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Auditor of Public Accounts, [cite each accession, title, dates]. State government records collection, The Library of Virginia, Richmond, Virginia.
Aquired prior to 1905.
Although the colonial government had appointed auditors general from time to time, the office was not established on a permanent basis until after independence was declared. At its first session, which convened on 7 October 1776, the General Assembly passed an act creating a board of three auditors to examine and settle claims concerning receipts and expenditures for military purposes. The confusing financial situation of the state, however, resulted in a series of acts being passed over the next fifteen years elaborating and refining the duties of the auditors. Finally, at its session begun in November 1791, the General Assembly passed an act that combined the duties of the board of auditors and the solicitor general, whose office had been created in 1785 to settle the accounts of the state with the United States, and assigned them to a single auditor of public accounts effective 1 January 1792. The auditor soon became the most powerful fiscal officer in the state. All receipts and disbursements were made only upon his warrant to the treasurer, and his books were the standard against which those of the treasurer were checked.
The first changes were made as the accounts of the revolutionary era were settled. As the state moved into a period of steady financial and governmental growth in the nineteenth century, the number of accounts and funds maintained by the auditor became excessive. Thus, on 24 February 1823 the General Assembly passed an act creating the office of the second auditor to ease the auditor's burden. Although the second auditor handled several large special funds, the auditor continued to be responsible for most of the accounts concerning the daily operation of state government.
The records of the first auditor of public accounts have not survived intact; periodically they have been subjected to disarrangement or destruction. When the auditor's office was created in 1776, Virginia's seat of government was in Williamsburg. In 1780, when the capital was moved to Richmond, the auditors and their records also moved. At this time, and during Benedict Arnold's raid on Richmond in 1781, some auditor's records were misplaced or destroyed. During the War of 1812, when it was believed that British troops were marching on Richmond, the state's records were loaded onto wagons and hauled to the James River for transportation upstream. Before the boats sailed, however, the alarm proved false and the records were unloaded and returned to the State Capitol.
Effective 1 March 1928 the office of auditor of public accounts and second auditor were abolished and replaced by the office of comptroller--head of the Department of Accounts--to monitor the receipt and disbursement of state funds, and a new office of auditor of public accounts, under the General Assembly, to audit state and local government agencies.
Revolutionary War Military Service Pay Records, 1775-1818, include account books, bonds, correspondence, ledgers, lists of officers and men who received military pay certificates, and vouchers.
This volume contains accounts with individual military personnel for cash advances and warrants issued, including reasons for disbursements, dates, and amounts for the period between 18 September 1775 and 7 May 1776. Many of the accounts are for recruiting soldiers, payroll, purchasing provisions and collecting arms, but the volume also includes payments for wagon hires, lost horses, express riders, outfitting vessels, ship building, and working the lead mines. Supplies purchased may include hemp, gun powder, clothing, and rugs, among other items.
This volume also includes several other additional accounts including: Account Summary, 1776 Feb-Apr; Account of wagons for hire, 1776 Apr-May; Accounts of Virginia Regiments, 1776 Mar-May; Accounts to the Public, 1776 Mar-May; Accounts for Arms, 1776 Mar-May; and Accounts for Honorable Delegates in Congress, 1776 Feb-Apr.
Accounts with the 1st-9th Virginia Regiments, 1776 Mar-May, include date, to whom paid and which company, for what and amount, Includes payment for items such as bedding, blankets, clothing, drums, medicine, rations, rugs, tools, and wagons, among other items.
Account to the Public, 1776 Mar-May, includes date, to whom paid and for what, and amount. Some accounts include payments for brickwork, building barracks, building a guardhouse at Jamestown, guarding prisoners, guiding the Army, repairing arms, tending to the sick, as well as for bridles, horses, medicine, rum, saddles, wagons, a bodyguard fore General Lee, and an Indian interpreter.
Account for Arms, 1776 Mar-May, includes date, to whom paid and for what, and amount. Account includes purchase of guns and rifles, as well as payments for recruiting seamen and marines, and for building a galley.
The Committee of Safety was appointed by the Convention of 1775 for the protection of the colony. It had the power to grant commissions to officers, to appoint commissioners and paymasters, to issue warrants for arms and provisions, to call minute-men and militia into service, and to direct the movement of the Army.
Volume contains accounts of the paymaster of the Virginia State Artillery / Virginia State Troops, 1777 Dec-1780 Feb, including names of officers paid, dates, and amounts, as well as signatures of auditors of public accounts.
