Collection RG-002
The Auditor General was made an elective office in 1850 and became an executive level agency with the adoption of the Constitution of 1874. The Fiscal Code of 1929 transferred the function of collecting taxes from the Auditor General to the newly created Department of Revenue, which allowed for the Auditor General to become for the first time a true auditing agency. In other words, the combined effect of the 1929 Fiscal and Administrative Codes on the Auditor General was to confirm and somewhat enlarge the powers given that office since its inception. Duties involving approval of various state contracts, acting in conjunction with the Governor and the State Treasurer, were conspicuously set forth in the Fiscal Code.
As the chief auditor of the state's fiscal affairs, the Auditor General is responsible for insuring that the Commonwealth receives all moneys to which it is entitled and that public money is spent legally and properly. The Auditor General adjusts claims against the Commonwealth, examines tax settlements made by the Revenue Department, and oversees the examination of practically every financial transaction involving the state.