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Office of the Comptroller records

Please use this identifier to cite or link to this item: http://hdl.handle.net/1903.1/1422

Abstract

Title:
Office of the Comptroller records
Author/Creator:
Comptroller's Office
Collection number:
72-105
Size:
157.50 linear feet
Inclusive dates:
1856-1975
Collection Area:
University of Maryland
Repository:
Special Collections, University of Maryland Libraries, Hornbake Library, College Park, MD 20742. Tel: 301-405-9212, Fax: 301-314-2709, Email: askhornbake@umd.edu
Abstract:

The Office of the Comptroller is the central accounting office of the University of Maryland system. This record group consists of the central financial ledgers maintained by the comptroller, as well as records of general operating funds, special purpose accounts, payroll, audits, research and restricted funds, and construction funds for various campuses of the University of Maryland System, in particular College Park, Baltimore, and Eastern Shore.

Important Information for Users of the Collection

Restrictions:

This collection is open for research.

Preferred citation:

Office of the Comptroller records, Special Collections, University of Maryland Libraries.

Publication rights:

Photocopies of original materials may be provided for a fee and at the discretion of the curator. Please see our Duplication of Materials policy for more information. Queries regarding publication rights and copyright status of materials within this collection should be directed to the appropriate curator.

Status:

This collection is PROCESSED.

Historical Note

The Office of the Comptroller of the University of Maryland is responsible for the financial oversight of the university. Its primary missions are to provide leadership in the stewardship of campus assets and to provide accurate, timely and useful information regarding the receipt and expenditure of campus resources. To accomplish these goals, the office has performed such diverse and essential functions as stock subscriptions, bill paying and auditing services, financial reporting, contracts and grants management and administration and maintenance of automated financial systems.

Although the comptroller was not a salaried member of the university staff until the 1920s, the University of Maryland recognized the importance of financial oversight. As early as 1859, a comptroller, often the comptroller for the United States Department of Treasury, was appointed to the Board of Trustees. In 1891, the position of treasurer-registrar was created and this officer presumably controlled all financial affairs. The appointment of a comptroller to the Board of Trustees and the hiring of a treasurer-registrar continued until 1918.

The University of Maryland catalog for 1918 records that Miss M. F. McKenney, an accountant, served as an assistant in the college administrative division. Six years later, Miss McKenney was officially appointed comptroller. She and four accounting clerks were part of a single administrative office headed by the President of the college that also included his assistants. By the 1925-26 school year, the comptroller's staff had become a separate unit called the Business Office; its staff consisted of the comptroller, four accounting clerks, a stenographer-secretary and clerical help. The evident importance of the comptroller during this period is reflected in the salaries of its staff. In 1924, the comptroller's salary was $4,000, more than many full professors, and those of its accounting clerks were comparable to the salaries of assistant or associate professors, $2,100-2,400 per year. The Office of the Comptroller was responsible for the finances of the university's experiment station and extension service as well as the university itself, as these units funded portions of the staff salaries.

As the priorities and structure of the university changed over the next seventy years, the comptroller's office often was shifted into new administrative configurations. In 1929, the Business Office was renamed the Accounting Office. Eight years later, the Division of Business Management was created; it included the comptroller's office and also directed such diverse functions as laundry, dormitory staffing, purchasing, plant maintenance, mail and transportation. Within this division, the comptroller's office was separated from the accounting staff. There probably continued to be close interaction between the two units, however, since the comptroller's office consisted only of the comptroller and a secretary.

In 1946, the Business Management Division was dissolved to form, in part, the Division of Financial and Administrative Control. The comptroller's office was located in this new division, along with the business office, accounting department, cashier's office and accounts payable. This division was slightly restructured and renamed again in 1948 to create the Division of Finance and Business. The Office of the Comptroller reported to the Divisions' Director; auditing and payroll were also placed in this division. In 1954, a separate office of the comptroller was established for the Baltimore campus, and the College Park comptroller's office once again expanded to include the accounting division.

The Office of the Comptroller underwent a significant change in 1971 as a result of a university-wide reorganization. One comptroller's office continued to oversee the College Park campus while a second office was added for the university system administration. The two offices were combined again in 1991, and this entity now reports to the UMCP Assistant Vice President for Finance in the office of the Vice President for Administrative Affairs.

The staff and responsibilities of the Office of the Comptroller were augmented and broadened during all of these administrative changes. In 1993, there were sixty-six employees and four subdivisions in the Office of the Comptroller: bursar's office, contract and grant accounting, accounting, and reporting and information systems. Each subdivision was composed of administrative subunits. The history of the office of the comptroller demonstrates the growth and development of an intricate structure at the University of Maryland from its simple beginnings in 1856.

Scope and Contents of the Collection

The records of the Office of the Comptroller span the period 1856 to 1975. The record group consists of journals and central financial ledgers maintained by the comptroller and documents the major functions of the office during these years. Of special note is the original stock subscription ledger for the Maryland Agricultural College covering the years from 1856 to 1883. The collection also includes records of general operating funds, special purpose accounts, payroll, audits, research and restricted funds and construction funds for several campuses in the University of Maryland system. These journals and ledgers document the day-to-day operation of the comptroller's office.

Custodial History and Acquisition Information

The University of Maryland at College Park Libraries received the records of the Office of the Comptroller from that office in 1973. Additional ledgers were received in 1979.

Processing Information

Processed by:

Janet Saunders, Revision, December 1993.

Processing note:

The journals and ledgers from 1856 through the 1969-70 fiscal year are in original bound volumes. As described above, they have been arranged in rough chronological order. Ledgers from 1969 to 1975 have been microfilmed. They are in chronological order. Within each year, the ledgers have been arranged alphabetically by account code.

Encoded by:

EAD markup created using EAD database in Microsoft Access. Markup completed by Jennie A. Levine. Full finding aid entered December 2009 by Malissa Ruffner.

Arrangement of Collection

The journals and ledgers are arranged as one series.

Detailed Description of the Collection

Series 1: Financial Records of the University of Maryland, 1856-1975 (157.50 linear feet)

This series consists of ledgers recording stock subscriptions, cash receipts and disbursements, general journals, check registers and governor's budget allowance and disbursements. Also included are capital assets summaries and details; trial balances; accounts payable; payroll accounts; classification of expenses; audit checks; salaries and wages; general funds and special funds; state funds; and fund control. Ledgers and journals are included for the University of Maryland's College Park campus as well as the Baltimore and Eastern Shore campuses. Beginning with FY 1962, records are stored on microfilm; the Archives and Manuscripts Department holds both a postive and negative copy of each film. Records dating before the 1969-70 fiscal year are arranged roughly chronologically and by function. Ledgers after 1969-70 are arranged primarily in chronological order and secondarily by account code.

The box inventory for this series is not currently available online. Please refer to the series description above for a broad description of the materials or contact the department for more information.

Related Material

There are additional unprocessed accessions in the Records of the Comptroller's Office including general ledgers from later years on microfiche. Publications from the Comptroller's Office are cataloged under C42 in the University Publications Collection.

For other related archival and manuscript collections, please see the following subject guides.

Separated Material

A 1928 blueprint of the campus was separated from a bound volume of Insurance Records, 1924-1928, and placed in map case. It is titled "University of Maryland, About 1 mile west of College Station, B & O R. R. Prince George County, Md."

Selected Search Terms

This collection is indexed under the following headings in the University of Maryland Libraries' Catalog. Researchers desiring related materials about these topics, names, or places may search the Catalog using these headings.

Subjects