstitle=Comptroller , volume=6 , short=x * Management occupations