Also available on Miscellaneous Reel 986a.
This ledger contains accounts settled by the state auditors with the United States. Contains accounts with persons primarily for military service, and includes names, descriptions of service, dates paid, and amounts for the period between January 1777 and December 1787. Also includes accounts for rations and clothing.
Includes unused Treasury tobacco certificates. The General Assembly passed an act during its session begun in May 1780 to recruit the state's quota of troops for the Continental Army. In order to encourage enlistments, loan office certificates for one thousand pounds of inspected tobacco were sent to the commanding officers of the militia who issued them to recruits as bounties at the end of their enlitments. The officers returned to the auditors of public accounts the names of recruits to whom certificates were issued, as well as any unused certificates. Certificates are very fragile.
Volume contains accounts with military personnel for cash advanced them for their own use, for recruiting, and pay, with entries including recipient name, regiment, dates, amounts, and purposes. Volume covers the period from 30 August to 22 December 1781. This volume also includes a list of pensioners in alphabetical order that includes name, rank, corps, commencement date of pension, dates through which they had been paid (through 31 December 1785), and annual allowances. Also known as Auditor Account Book IX.
These lists document persons adjudged to owe money to the state for insufficient vouchers. Includes the following lists:
List of balances and from persons having money by the Commonwealth of Virginia for various purposes, 1778 Dec 14-1779 Aug. Includes name, amount of money advanced to recruiting state troops, cavalry and artillery; to purchasing horses; and to paymaster.
List of Non-Commissioned Officers and Privates of the State Line who have obtained certificates upon insufficient vouchers, 1785. Includes name and amount.
List of Non-Commissioned Officers and Privates of the State Line overcharged in the settlement of their accounts, undated. Includes name and amount.
List of Non-Commissioned Officers and Privates of the Continental Line overcharged in the settlement of their accounts, 1785. Includes name and amount.
List of Non-Commissioned Officers and Privates of the Continental Line who have obtained certificates upon insufficient vouchers and judged to be forged, 1785. Includes name and amount.
The General Assembly, during its May 1781 session, passed an act authorizing the militia when in actual service to receive the same pay as officers and soldiers in the Continental Army. Militia officers sent their payrolls to the auditor of public accounts, who issued printed pay certificates that also were receivable for taxes. During its October 1787 session the General Assembly instructed the auditor of public accounts to stop issuing militia certificates. This series contains the following records: Certificates, 1781; Lists of claimants, 1787-1789; and Oath/Bond, 1786.
Certificates, 1781 Nov-Dec, consist of certificates from the Auditor of Public Accounts entitling militia soldiers to pay for service. The certificates include name, date and amount.
Lists of claimants, 1787 Nov-1789 Sep, consist of lists of militia certificates examined and entered in the Auditor's Office. Lists include name and amount paid.
Oath and bond, 1786, of David Corrie/Corey regarding the militia certificate of Robert Hudgen.
Pay certificates, 1782-1783, include date, name, amount, certificate number and date, and signature.
Names included: Capt. Nathaniel Burwell, Capt. Robert Cowne, Capt. Baylor Hill, John Hurt, Capt. Bernard Lipscomb, David Pannill, Capt. Aaron Quarles, Jr., Capt. Henry Quarles, Maj. James Quarles, Thomas Quarles, Drury Ragsdale, Capt. B.C. Spiller, Capt. William Spiller, Benjamin Temple, Christopher Tompkins, and Laurence Trant.
In October 1782 the General Assembly passed an act authorizing soldiers and officers of the Virginia lines on continental and state establishments to receive interest on certificates issued for pay. As a further relief, the certificates were authorized to be receivable for taxes. The sheriff who collected the taxes endorsed the back of the certificate and gave a receipt to the taxpayer. The certificate was then sent to the auditor of public accounts, who issued a warrant charging the tax to the soldier or officer and deducting the amount from the principal due him.
Volume contains separate lists of officers and soldiers of the Virginia Continental and State Line who received certificates for the balance of the pay due them for their service. The General Assembly passed an act during its session begun in May 1781, authorizing the issuance of pay certificates to officers and soldiers. There are also two manuscript copies of the original volume, and a negative photostat copy of the original volume. Includes the following lists:
List of officer names who have received certificates and two years advance agreeable to an Act of Assembly passed November Session 1781. Includes name, rank, by whom received, days and sum.
