# Comptroller

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Accounting supervisor or auditor

"Comptroller general" redirects here. For other uses, see [Comptroller general (disambiguation)](/source/Comptroller_general_(disambiguation)).

Not to be confused with [Controller](/source/Controller_(disambiguation)).

A **comptroller** (pronounced either the same as *controller* or as [/kəmpˈtroʊlər/](https://en.wikipedia.org/wiki/Help:IPA/English)) is a [management](/source/Management)-level position responsible for supervising the quality of [accounting](/source/Accountancy) and [financial reporting](/source/Financial_reporting) 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](/source/Commonwealth_of_Nations) countries, the [comptroller general, auditor general, or comptroller and auditor general](/source/Auditor_general) is the [external auditor](/source/External_auditor) of the budget execution of the government and of [government-owned companies](/source/Government-owned_corporation). Typically, the independent institution headed by the comptroller general is a member of the [International Organization of Supreme Audit Institutions](/source/International_Organization_of_Supreme_Audit_Institutions). In American government, the comptroller is effectively the [chief financial officer](/source/Chief_financial_officer) of a public body.

In [business management](/source/Business_management), the comptroller is closer to a [chief audit executive](/source/Chief_audit_executive), holding a senior role in [internal audit](/source/Internal_audit) functions. Generally, the title encompasses a variety of responsibilities, from overseeing [accounting](/source/Accounting) and monitoring [internal controls](/source/Internal_control) 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 [lexicographers](/source/Lexicographer) such as [Henry Watson Fowler](/source/Henry_Watson_Fowler),[1] is probably retained in part because in official titles it was deemed useful to have the title dissociated from the word and concept "control".[2]

A variant explanation is that *comptroller* evolved in the 15th century through a blend of the French *compte* ("an account") and the [Middle English](/source/Middle_English) *countreroller* (someone who checks a copy of a scroll, from the French *contreroule* "counter-roll, scroll copy"), thus creating a title for a *compteroller* who specializes in checking [financial ledgers](/source/General_ledger).[3][1] This [etymology](/source/Etymology) 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".[4]

## Business role

In business, the comptroller is the person who, independently from the [chief financial officer](/source/Chief_financial_officer) in some countries, oversees accounting, and the implementation and monitoring of internal controls. In countries such as the United States, the United Kingdom, Australia, New Zealand, Israel, and Canada, a comptroller or financial comptroller reports to the CFO in companies that have one.

Businesses typically use the spelling *controller*,[5] while government organizations use *comptroller*.[6]

## Government role

### India

In India, *Comptroller* is an appointment.

- The [Comptroller and Auditor General of India](/source/Comptroller_and_Auditor_General_of_India) is the authority which [audits](/source/Audit) all [receipts](/source/Receipts) and [expenditure](/source/Cost) of the [Government of India](/source/Government_of_India) and the [state governments](/source/States_and_territories_of_India), 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](/source/President_of_India) Household at the [Rashtrapati Bhavan](/source/Rashtrapati_Bhavan%2C_New_Delhi). The post is held by a Naval officer of the rank of [Captain](/source/Captain_(naval)).

- There are officers called *Comptroller of the Governor's household* in each state who are responsible for the [Governor](/source/Governor_(India))'s households at the [Raj Bhavans](/source/Raj_Bhavan) of each of the states and union territories of India.

### Mexico

In Mexico, the comptroller, translated as 'contralor', was established in the public administration during the presidency of [Miguel de la Madrid](/source/Miguel_de_la_Madrid), when he created the [Secretariat of the General Comptroller of the Federation](https://en.wikipedia.org/w/index.php?title=Secretariat_of_the_General_Comptroller_of_the_Federation&action=edit&redlink=1) [[es](https://es.wikipedia.org/wiki/Secretar%C3%ADa_de_la_Contralor%C3%ADa_General_de_la_Federaci%C3%B3n)] in 1982. This ministry was renamed as the [Secretariat of the Civil Service](/source/Secretariat_of_the_Civil_Service) by president [Vicente Fox](/source/Vicente_Fox) in 2003. Nevertheless, several states still name as General Comptroller Office their audit and oversight institutions. Namely, [Mexico City](/source/Mexico_City) has the Secretariat of the General Comptroller of Mexico City and [Jalisco](/source/Jalisco) has the Comptroller General Office of the State of Jalisco.

### United Kingdom

The title of *comptroller* is used in the [Royal Household](/source/Royal_Households_of_the_United_Kingdom) for various offices, including:

- the [Comptroller of the Household](/source/Comptroller_of_the_Household) (nowadays a [sinecure](/source/Sinecure), invariably held by a government [whip](/source/Whip_(politics)) in the House of Commons). The office was established as part of the [Wardrobe](/source/Wardrobe_(government)) (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](/source/Treasurer_of_the_Household). Today, the Comptroller's duties outside of government are minimal and mainly ceremonial.

