A comptroller (pronounced either the same as controller or as / k ə m p ˈ t r oʊ l ə r / ) is a management -level position responsible for supervising the quality of accounting and financial reporting of an organization. A financial comptroller is a senior-level executive who acts as the head of accounting, and oversees the preparation of financial reports, such as balance sheets and income statements.
62-650: State comptroller , in certain instances spelled as "controller", can refer to: National comptrollers [ edit ] State Comptroller of Israel U.S. states [ edit ] California State Controller Connecticut State Comptroller Florida Comptroller State Comptroller of Illinois State Comptroller of Maryland New Hampshire State Comptroller State Comptroller of New Jersey State Comptroller of New York Texas Comptroller of Public Accounts See also [ edit ] Comptroller general (disambiguation) Topics referred to by
124-738: A demonstrative ( þis , þat ), after a possessive pronoun (e.g., hir , our ), or with a name or in a form of address. This derives from the Old English "weak" declension of adjectives. This inflexion continued to be used in writing even after final -e had ceased to be pronounced. In earlier texts, multisyllable adjectives also receive a final -e in these situations, but this occurs less regularly in later Middle English texts. Otherwise, adjectives have no ending and adjectives already ending in -e etymologically receive no ending as well. Earlier texts sometimes inflect adjectives for case as well. Layamon's Brut inflects adjectives for
186-502: A largely Anglo-Saxon vocabulary (with many Norse borrowings in the northern parts of the country) but a greatly simplified inflectional system. The grammatical relations that were expressed in Old English by the dative and instrumental cases were replaced in Early Middle English with prepositional constructions. The Old English genitive - es survives in the -'s of the modern English possessive , but most of
248-494: A lengthened – and later also modified – pronunciation of a preceding vowel. For example, in name , originally pronounced as two syllables, the /a/ in the first syllable (originally an open syllable) lengthened, the final weak vowel was later dropped, and the remaining long vowel was modified in the Great Vowel Shift (for these sound changes, see Phonology , above). The final ⟨e⟩ , now silent, thus became
310-495: A lesser extent), and, therefore, it cannot be attributed simply to the influence of French-speaking sections of the population: English did, after all, remain the vernacular . It is also argued that Norse immigrants to England had a great impact on the loss of inflectional endings in Middle English. One argument is that, although Norse and English speakers were somewhat comprehensible to each other due to similar morphology,
372-593: A process called apophony ), as in Modern English. With the discontinuation of the Late West Saxon standard used for the writing of Old English in the period prior to the Norman Conquest, Middle English came to be written in a wide variety of scribal forms, reflecting different regional dialects and orthographic conventions. Later in the Middle English period, however, and particularly with
434-524: A variant of the Northumbrian dialect (prevalent in northern England and spoken in southeast Scotland ). During the Middle English period, many Old English grammatical features either became simplified or disappeared altogether. Noun, adjective, and verb inflections were simplified by the reduction (and eventual elimination) of most grammatical case distinctions. Middle English also saw considerable adoption of Anglo-Norman vocabulary, especially in
496-583: Is a member of the International Organization of Supreme Audit Institutions . In American government, the comptroller is effectively the chief financial officer of a public body. In business management , the comptroller is closer to a chief audit executive , holding a senior role in internal audit functions. Generally, the title encompasses a variety of responsibilities, from overseeing accounting and monitoring internal controls to countersigning on expenses and commitments. The word
558-414: Is a variant of "controller". The "cont-" or "count-" part in that word was associated with "compt-", a variant of the verb "count". The term, though criticized by lexicographers such as Henry Watson Fowler , is probably retained in part because in official titles it was deemed useful to have the title dissociated from the word and concept "control". A variant explanation is that comptroller evolved in
620-413: Is different from Wikidata All article disambiguation pages All disambiguation pages Comptroller In most Commonwealth countries, the comptroller general, auditor general, or comptroller and auditor general is the external auditor of the budget execution of the government and of government-owned companies . Typically, the independent institution headed by the comptroller general
682-433: Is now rare and used only in oxen and as part of a double plural , in children and brethren . Some dialects still have forms such as eyen (for eyes ), shoon (for shoes ), hosen (for hose(s) ), kine (for cows ), and been (for bees ). Grammatical gender survived to a limited extent in early Middle English before being replaced by natural gender in the course of the Middle English period. Grammatical gender
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#1732766112925744-524: The Augustinian canon Orrm wrote the Ormulum , one of the oldest surviving texts in Middle English. The influence of Old Norse aided the development of English from a synthetic language with relatively free word order to a more analytic language with a stricter word order. Both Old English and Old Norse were synthetic languages with complicated inflections. Communication between Vikings in
806-597: The Danelaw and their Anglo-Saxon neighbours resulted in the erosion of inflection in both languages. Old Norse may have had a more profound impact on Middle and Modern English development than any other language. The effect of Old Norse on Old English was substantive, pervasive, and of a democratic character. Like close cousins, Old Norse and Old English resembled each other, and with some words and grammatical structures in common, speakers of each language roughly understood each other, but according to historian Simeon Potler
868-616: The Early Modern English and Modern English eras. Middle English generally did not have silent letters . For example, knight was pronounced [ˈkniçt] (with both the ⟨k⟩ and the ⟨gh⟩ pronounced, the latter sounding as the ⟨ch⟩ in German Knecht ). The major exception was the silent ⟨e⟩ – originally pronounced but lost in normal speech by Chaucer's time. This letter, however, came to indicate
930-649: The Norman Conquest , had normally been written in French. Like Chaucer's work, this new standard was based on the East Midlands-influenced speech of London. Clerks using this standard were usually familiar with French and Latin , influencing the forms they chose. The Chancery Standard, which was adopted slowly, was used in England by bureaucrats for most official purposes, excluding those of
992-645: The 12th century, incorporating a unique phonetic spelling system; and the Ancrene Wisse and the Katherine Group , religious texts written for anchoresses , apparently in the West Midlands in the early 13th century. The language found in the last two works is sometimes called the AB language . Additional literary sources of the 12th and 13th centuries include Layamon's Brut and The Owl and
1054-422: The 13th century and was replaced by thorn. Thorn mostly fell out of use during the 14th century and was replaced by ⟨th⟩ . Anachronistic usage of the scribal abbreviation [REDACTED] ( þe , "the") has led to the modern mispronunciation of thorn as ⟨ y ⟩ in this context; see ye olde . Wynn, which represented the phoneme /w/ , was replaced by ⟨ w ⟩ during
1116-409: The 13th century. Due to its similarity to the letter ⟨p⟩ , it is mostly represented by ⟨w⟩ in modern editions of Old and Middle English texts even when the manuscript has wynn. Under Norman influence, the continental Carolingian minuscule replaced the insular script that had been used for Old English. However, because of the significant difference in appearance between
1178-527: The 14th century, even after the loss of the majority of the continental possessions of the English monarchy . In the aftermath of the Black Death of the 14th century, there was significant migration into London , of people to the counties of the southeast of England and from the east and central Midlands of England, and a new prestige London dialect began to develop as a result of this clash of
1240-663: The 1540s after the printing and wide distribution of the English Bible and Prayer Book , which made the new standard of English publicly recognizable and lasted until about 1650. The main changes between the Old English sound system and that of Middle English include: The combination of the last three processes listed above led to the spelling conventions associated with silent ⟨e⟩ and doubled consonants (see under Orthography , below). Middle English retains only two distinct noun-ending patterns from
1302-469: The 15th century through a blend of the French compte ("an account") and the Middle English countreroller (someone who checks a copy of a scroll, from the French contreroule "counter-roll, scroll copy"), thus creating a title for a compteroller who specializes in checking financial ledgers . This etymology explains why the name is often pronounced identically to "controller" despite
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#17327661129251364-572: The Church and legalities, which used Latin and Law French respectively. The Chancery Standard's influence on later forms of written English is disputed, but it did undoubtedly provide the core around which Early Modern English formed. Early Modern English emerged with the help of William Caxton 's printing press, developed during the 1470s. The press stabilized English through a push towards standardization, led by Chancery Standard enthusiast and writer Richard Pynson . Early Modern English began in
1426-1032: The General Comptroller of Mexico City and Jalisco has the Comptroller General Office of the State of Jalisco. The title of comptroller is used in the Royal Household for various offices, including: The Comptroller of the Navy is a post in the Royal Navy responsible for procurement and matériel . The Comptroller and City Solicitor is one of the High Officers of the City of London Corporation , responsible for provision of all legal services. The post of comptroller dates from 1311, and that of City Solicitor from 1544;
1488-557: The Nightingale . Some scholars have defined "Early Middle English" as encompassing English texts up to 1350. This longer time frame would extend the corpus to include many Middle English Romances (especially those of the Auchinleck manuscript c. 1330 ). Gradually, the wealthy and the government Anglicised again, although Norman (and subsequently French ) remained the dominant language of literature and law until
1550-591: The Norse speakers' inability to reproduce the ending sounds of English words influenced Middle English's loss of inflectional endings. Important texts for the reconstruction of the evolution of Middle English out of Old English are the Peterborough Chronicle , which continued to be compiled up to 1154; the Ormulum , a biblical commentary probably composed in Lincolnshire in the second half of
