In 1933, the 45th General Assembly passed the Budget and Control Act creating the Office of the State Comptroller to be appointed to serve under the general direction of the Governor. The office was responsible for the state budget and the control of state government accounts. Two years later, the 47th General Assembly created the State Board of Appeals (composed of the Comptroller, Auditor, and Treasurer) with the authority to review local budgets with certain expenditures and tax levies; with the comptroller's office having the duty of administering local tax law. As a part of state government reorganization in 1986, some of the duties of the Office of Planning and Programming and the Office of State Comptroller were combined to create a new agency, the Department of Management, consisting of four divisions: state budget, local budget, planning and policy development, and project management.
