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Provisional and Territorial Records Guide

Auditor

The office of auditor of public accounts was created by the legislative assembly in 1851. Prior to this time the treasurer had acted as the ex officio auditor of public accounts. The auditor was established as the general accountant of the territory and worked closely with the treasurer to insure that government was fiscally responsible.

The auditor's duties remained constant through the territorial government's administration. The auditor kept all account books, accounts, vouchers, and records relating to public accounts. These were used to audit all claims against the territory (in 1855, legislation was passed which required the auditor to audit county claims for the care of the insane). The auditor also maintained a record of territorial debts with the US government.

The auditor also reported to the legislature annually. These reports showed the year's revenues, expenditures, amount of public debt, estimated revenues and expenditures for the upcoming year, and any plans for promoting economical fiscal operations.

The Oregon Constitution, implemented in 1859, eliminated the office of auditor and made the secretary of state the auditor of public accounts.

Series Descriptions for the Office of the Auditor

Annual Reports
Auditor's Correspondence
Invoices
Receipts
Warrant Record

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263. Annual Reports (AUDIT00004)

1847-1857
.1 cubic feet
Calendar Microfilm

Series documents formal reports by the auditor to the legislative assembly about audited government transactions. Reports show date, auditor's certification, and a discussion of audited accounts, audited payments, and any irregularities in fiscal operations. Series is not arranged.

 

264. Auditor's Correspondence (AUDITOR001)

1851-1859
.1 cubic feet
Calendar Microfilm

Series documents communications between the territorial auditor and other territorial and local government agencies. Correspondence shows date of communication, correspondent's names, and text of communication. Most of the correspondence discusses tax assessments, tax payments, pay claims, and intra governmental suits. Series is not arranged.

 

265. Invoices (AUDITOR003)

1852-1859
.1 cubic feet
Calendar Microfilm

Series documents the purchase of supplies and services by the territorial auditor's office. Invoices show date, vendor's name, purchase description, amount of invoices, and certification. Series is not arranged.

 

266. Receipts (AUDITOR002)

1848-1859
.1 cubic feet
Calendar Microfilm

Series documents the payment of funds by the territory for services rendered. Receipts show payee's name, date, amount paid, description of transaction, and certification. Series is not arranged.

 

267. Warrant Record (AUDIT00005))

1850-1857
.1 cubic feet
Calendar Microfilm

Series documents warrants audited by the territorial auditor. Record entries show warrant number, date, payee's name, warrant amount, payment description, and auditor's signature. Warrant payments are for salaries of Cayuse War claims commissioners, the territorial librarian, prosecuting attorneys, and the superintendent of common schools. Series is arranged numerically by warrant number.

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