APPENDIX A.

COMPILATION OF LAWS REFERRING TO THE BOARD OF STATE AUDITORS.

CONSTITUTION OF THE STATE OF MICHIGAN.

1850.

ARTICLE 8, SECTION 4.-The Secretary of State, State Treasurer and Commissioner of the State Land Office, shall constitute a Board of State Auditors, to examine and adjust all claims against the State, not otherwise provided for by general law. They shall constitute a Board of State Canvassers, to determine the result of all elections for Governor, Lieutenant Governor and State officers, and of such other officers as shall by law be referred to them.

Howell's Statutes. 307. SEC. 44. Am. 1848, p. 9, Jan. 26, 1851, p. 173, April 7, Act 142. The Secretary of State, State Treasurer and the Commissioner of the State Land Office shall constitute a Board of State Auditors, and as such they shall have power, and it shall be their duty annually, and at any other time in their discretion, to enter into a full settlement and final adjustment with every officer and agent of the State, of all debits, credits, claims and demands of whatever description, between such officer or agent and this State, and it shall also be their duty to examine, adjust and settle all other claims and demands against this State which may be presented by any other person or persons, the settlement of which is not otherwise already provided by law; but such Board shall not allow and audit any claims against the State unless the same shall be established by competent testimony; and said Board shall keep a record of its proceedings, which shall contain each claim presented and its items, an abstract of the evidence taken, the amount adjusted and settled in favor of the person or persons presenting the claims, or in favor of the State; and any member of said Board shall have power to administer oaths to any person or persons presenting claims, or to witnesses; to examine the person or persons under oath, to issue subpoenas to any part of the State against witnesses; and if any witness or witnesses fail to appear in pursuance thereof, and the fees provided herein shall have been paid or tendered, to issue attachments to compel their attendance; to set off any legal or equitable claim against such person or persons in favor of the State, upon proof of the same, and to adjourn from time to time: Provided, however, That every witness shall be entitled to one dollar a day while in attendance before the Board, and six cents a mile in coming to the place of attendance, to be paid by the party who procures said witnesses: And provided further, That in all settlements with the State Treasurer, the Auditor General shall be a member of said Board for that purpose, to the exclusion of the Treasurer.

308. SEC. 45. The annual settlement of the accounts of the several receiving or disbursing officers or agents of the State, before the Board of State Auditors, shall be

ART. 8, SEC. 4.-The Constitution has vested the Board of State Auditors with only the two fanctions of determining claims against the State and of canvassing the votes for certain officers. Their determinations in these matters are final: Ayers v. State Auditors, 42 Mich., 422; Dewey v. Board, etc., 32 Mich., 191; Ambler v. Auditor General, 38 Mich., 746. Their discretion cannot be reviewed. Auditor General v. Pullman Palace Car Co., 34 Mich., 59. Nor their decisions inquired into in any case where the constitution or statutes have referred the result of elections to their determination: People v. Cicotte, 16 Mich., 283; 301. Royce v. Goodwin, 22 Mich., 496.

With respect to those matters the Board is a separate, independent tribunal, exercising original and exclusive jurisdiction; and their action in relation thereto is final and not subject to any supervision or interference by the courts: Royce v. Goodwin, 22 Mich., 496; Dewey v. Board, 82 Mich., 191; Ayers v. State Auditors, 42 Mich., 422. But the performance of other duties, not of a discretionary nature, required of, or imposed upon the Board by the mandatory acts of the legislature, may, in general, be enforced and supervised by the courts: Ayers v. State Auditors, 42 Mich., 422. All claims against the State, for which no other provision is made by general law, must be examined and adjusted by the board: Ambler v. Auditor General, 38 Mich., 746.

References in bold face are to Howell's Annotated Statutes. 64

had as soon after the first day of December, in each year, as the accounts of said officers on the books of the Auditor General can be closed for the preceding fiscal year, of which time the Auditor General shall give notice to the Treasurer, who shall thereupon require said several officers and agents to appear before said board at his office, on some day to be designated by him, of which time he shall also notify the other members of the board.

