Table 4.32

State Comptrollers: Duties, Responsibilities and Functions


FIPS State or other
jurisdiction
Disbursements Payroll Tax reporting Pre-audit Post-audit Operating the
finacial
management
system
Financial
reporting
Debt
management
Investment
management
Cash
management/
banking
Internal control
oversight
Transparency Quality
assurance
(data
and/or
services)
Data
warehouse
Other
01Alabama

CMIA
02Alaska

(a)
04Arizona

CMIA
05Arkansas

06California

✓(aq)(b)
08Colorado

(c)
09Connecticut

(d)
10Delaware

(e)
12Florida

(f)
13Georgia

(g)
15Hawaii

(h)
16Idaho

(i)
17Illinois

18Indiana

(j)
19Iowa

(k)
20Kansas

(l)
21Kentucky

(m)
22Louisiana

(n)
23Maine

(o)
24Maryland

(p)
25Massachusetts

(q)
26Michigan

(ag)
27Minnesota

(r)
28Mississippi

29Missouri

(s)
30Montana

(t)
31Nebraska

(u)
32Nevada

(v)
33New Hampshire

(w)
34New Jersey

(x)
35New Mexico

(y)
36New York

37North Carolina

38North Dakota

(z)
39Ohio

(aa)
40Oklahoma

(ab)
41Oregon

(ac)
42Pennsylvania

✓(ad)(ae)
44Rhode Island

45South Carolina

(af)
46South Dakota

47Tennessee

(ah)
48Texas

(ai)
49Utah

CMIA(aj)
50Vermont

(ak)
51Virginia

(ar)
53Washington

(al)
54West Virginia

(am)
55Wisconsin

(an)
56Wyoming

✓(ao)(ap)

Source:

State Comptrollers: Technical Activities and Functions, 2020 edition, National Association of State Auditors, Comptrollers and Treasurers.

Key:

✓ — Formal provision.
✕ — No formal provision.
CMIA — Cash Management Improvement Act of 1990.

Footnotes:

(a)

Enterprise travel office and OneCard program. Performs accounting for the Department of Revenue debt manager, but does not actually manage the debt program.

(b)

Unclaimed property; local government apportionments & reimbursements; local government policy and support; local education agency, trial court, internal, and other state funding audits.

(c)

Financial system operations; central collection services, purchasing and contracts.

(d)

Also responsible for providing health insurance and other benefits to state employees and retirees; administers State Employee Retirement System and other retirement systems, and pays retiree pensions.

(e)

Payroll compliance (not processing).

(f)

State treasury – deposit security and funds management, risk management, and unclaimed property.

(g)

Payroll shared services, state travel office and a/p shared services.

(h)

Archives, records management, risk management, land survey, public works, office leasing, central services–repairs, custodial, district offices–school repairs and maintenance, motor pool and parking.

(i)

Archives, records management, risk management, land survey, public works, office leasing, central services–repairs, custodial, district offices–school repairs and maintenance, motor pool and parking.

(j)

Local tax disbursements, assist counties with property tax calculations and settlement disbursements, and administrator of Indiana’s Deferred Compensation Plan.

(k)

Income offsets, CMIA and SWCAP, 1099 MISC and 1095 reporting.

(l)

Accounting policy, debt collection, federal reporting networking, SEFA, cash management improvement act administration, Section 218 agreement/SSA administrator for the state, municipal services, bond disclosure 15c-2-12, independent audit contract oversight and monitoring.

(m)

State risk pools (fire and auto).

(n)

Planning and budget, and facility planning and control (capital outlay).

(o)

Risk management/self-insurance.

(p)

Tax collection, tax compliance, field enforcement and revenue estimates.

(q)

Risk management.

(r)

Budget, human resources, and management consulting.

(s)

State Social Security administrator; general revenue cash flow monitoring/projections.

(t)

Statewide procurement and contract services, local government audit and financial report review, and Social Security administration.

(u)

Tax reporting limited to payroll and 1099; financial reporting includes SWCAP and single audit; P-card and federal letter of credit delayed draw administration.

(v)

Tax reporting – 1099s, CMIA, approval of quarterly 941s.

(w)

Financial reporting includes SWCAP and single audit; financial management system is operated in conjunction with separate Division of Financial Data Management.

(x)

Grant accounting and cash accounting.

(y)

Systems functions are shared with the Department of Information Technology.

(z)

Purchasing card program administration.

(aa)

Budget, debt, state accounting,shared services, internal audit, grants office and 1099 reporting.

(ab)

State travel office.

(ac)

Purchase card program administration and statewide accounts receivable management.

(ad)

The comptroller maintains reporting hierarchies for the CAFR in the data warehouse.

(ae)

Employee travel planning and reimbursement, policy/planning, payable service center, contract review and internal audits.

(af)

P-card administration (with state procurement) and state employee unemployment insurance program.

(ag)

SWCAP, Single Audit Coordination.

(ah)

Policy development, technical accounting training, CMIA and certain banking relationships.

(ai)

The comptroller’s office serves virtually every citizen in the state. As Texas’ chief tax collector, accountant, revenue estimator, treasurer and purchasing managed, the agency is responsible for writing the check and keeping the books for the multi-billon dollar business of state government.

(aj)

Loan servicing, debt collection, debt service, statewide accounting policies, CMIA, P-card administration, 1099 reporting. Shares system responsibilities with the Department of Technology Services.

(ak)

Developing statewide budget, statewide accounting policies, SWCAP, SMIA, CAFR, single audit, train users in uses of statewide accounting system and 1099 reporting.

(al)

Developing statewide budget, setting statewide admin. policies and procedures, HR policies/Labor Relations Office, and forecasting statewide population.

(am)

Statewide accounting policies, SWCAP, Single Audit, and 1099 reporting.

(an)

State treasury, SEFA report, Local Government Investment Pool, CAFR, Central Federal Draw, CMIA, 1099-Misc reporting, E-Payments.

(ao)

The data warehouse is for the state’s uniform accounting system, which includes payroll data as well as financial data.

(ap)

SEFA, TIN matching, 1099 reporting.

(aq)

The Controller’s Office oversees the “Data Warehouse” for both payroll information and financial information in the state’s legacy accounting system, until such time the state goes live onto the Financial Information System for California (FI$Cal) system.

(ar)

Statewide Accounting Policies, CMIA, CAFR, Single Audit, SEFA, SPCC.