Comptroller
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2008-07-09T20:27:52Z
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/* Ireland */
A '''comptroller''' or '''controller''' ({{pronEng|kənˈtroʊlər, ˈkɑmˌtroʊ-}}; also '''financial controller''', abrv. '''FC''') is a person who supervises accounting and financial reporting within an organisation. A controller is an [[accountant]] in a business who oversees accounting and the implementation and monitoring of [[internal control]]s. In the United States, the United Kingdom, and Canada, a controller or financial controller is a senior position within most companies, often reporting to a [[Chief Financial Officer]].
==Ireland==
The Controller and Auditor General (CAG) ({{lang-ga| Ard-Reachtaire Cuntas agus Ciste}}) is a constitutional officer whose office was established under Article 33 of the [[Constitution of Ireland]]. The CAG is appointed by the [[President of Ireland|President]] on the nomination of [[Dáil Éireann]]. Based in [[Dublin Castle]], the CAG operates independently of government. The office of the CAG is required to [[audit]] spending authorised by the [[Oireachtas|legislature]]. The current CAG is John Purcell. The office of the CAG deals directly with citizens along with State officials.
==United States==
In addition to its use in businesses, the title of comptroller is held by various government officials. The [[Comptroller General of the United States|Comptroller General]] is the director of the [[Government Accountability Office]] (GAO), an agency founded in 1921 to ensure the accountability of the federal government. Banks are supervised by the [[Office of the Comptroller of the Currency]], an officer within the federal Department of The Treasury.<ref>[http://www.occ.treas.gov/ U.S. office of the Comptroller of the Currency]</ref> Several states and local governments (cities, counties, etc.) have comptrollers, variously elected or appointed, with widely varying powers over budgetary and management matters.
==United Kingdom==
The title of ''comptroller'' is also used in [[Politics of the United Kingdom|British Politics]] - the [[Comptroller of the Household]] is a senior [[Whip (politics)|Whip]], a senior member of the [[Royal Household]], though his duties in this regard are purely nominal. The Comptroller of the [[Lord Chamberlain's Office]], however, is a full-time member of the Royal Household. His duties are concerned with the arrangement of ceremonial affairs rather than financial affairs.
The [[National Audit Office (United Kingdom)|National Audit Office]] is headed by the [[Comptroller and Auditor General]].
In the [[Bailiwick]] of [[Guernsey]], [[Channel Islands]], Comptroller is the name for second-most senior Law Officer of the Crown. This corresponds to the office of Deputy Attorney-General in [[Jersey]] and other jurisdictions.
==Etymology==
The term ''comptroller'' evolved in the 15th century through a mix of the Middle English ''countreroller'' (someone who checks a copy of scroll, from the French ''contreroule'' - scroll copy) and the French ''compte'' ("on account"), thus creating a title for a ''compteroller'' who specialises in checking [[General ledger|financial ledgers]].<ref>[http://www.etymonline.com/index.php?search=comptroller&searchmode=none Etymology of comptroller at etymology online], etymonline.com. Accessed 2007-07-01.</ref><ref>[http://www.m-w.com/dictionary/comptroller Etymology of comptroller at Merriam-Webster online], m-w.com. Accessed 2007-07-01.</ref>
==See also==
{{wiktionary|comptroller}}
* [[Comptroller of the Household]]
* [[Treasurer]]
* [[Auditor general]]
==Notes and references==
{{Reflist}}
[[Category:Comptrollers by nationality|*]]
[[Category:Management occupations]]
[[sv:Controller]]