In the United States, a Controller (sometimes called a Comptroller) is an elected or appointed official responsible for overseeing the financial operations of a government entity, such as a city, county, or state government. The specific duties of the Controller vary depending on the jurisdiction, but generally include managing and overseeing financial reporting, accounting, and auditing functions, as well as ensuring compliance with applicable laws and regulations.
The role of the Controller can vary depending on the state or local government in which they serve. In some cases, the Controller may serve as the chief financial officer for the government entity, while in other cases they may have more limited responsibilities, such as overseeing payroll or accounts payable.
Some states have an elected Controller as part of their state government, while others have an appointed Controller. For example, in California, the Controller is an elected official who serves as the chief financial officer for the state government and is responsible for auditing state agencies and ensuring that public funds are used effectively and efficiently. Other states may use different titles for the official responsible for financial oversight, such as Treasurer or Auditor, and the specific duties and responsibilities of these positions can vary widely depending on the state.