List of officers of the Virginia Line on Continental Establishment who have received certificates for the balance of their full pay agreeable to an Act of Assembly passed November Session 1781. Includes name, by whom received, days and sum.
List of soldiers of the Virginia Line on Continental Establishment who have received certificates for the balance of their full pay agreeable to an Act passed November Session 1781. Includes name, by whom received, days and sum.
Original was formerly described as War 3. Manuscript copies (2) formerly described as War 4, and negative photostat copy formerly described as War 4a.
Also available on Miscellaneous Reels 982-983.
Indexed in Eckenrode's "Virginia Soldiers of the American Revolution" as "War 4."
Volume contains several lists of officers and men who received certificates for pay due them for military service. There are also two manuscript copies of the original volume.
The General Assembly passed an act during its session begun in May 1781, authorizing the issuance of pay certificates to officers and soldiers. Each list is in alphabetical order by initial letter of surname. The lists include soldiers who were issued certificates issued for balance of pay, issued certificate upon forged vouchers, and amounts issued to officers on half pay. Includes the following lists:
List of certificates for depreciation of pay - Non-commissioned officers and privates of the state line upon forged vouchers. Includes name, rank, amount of certificated, and for whom assigned.
Amounts of certificates issued to officers and soldiers of the State Line. Includes total sums.
List of state and navy officers who have received certificates for one and two years advance on account agreeable to an act of the General Assembly passed November session of 1781. Includes name, amount and by whom drawn.
List of certificates for depreciation of pay that have been granted to non-commissioned officers and privates of the state line upon forged vouchers. Includes name, rank, amount of certificate, and to whom assigned.
List of state and navy officers who have received certificates for one and two years advance on account agreeable to an act of the General Assembly passed November session of 1781. Includes name, amount and by whom received.
List of state and navy officers who have received certificates for one and two years advance on account agreeable to an Act of Assembly passed November session 1781. Includes name, rank, by whom received, days, and sums.
List of officers who have received half-pay. Includes name, rank, by whom received, days and amounts.
Also available on Miscellaneous Reels 982-983.
Original formerly described as War 2 (Misc. Reel 982). Manuscript copies formerly described as War 5 and War 7 (Misc. Reel 983).
Indexed in Eckenrode's "Virginia Soldiers of the American Revolution" as "War 5."
Each bond contains the signatures of the claimant and securities, the date, and the amount of the bond. Records cover the following dates: 1782-1786, 1788-1789, 1790-1795, 1805, 1808-1809, 1818, and n.d.
The General Assembly passed an act during its session begun in May 1781 authorizing the issuance of pay certificates to officers and soldiers. During its May 1783 session the General Assembly passed an act allowing the auditor of public accounts to replace lost or destroyed pay warrants. The claimant took an oath before the auditor or county court and gave his bond for double the amount of the certificate. The bond, along with the affidavit of the court, was sent to the auditor who issued a replacement warrant.
This series contains correspondence and vouchers relating to military pay certificates and warrants, 1790, 1791. Includes a letter, John Poindexter, Jr., (Louisa County), to John Pendleton (Auditor), 1790 Mar 11; Receipt of Francis Smith, 1790 May 15; and Voucher of Charles Thomson, 1791. Other names mentioned include Miles Boles, Robert Honyman, Thomas Johnson, Thomas Poindexter, James Shange, and George Yuille.
During its session begun in November 1781 the General Assembly passed an act concerning the pay of Virginia officers and soldiers in the Continental or state army. The auditor issued pay certificates due, with six percent interest, on or before 1 January 1785. The General Assembly passed acts during its next three sessions authorizing the payment of military certificates in tobacco or specie and requiring the auditor to calculate the interest accrued on the certificates, which were made legal tender for the payment of taxes.
Includes a list of persons who have powers of attorney to receive interest on their funded debt; and a power of attorney, Robert Gilchrist (New York) to George Gray (Richmond), 1794. The power of attorney contains the names of the person giving the power and the one receiving it, the extent of the power, and the date. Also includes receipts for warrants, 1794, 1799. Each receipt contains the date, the amount received, the name of the person from whom the money was received, and the reason for the payment.
During its session begun in October 1782 the General Assembly passed an act authorizing officers and soldiers to receive interest annually on pay certificates. Some soldiers did not receive their pay until several years following the end of the war.