As the state's top accountant and chief fiscal watchdog, the Comptroller General supervises state spending, keeps the state's books, and maintains accounting controls over state agencies.

This Office was created by the new State Constitution in 1868 to administer the spending of state funds. All payrolls for state employees, vouchers for bills owed by the state and interdepartmental payments between state agencies are submitted to the Comptroller General for processing. His office examines all payments to ensure they are properly authorized by agency officials, that funds are available to cover them, and that they are properly classified in the state's accounting system. Upon approval, the Comptroller General issues a warrant for each payment to authorize the State Treasurer to release the funds.

The Office also offers fiscal and accounting advice to state agencies and local governments, and it reports each year on the financial operations and conditions of state government. The Comptroller General sits on the five-member State Fiscal Accountability Authority, the oversight agency that plays a central role in the fiscal management of state government.