Administrative Information

Access Restrictions

There are no restrictions.

Use Restrictions

There are no restrictions.

Preferred Citation

Virginia. Auditing Board. Accounts of the Auditing Board, 1861-1864. Accession 50690. State government records collection, The Library of Virginia, Richmond, Va. 23219.

Acquisition Information

Acquisition information unknown.

Historical Information

The state government faced serious problems in mobilizing for war after Virginia seceded from the Union on April 17, 1861. In response to this, the secession convention passed an ordinance on April 27, creating a board of commissioners to audit and settle all account for expenses and claims incurred in the defense of the state. This included assembling, arming, equipping and maintaining troops and the navy, transporting munitions, and paying for damages. This ordinance was repealed on April 30, 1861, when a new, more comprehensive ordinance was passed. Although the three members of the board initially were appointed by the convention, vacancies were filled by the governor. The board continued in operation until the end of the Civil War.

Scope and Content

The Accounts of the Auditing Board are housed in three archival boxes and are arranged in chronological order by date of action (i.e. allowed or rejected). Included are vouchers, receipts, reports, and a limited amount of correspondence documenting the settlement of accounts of the Ordnance Department, Quartermaster's Department, and militia by the Auditing Board during the Civil War. The correspondence in this collection is usually addressed to George W. Munford, President of the Auditing Board. In addition, there is correspondence from both Col. L.R. Smoot, Quartermaster General, & Charles Dimmock and J.S. Shriver, Colonels of Ordnance. The accounts comprise the bulk of the collection and are endorsed by the Auditing Board as to whether the account was allowed or rejected. The accounts were often certified by J. Bell Bigger, Clerk of the Auditing Board. The collection also contains accounts allowed but not called for between 1861 and 1862. Lastly, there is a copy of the ordinance adopted on 27 April 1861 by the Convention of Virginia creating a Board of Claims, a.k.a Auditing Board, under George W. Munford, John R. Tucker, & Jonathan M. Bennett to settle all the claims for expenditures arising from the organization , equipment, & support of the land & naval forces of the Commonwealth. Note that there are other additional collections related to the settlement of similar accounts by the Auditing Board. These include the records of the Ordnance Dept. (Acc.# 38943) and the Records of the Quartermaster's Dept. (Acc.# 39386). Both collections should be consulted when researching the settlement of Commonwealth's accounts during the Civil War.

Arrangement

This collection is arranged into the following series: