The Appropriation ledgers document the monthly obligations taken on by each department and how these obligations were paid for, including general drafts, payroll drafts, and special drafts. They also present the initial total amount provided by appropriation for each department as well as any additional amounts obtained through other means (e.g. loans) to meet the year-end total departmental obligations.
The office of Auditor was established by ordinance passed on August 2, 1824. The office of Deputy City Auditor was established by ordinance passed on July 11, 1934. Regular annual reports of receipts and expenditures have been published by the Auditor since 1825. These reports show the annual receipts and expenditures of the City and County, the debt and the public property.
The Auditing Department provides controllership and audit functions for the City and its departments and agencies. The Department implements fiscal controls over departmental spending, prepares detailed departmental expenditure reports, prepares the City’s annual financial statements and conducts on-site internal audits and reviews of departments and agencies.