- the Comptroller of the [Lord Chamberlain's Office](/source/Lord_Chamberlain's_Office), 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](/source/Comptroller_of_the_Navy) is a post in the [Royal Navy](/source/Royal_Navy) responsible for procurement and [matériel](/source/Materiel).

The Comptroller and City Solicitor is one of the High Officers of the [City of London Corporation](/source/City_of_London_Corporation), 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](/source/UK_Intellectual_Property_Office) or [Patent Office](/source/Patent_Office).

The [Comptroller and Auditor General](/source/Comptroller_and_Auditor_General_(United_Kingdom)) is head of the [National Audit Office](/source/National_Audit_Office_(United_Kingdom)), and is the successor of the former [Comptroller General of the Exchequer](/source/Comptroller_General_of_the_Exchequer) and the former [Commissioners of Audit](/source/Commissioners_of_Audit).

### United States

The title of comptroller is held by various government officials.

- The [Comptroller General](/source/Comptroller_General_of_the_United_States) is the director of the [Government Accountability Office](/source/Government_Accountability_Office) (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](/source/Office_of_the_Comptroller_of_the_Currency), an officer within the federal Department of The Treasury.[7]

- 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](/source/Connecticut_Comptroller), [Florida Comptroller](/source/Florida_Comptroller), [Illinois Comptroller](/source/Illinois_Comptroller), [Comptroller of Maryland](/source/Comptroller_of_Maryland), [State Comptroller of New Jersey](/source/State_Comptroller_of_New_Jersey), [New York State Comptroller](/source/New_York_State_Comptroller), [Texas Comptroller of Public Accounts](/source/Texas_Comptroller_of_Public_Accounts); [New York City Comptroller](/source/New_York_City_Comptroller).) In many US states, the equivalent office is titled [state auditor](/source/State_auditor).

### Spain

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

- The [Comptroller General](/source/Comptroller_General_of_the_State) 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](/source/Spanish_Armed_Forces) and the [Social Security](/source/Social_security_in_Spain) are supervised by the [Comptroller General of the Defence](/source/Office_of_the_Comptroller_General_of_the_Defence) and the [Comptroller General of the Social Security](/source/Office_of_the_Comptroller_General_of_the_Social_Security), respectively.

- Since 2007, the [Royal Household](/source/Royal_Household_of_Spain) has an auditor known as the *Comptroller of the Royal Household of His Majesty the King*.

- All the [regions](/source/Spanish_regions) and local administrations possesses comptrollers.

## See also

Look up ***[comptroller](https://en.wiktionary.org/wiki/comptroller)*** in Wiktionary, the free dictionary.

- [Comptroller of the Household](/source/Comptroller_of_the_Household)

- [State Comptroller (disambiguation)](/source/State_Comptroller_(disambiguation))

## References

1. ^ [***a***](#cite_ref-mw_1-0) [***b***](#cite_ref-mw_1-1) [Etymology of comptroller at Merriam-Webster online](http://www.m-w.com/dictionary/comptroller), m-w.com. Accessed 2007-07-01.

1. **[^](#cite_ref-2)** [""comptroller, n.""](https://www.oed.com/view/Entry/37930?redirectedFrom=comptroller). *OED Online*. Oxford University Press. Retrieved October 17, 2019.

1. **[^](#cite_ref-3)** [Etymology of comptroller at etymology online](http://www.etymonline.com/index.php?search=comptroller&searchmode=none), etymonline.com. Accessed 2007-07-01.

1. **[^](#cite_ref-4)** ["the definition of comptroller"](http://dictionary.reference.com/browse/comptroller). *Dictionary.com*.

1. **[^](#cite_ref-Controller_Vs_Comptroller_by_The_Strategic_CFO_5-0)** ["Controller Vs Comptroller"](http://strategiccfo.com/controller-vs-comptroller/). The Strategic CFO. 23 July 2013. Retrieved 3 May 2016.

1. **[^](#cite_ref-What_is_the_Difference_Between_a_Controller_and_a_Comptroller?_6-0)** ["What is the Difference Between a Controller and a Comptroller?"](http://www.topaccountingdegrees.org/faq/what-is-the-difference-between-a-controller-and-a-comptroller/). Top Accounting Degrees. Retrieved 3 May 2016.

1. **[^](#cite_ref-7)** ["Home Page"](http://www.occ.treas.gov/). U.S. office of the Comptroller of the Currency.

## External links

- ["Comptroller"](https://en.wikisource.org/wiki/1911_Encyclop%C3%A6dia_Britannica/Comptroller). *[Encyclopædia Britannica](/source/Encyclop%C3%A6dia_Britannica_Eleventh_Edition)*. Vol. 6 (11th ed.). 1911.

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Adapted from the Wikipedia article [Comptroller](https://en.wikipedia.org/wiki/Comptroller) by Wikipedia contributors ([contributor history](https://en.wikipedia.org/wiki/Comptroller?action=history)). Available under [Creative Commons Attribution-ShareAlike 4.0 International](https://creativecommons.org/licenses/by-sa/4.0/). Changes may have been made.