309. SEC. 46. Am. 1851, p. 173, April 7, Act 142. As soon as practicable after the expiration of the official term or resignation of any such receiving or disbursing officer or agent, the Secretary of State shall give notice to the Board of State Auditors, and to such officer or agent, to meet at the office of the State Treasurer, for the purpose of making a full and final settlement of the accounts of such officer or agent; and the said board shall proceed thereon in the same manner as is provided in relation to the annual settlement of said account.

310. SEC. 47. Am. Ib. If upon the allowance of any claim or upon a balance being struck on any settlement made in pursuance of this chapter, it shall appear that the State is indebted to the party with whom such settlement is made, or to whom such claim shall be allowed, he shall be entitled to a warrant, drawn by the Auditor General upon the State Treasurer therefor forthwith; but if it shall appear that such party is indebted to the State, said board shall demand immediate payment of the amount due; and if for any cause such payment is not immediately made, the fact shall be entered upon the books of the treasury, and the Treasurer shall give notice thereof to the Auditor General, and the Auditor General shall not thereafter draw any warrant in favor of such person upon the Treasurer until such payment be made; and the Attorney General shall proceed forthwith to collect the same if, in the opinion of the board, the interest of the State require it.

See Act 122, Public Acts of 1889.

ANNUAL REPORTS.

26n. SEC 14. That the accounts for boxes furnished to the Secretacy of State for package and distribution shall be audited and allowed by the Board of State Auditors and paid out of the State treasury, and the expense of transportation from the office of the Secretary of State to the county clerks, and of distribution by the county clerks, to the persons entitled to the same, shall be audited and allowed by the boards of supervisors and paid out of the county treasuries.

311. SEC. 48. The Board of State Auditors shall submit to the Legislature annu*ally, at the commencement of its sessions in January, a report of their doings during the year next preceding.

354. SEC. 2. It shall be the duty of the several officers and boards of officers of this State, and also of the several public institutions thereof, from whom annual reports are now or may hereafter be required, to make their respective annual reports to the Governor, and for the period covered by the fiscal year for the treasury, as established by section one of this act, and to cause their respective reports to be placed in the hands of the printer of the laws of this State, for publication, as soon as practicable after the close of the fiscal year.

354a. 1887, p. 132, May 21, Act 116. SECTION. 1. The People of the State of Michigan enact, That the present fiscal year of the State shall close June thirtieth, eighteen hundred and eighty-seven, and that thereafter the fiscal year shall commence July first, and close June thirtieth.

354b. SEC. 2. It shall be the duty of all officers, boards or institutions, from whom annual or biennial reports are required, to make their several reports for the fiscal period, or periods, defined in section one of this act.

Howell's statutes, Vol. III, Sec. 261. SEC. 12. Provided further, That the Board of State Auditors may, in their discretion, order an additional number of copies of any of said reports published, not exceeding three hundred copies, which shall be placed at the disposal of the officer making the reports.

MONTHLY BOARD MEETING.

312. 1869, p. 227, April 3, Act 130. SECTION 1. The People of the State of Michigan enact, That it shall be the duty of the Board of State Auditors, to meet at nine o'clock a. m., on the last Wednesday of each month, at the office of the Secretary of State, and to continue in session until the business placed before said board is disposed of. 313. 1849, p. 9, Jan. 26. Act 12. SEC. 2. It shall be the duty of the Attorney General to appear in behalf of the State, before the Board of State Auditors, when they shall sit to audit claims against the State, and to that end, said board shall give said Attorney General timely notice of the time and place of their meeting to audit such claims.

314. 1848, p. 22, Feb. 2, Act 29. SECTION 1. Be it enacted by the Senate and House of Representatives of the State of Michigan, That the Board of State Auditors, upon the presentation of any, claim or matter, which has been, or which hereafter may be referred by the legislature to them for adjustment, shall fix a time for the hearing thereof, reasonable notice of which shall be given by them to the Attorney General; and they may, in their discretion adjourn the hearing of any such matter from time to time.

