Alabama Comptroller

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Alabama Comptroller

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General information
Office Type:  Nonpartisan
Office website:  Official Link
Compensation:  $174,504
Term limits:  None
Structure
Length of term:   Serves at director of finance's pleasure
Authority:  Alabama Code, Section 41-4-51
Selection Method:  Appointed by the state finance director with the governor's approval
Current Officeholder
Kathleen D. Baxter
Other Alabama Executive Offices
GovernorLieutenant GovernorSecretary of StateAttorney GeneralTreasurerAuditorSuperintendent of EducationAgriculture CommissionerInsurance CommissionerNatural Resources CommissionerLabor CommissionerPublic Service Commission

The Comptroller of the State of Alabama is an appointed executive office of the Alabama state government charged with heading the state's Division of Control and Accounts, which is responsible for recording and carrying out payments to and from the state treasury.

Current officeholder

The current Alabama comptroller is Kathleen D. Baxter, who was appointed to the position by state finance director Clinton Carter on July 12, 2017. Baxter had previously served as acting comptroller since January 2017.[1]

Authority

The comptroller's authority derives from Section 41-4-51 of the Alabama Code.[2]

Alabama Code, Section 41-4-51:

The division of control and accounts shall be headed by and be under the direction, supervision and control of an officer who shall be designated the Comptroller.  The Comptroller shall be appointed by the Director of Finance, with the approval of the Governor.

Qualifications

There are no specific qualifications to serve as Alabama comptroller.

Appointments

Section 41-4-51 of the Alabama Code empowers the state's director of finance to appoint a comptroller subject to the approval of the governor.

Vacancies

In the event of a vacancy in the office of the comptroller, the director of finance appoints a new comptroller.

Duties

The comptroller is responsible for heading the state's division of control and accounts, whose duties are laid out in Section 41-4-50 of the Alabama Code and include recording, approving, and auditing payments to and from the state treasury:[3]

There shall be in the Department of Finance the division of control and accounts.  The functions and duties of the division of control and accounts shall be as follows:

(1) To keep all books, records and accounts relating to the finances of the state government (including the budget accounts) which are authorized or required to be kept by the Department of Finance, in accordance with recognized standards of public accounting and in such a manner as at all times to reveal the true financial status of the state government and of each special fund and account in the State Treasury.

(2) To control and make records of all payments into and out of the State Treasury and each special fund and account therein.

(3) To audit currently all receipts and receivables.

(4) To preaudit and determine the correctness and legality of every claim and account submitted for the issuance of a warrant and to determine that funds have been appropriated and allotted and are then available in the State Treasury for the payment of such claim or account before any warrant on the State Treasury shall be issued;  except, that the preaudit of claims for unemployment compensation or public assistance or child welfare or income tax refunds shall be performed by the department or departments having charge of the other functions and duties relating to unemployment compensation, or public assistance, or child welfare, or income tax refunds subject to the general supervision of the division of control and accounts.

(5)a. To draw every warrant authorized to be drawn upon the State Treasury and any fund therein, whether a special or earmarked fund or not.

b. Any law to the contrary notwithstanding, any or all warrants issued by the division of control and accounts may be transferred or deposited electronically or by other acceptable methods to any financial institution capable of handling direct deposits by electronic transfer or other acceptable methods if written approval is given by the original payee of said warrant.  The state Comptroller shall maintain files on all written approvals given by original payees and separate records on all transfers of funds authorized in this subsection and shall furnish sufficient documentation for the purpose of auditing and reconciling such electronic financial transactions.

(6) To secure such information and data, to prepare or make such studies and reports and to perform such other functions and duties of the Department of Finance as may from time to time be assigned by the Director of Finance.

Divisions

As of January 5, 2021, divisions within the comptroller's office included:[4]

  • Executive Office
  • Accounts Payable
  • Agency Distribution
  • Card Services
  • Coronavirus Relief Fund Office
  • Financial Reporting
  • Financial Systems Support
  • Fiscal Management
  • Garnishments
  • GHRS
  • Receipts
  • Shared Services

Compensation

See also: Compensation of state executive officers

2023

In 2023, the officer's salary was $174,504, according to the Council of State Governments.[5]

2022

In 2022, the officer's salary was $160,963, according to the Council of State Governments.[6]

2021

In 2021, the comptroller received a salary of $156,611, according to the Council of State Governments.[7]

2020

In 2020, the comptroller received a salary of $147,580 according to the Council of State Governments.[8]

2019

In 2019, the comptroller received a salary of $138,305 according to the Council of State Governments.[9]

2018

In 2018, the comptroller received a salary of $138,305 according to the Council of State Governments.[10]

2017

In 2017, the comptroller received a salary of $138,305 according to the Council of State Governments.[11]

2016

In 2016, the comptroller received a salary of $138,305, according to the Council of State Governments.[12]

2015

In 2015, the comptroller received a salary of $138,305, according to the Council of State Governments.[13]

2014

In 2014, the comptroller received a salary of $131,633, according to the Council of State Governments.[14]

2013

In 2013, the comptroller received a salary of $131,633, according to the Council of State Governments.[15]

Historical officeholders

Note: Ballotpedia's state executive officials project researches state official websites for chronological lists of historical officeholders; information for the Alabama Comptroller has not yet been added because the information was unavailable on the relevant state official websites, or we are currently in the process of formatting the list for this office. If you have any additional information about this office for inclusion on this section and/or page, please email us.

Contact info

Alabama

Physical address:
100 North Union Street, Suite 220
Montgomery, AL 36104

Phone: 334-242-7063

See also

Alabama State Executive Elections News and Analysis
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Alabama State Executive Offices
Alabama State Legislature
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External links

Footnotes

  1. State of Alabama Comptroller, "About," accessed January 5, 2021
  2. Code of Alabama, "Section 41-4-51," accessed January 5, 2021
  3. Code of Alabama, "Alabama Code, Section 41-4-50," accessed January 5, 2021
  4. State of Alabama Comptroller, "Sections," accessed January 5, 2021
  5. Council of State Governments, "Book of the States 2023 Table 4.11: Selected State Administrative Officials: Annual Salaries," accessed January 15, 2025
  6. Council of State Governments, "Book of the States 2022 Table 4.11: Selected State Administrative Officials: Annual Salaries," provided to Ballotpedia by CSG personnel
  7. Issuu, "The Book of the States 2021," accessed September 22, 2022
  8. Council of State Governments, "The Book of the States 2020," accessed January 5, 2021
  9. Council of State Governments, "The Book of the States 2019," accessed January 5, 2021
  10. Council of State Governments, "The Book of the States 2018," accessed January 5, 2021
  11. Council of State Governments, "The Book of the States 2017," accessed January 5, 2021
  12. Council of State Governments, "Selected State Administrative Officials: Annual Salaries, 2016," accessed August 9, 2017
  13. Council of State Governments, "Selected State Administrative Officials: Annual Salaries, 2015," accessed August 9, 2017
  14. Council of State Governments, "Selected State Administrative Officials: Annual Salaries," accessed August 9, 2017
  15. Council of State Governments, "Selected State Administrative Officials: Annual Salaries," accessed August 9, 2017