BALTIMORE CITY ARCHIVES
The position of City Auditor was created in 1852 to audit the municipal tax and assessment collections, work formerly done by the City Register. In 1853 the work of the City Auditor was changed to the collection of tax arrearages, formerly done by the City Collector, and the auditing duties were returned to the City Register. This Office of City Auditor was abolished in 1857 with the creation of the City Comptroller in an effort to streamline the municipal financial machinery. Since a considerable number of accounts remained open, the auditor continued to function until 1859, when all responsibilities were then transferred to the City Comptroller. In 1860 the City Auditor's position was briefly revived - this time as a joint position with the Comptroller; by 1862, however, all the work of the auditor had been absorbed into the Offices of Collector and Comptroller. The modern City Auditor's Office dates from 1926 and the establishment of a Department of Audits has no relationship with this earlier position.
For more information about the City Auditor see Ord. 58 (1852); Ord. 17 (1853); Ords. 10 and 60 (1855); and Ord. 8 (1857). See also references to the office in Jacob H. Hollander, The Financial History of Baltimore (Baltimore: Johns Hopkins Press, 1899) .