Seattle Municipal Archives
Record Descriptions

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1800
OFFICE OF THE COMPTROLLER

The Comptroller was responsible under provisions of the City Charter for supervising the City's financial affairs including administration of the accounting system, payroll system, investments, and borrowing. The Office also maintains a general auditing function. The position of Comptroller was established by Charter in 1890 and was appointed by the Mayor. The 1896 City Charter designated the Comptroller the ex-officio City Clerk and made the position elective. A 1992 City Charter amendment abolished the positions of City Comptroller and City Treasurer and merged the two offices to create the Department of Finance. The City was served by just twelve Comptrollers during the office's 100 year existence: Chauncey W. Ferris, 1890-1892; J.M. Carson, 1892-1894; Will H. Parry, 1894-1900; Frank H. Paul, 1900-1902; John Riplinger, 1902-1906; Harry W. Carroll, 1906-1910 and 1912-1938; William Bothwell, 1910-1912; W.C. Thomas, 1938-1958; Carl G. Erlandson, 1958-1976; Edward L. Kidd, 1976-1979; Tim Hill, 1980-1985; and Norward J. Brooks, 1986-1993.


1800-01
Annual Reports

1889-1985
3.0 cubic feet

Annual report of financial condition of the city. Includes narrative and statistical recapitulation of financial transactions, investments, and funds management. Currently known as Comprehensive Annual Financial Report (CAFR). Arranged chronologically.

CC/RA


1800-02
General Ledger

1886-1979
7.4 cubic feet

Continuing book of final entry for all city funds and accounts. Records are missing for the period 1948-1959.

RA/CC


1800-03
Legal Opinions

1897-1903
0.2 cubic foot

Legal opinions and correspondence from the Corporation Counsel relating to the Comptroller's accounting, investment, audit, and clerical functions.

RA


1800-04
Auditing Committee Minutes

1890-1993
16.2 cubic feet

Proceedings and supporting documents of committee that reviews and recommends disposition of payroll and voucher claims and demands. Recommendations are made to City Council which then is responsible for passing appropriations legislation.

RA/CC Box List


1800-05
General Journal

1876-1979
34 volumes

Book of original entry listing debits and credits by fund and account.

RA


1800-06
Scrapbooks

1949-1978
3 volumes

Newspaper clippings, brochures, other ephemera, and photographs relating to the activities of the offices of the Comptroller and City Clerk.

CC


1800-07
City Comptroller's Files

1912-1991
8.4 cubic feet

Correspondence, memoranda, reports, committee records, and studies related to the administration of City finances. Includes materials of the Debt Management Policy Advisory Committee, Investment Committee, data processing planning, financial systems planning, and financial audits. Also includes records related to the City Clerk's functions including election administration, information services, and processing of initiative petitions.

CC
Folder List


1800-08
Chauncey W. Ferris Correspondence

1889-1892
0.4 cubic foot

Correspondence of Chauncey W. Ferris, the first Comptroller of the City of Seattle. Also includes correspondence from Ferris' tenure as City Clerk (1889-1890). Ferris became Comptroller in 1890 when the position was created by the new City Charter.

RA


1800-09
Will H. Parry Correspondence

1898-1899
0.4 cubic foot

Correspondence of Will H. Parry, City Comptroller, relating to city investments, bonds, general finances, and purchasing.

RA


1800-10
John Riplinger Correspondence

1905-1906
0.2 cubic foot

Correspondence of John Riplinger, City Comptroller, related to city finances, investments, and city purchases. Riplinger fled Seattle in 1906 after defaulting on 8,000 in City funds. These records do not relate to the defalcation. (See records series 1802-E4
, Riplinger Deficit Audits
).

RA


1800-11
Payroll Registers

1908-1979
103 volumes

Payroll record for all City departments and offices. Includes employee name, department, occupation or job title, pay rate, amount paid, deductions, balance due, and warrant number. This series has been sampled by accessioning every tenth year. Volumes are also divided by fund: General Salary, Transit, Lighting, Water, Park, Library, Retirement, and Police and Fire Pension funds.

CC
Volume List


1800-12
Municipal Transportation System Revenue Bonds

1939-1942
0.6 cubic foot

Correspondence, legal opinions, and copies of legislation relating to a 10 million dollar loan from the Reconstruction Finance Corporation to modernize the Seattle Municipal Street Railway System. The City issued bonds to pay for the loan. The system was reorganized as the Seattle Transit System under the direction of the Seattle Transportation Commission. Included are documents outlining the organization and authority of the Commission.

RA


1800-13
Audits

1971-1992
77.0 cubic feet

Reports and working papers compiled by the Comptroller's audit staff. The Comptroller had responsibility for conducting fiscal audits and in 1981 created a separate division for that function. Subjects of the audits were primarily consultant contracting, cash handling, concessionaire contracts, public corporations, and general accounting procedures. In 1992, the Audit Division was transferred to the Legislative Department and became the Office of the City Auditor.

CC
Box List


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