315. SEC. 2. Any member of said board may issue subpoena for witnesses, whose attendance the board may compel by attachment, and who may be sworn by any member of the board.

316. 1848, p. 457, Mar. 27, No. 36. Resolved, by the Senate and House of Represenatives of the State of Michigan, That in the investigation of claims heretofore referred, or hereafter to be referred to the Board of State Auditors, all proper and reasonable costs incurred on the part of the State for fees to witnesses in procuring their attendance before the board, or in taking their depositions, shall be audited and allowed by said board, who shall certify to the Auditor General the amount allowed, if any, in the examination of each claim, specifying in said certificate the persons to whom such allowances are made, and the sum allowed to each person, for which the Auditor General shall draw his warrant upon the treasury.

317. 1855, p. 270, Feb. 12, Act 119. SECTION 1. The People of the State of Michigan enact, That there be appropriated from the general fund such sums as may be necessary to pay warrants that may be drawn upon claims allowed by the Board of State Auditors.

REPORT OF BOARD OF STATE AUDITORS.

318, 1869, p. 406, Mar. 26, No. 24. Resolved, by the Senate and House of Representatives of the State of Michigan, That the Board of State Auditors, in hereafter making up their reports of claims examined and adjusted by them, shall so make up their report as to show separately:

First, The amount allowed to each of the State offices or officers, State Boards and judiciary, for stationery, and other general allowances;

Second, The amount allowed for all printing for the Senate, the House of Representatives, for each of the State offices or officers, the State boards and judiciary, and all other printing not included above;

Third, The amount allowed for binding;

Fourth, And general, they shall so arrange their report as to show in the best possible manner the expense of each department of the government, whose claims they allow;

Fifth, Such allowances, so separately reported, shall be separately footed and carried forward and the aggregate of each class or department given.

SETTLEMENTS.

†370. SEC. 6. The term "officer" as used in this act, shall be construed to include all commissioners, boards of commissioners, trustees, boards of trustees, inspectors, boards of inspectors, regents, boards of regents, agents, or other person or board of whatever denomination or character, receiving or disbursing money for the State, for or on account of any building or work for the State or for the maintenance, or for the use or benefit of any State educational, charitable, reformatory or penal, or other institution or organization, or for or on account of any purpose whatsoever, under any act of appropriation or other law of this State.

AN ACT to require an annual settlement with the State of certain State officers and agents and for other

purposes.

SECTION 1. Be it enacted by the Senate and House of Representatives of the State of Michigan, That it shall be the duty of every State officer and agent, who is now, or may hereafter be authorized by law to receive, keep or disburse any moneys belonging to the State, on or before the 30th day of November of each year succeeding, to enter into a full settlement and final adjustment with the Board of Auditors, in this act hereinafter created, and vested with full power for that purpose, of all and singular debits, credits, claims and demands of whatever name or character.

SEO. 2. The Secretary of State, State Treasurer and Attorney General are hereby created a Board of State Auditors, and are hereby vested with all necessary power and authority, to carry into effect the provisions of the preceding section: Provided, In all settlements with the State Treasurer, the Auditor General shall be a member of said board for that purpose, to the exclusion of the said Treasurer.

SEC. 3. It shall be the duty of said board to meet annually hereafter, at the office of the State Treasurer

SEC. 7. Repealed 1881, p. 247, Act 206.

371. SEC. 8. The duplicate of the vouchers for expenditures and one of the receipts made shall be retained by the officer making expenditures or receiving the money covered thereby; and on or before the last day of the fiscal year of the State treasury, and at such other times as the Governor shall direct, such officer shall appear before the Board of State Auditors with the vouchers and receipts properly abstracted and arranged, and accompanied by an account current setting forth the amount on hand at the commencement of such fiscal year; also the amount received or disbursed during the period covered thereby, and the amount on hand at the close thereof. Upon the presentation of such vouchers, receipts, abstracts and accounts current, the Board of State Auditors shall, after an examination thereof, make a settlement with each officer designated by this act, and a full statement of such settlement shall be incorporated with and published as a part of the annual report made by such officers; and an abstract of such settlement shall be published as a part of the proceedings of the Board of State Auditors. Such settlement shall be endorsed upon the abstract by the chairman of the board, and said abstract so indorsed shall, together with all papers presented by such officer, be returned to him for safe keeping and remain on file in his office.

372. SEC. 9. All acts and parts of acts, so far as they contravene the provisions of this act, are hereby superseded.

CONSTITUTION OF MICHIGAN.

ART. IV. SEC. 21. The Legislature shall not grant nor authorize extra compensation to any public officer, agent or contractor, after the service has been rendered or the contract entered into.

ART. iv. SEC. 31. The Legislature shall not audit nor allow any private claim or account.

ART. XIV. SEC. 5. No money shall be paid out of the treasury, except in pursuance of appropriations made by law.

on the first Tuesday preceding the last Monday in November, public notice of which meeting shall be given at least three successive weeks in the State paper, by the State Treasurer; and when so convened said board shall proceed to examine into, and settle all such matters then existing between the State and party as are designated by the first section of this act, and if upon balance being struck, it shall appear that the State is indebted to said party, he shall be entitled to a warrant apon the Treasurer therefor forthwith; but if it appear that said party is in arrear, or indebted to the State, said board shall demand immediate payment of such amount, and if for any cause, such party shall refuse or neglect to make such payment immediately, upon such demand, such fact shall be entered upon the books of the treasury, and a notice of which shall be served by the Treasurer upon the Auditor General, and such person shall not thereafter be entitled to receive, and the Auditor General is hereby forbid drawing any warrant upon the Treasurer in his favor, until such payment be made.

SEC. 4. The Board of State Auditors created by this act shall further have power, and it shall be their duty, soon as may be after the passage of this act, to enter into a full settlement and final adjustment of all claims, accounts and demands of whatever name or character now existing and remaining unsettled and adjusted, between this State and the former State officers and agents thereof; and it shall be the duty of the State Treasurer to give written notice to all such persons whose accounts appear as unsettled upon his books, or the books of the Auditor General, to appear on a certain day mentioned in said notice. and settle or adjust the same; and if upon such day such party shall not appear, it shall be the duty of said board to hand over to the Attorney General all demands in the hands of the State against such party, for immediate collection.

SEC. 5. The said board shall make report annually to the Legislature, of all their proceedings ander this act.

Approved February 4, 1842.

BOARD OF AUDITORS,
Detroit, May 26, 1842.

Resolved, That the Auditor General be requested, at his earliest convenience, to communicate to the Board of Auditors a statement of all persons appearing on his books as having unsettled balances due from them to the State with the several amounts due from each individual.

R. P. ELDREDGE, Sec'y of State.
JOHN J. ADAMS, State Treas.
Z. PLATT, Att'y Gen'l,

Received May 27, a statement from the Auditor General, as reply in part to the above resolution.

(File Mark A.)

Gen. L. 8. Humphrey, Col. Jas. K. Hunt, Hon. E. H. Lothrup and Wm. R. Thompson, Esq., notified by
Treasurer, May 31, 1842, to appear on Wednesday, July 6, next, to settle and adjust their accounts as late
Commissioners of Internal Improvement.
December 3, 1842.

Franklin Sawyer, Esq., Superintendent of Public Instruction, presented his account for settlement.
On an examination of his account up to December 1, 1842, and on comparison of the same with the
books and vouchers it was found correct.
The balance of eight hundred and eighty-six dollars, then found remaining in his hands was paid over
by him to the State Treasurer for which he produced the proper receipt.
December 6, 1842.

This day Thomas N. Wells, acting Commissioner of Internal Improvement, presented his accounts for moness received and moneys paid out for settlement pursuant to law, and upon examination of the same,