1612-544: The Old English -eþ , Midland dialects showing -en from about 1200, and Northern forms using -es in the third person singular as well as the plural. The past tense of weak verbs was formed by adding an -ed(e) , -d(e) , or -t(e) ending. The past-tense forms, without their personal endings, also served as past participles with past-participle prefixes derived from Old English: i- , y- , and sometimes bi- . Strong verbs , by contrast, formed their past tense by changing their stem vowel (e.g., binden became bound ,
1674-713: The Old Norse influence was strongest in the dialects under Danish control that composed the southern part of the Northern England (corresponding to the Scandinavian Kingdom of Jórvík ), the East Midlands and the East of England , words in the spoken language emerged in the 10th and 11th centuries near the transition from Old to Middle English. Influence on the written languages only appeared from
1736-604: The United States, the United Kingdom, Australia, New Zealand, Israel, and Canada, a comptroller or financial comptroller reports to the CFO in companies that have one. Businesses typically use the spelling controller , while government organizations use comptroller . In India, Comptroller is an appointment. In Mexico, the comptroller, translated as 'contralor', was established in the public administration during
1798-710: The abundance of Modern English words for the mechanisms of government that are derived from Anglo-Norman, such as court , judge , jury , appeal , and parliament . There are also many Norman-derived terms relating to the chivalric cultures that arose in the 12th century, an era of feudalism , seigneurialism , and crusading . Words were often taken from Latin, usually through French transmission. This gave rise to various synonyms, including kingly (inherited from Old English), royal (from French, inherited from Vulgar Latin), and regal (from French, which borrowed it from Classical Latin). Later French appropriations were derived from standard, rather than Norman, French. Examples of
1860-494: The areas of politics, law, the arts, and religion, as well as poetic and emotive diction. Conventional English vocabulary remained primarily Germanic in its sources, with Old Norse influences becoming more apparent. Significant changes in pronunciation took place, particularly involving long vowels and diphthongs, which in the later Middle English period began to undergo the Great Vowel Shift . Little survives of early Middle English literature , due in part to Norman domination and
1922-638: The beginning of the 13th century, this delay in Scandinavian lexical influence in English has been attributed to the lack of written evidence from the areas of Danish control, as the majority of written sources from Old English were produced in the West Saxon dialect spoken in Wessex , the heart of Anglo-Saxon political power at the time. The Norman Conquest of England in 1066 saw the replacement of
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1984-414: The clergy for written communication and record-keeping. A significant number of Norman words were borrowed into English and used alongside native Germanic words with similar meanings. Examples of Norman/Germanic pairs in Modern English include pig and pork , calf and veal , wood and forest , and freedom and liberty . The role of Anglo-Norman as the language of government and law can be seen in
2046-507: The comparative and superlative (e.g., greet , great; gretter , greater). Adjectives ending in -ly or -lich formed comparatives either with -lier , -liest or -loker , -lokest . A few adjectives also displayed Germanic umlaut in their comparatives and superlatives, such as long , lenger . Other irregular forms were mostly the same as in modern English. Middle English personal pronouns were mostly developed from those of Old English , with
2108-486: The development of the Chancery Standard in the 15th century, orthography became relatively standardised in a form based on the East Midlands-influenced speech of London. Spelling at the time was mostly quite regular . (There was a fairly consistent correspondence between letters and sounds.) The irregularity of present-day English orthography is largely due to pronunciation changes that have taken place over
2170-495: The different dialects, that was based chiefly on the speech of the East Midlands but also influenced by that of other regions. The writing of this period, however, continues to reflect a variety of regional forms of English. The Ayenbite of Inwyt , a translation of a French confessional prose work, completed in 1340, is written in a Kentish dialect . The best known writer of Middle English, Geoffrey Chaucer , wrote in
2232-405: The distinct spelling. However, comptroller is sometimes pronounced phonetically by those unaware of the word's origins or who wish specifically to avoid confusion with "controller". In business, the comptroller is the person who, independently from the chief financial officer in some countries, oversees accounting, and the implementation and monitoring of internal controls. In countries such as
2294-531: The double consonant represented a sound that was (or had previously been) geminated (i.e., had genuinely been "doubled" and would thus have regularly blocked the lengthening of the preceding vowel). In other cases, by analogy, the consonant was written double merely to indicate the lack of lengthening. The basic Old English Latin alphabet consisted of 20 standard letters plus four additional letters: ash ⟨æ⟩ , eth ⟨ð⟩ , thorn ⟨þ⟩ , and wynn ⟨ƿ⟩ . There
2356-468: The end of the Middle English period only the strong -'s ending (variously spelled) was in use. Some formerly feminine nouns, as well as some weak nouns, continued to make their genitive forms with -e or no ending (e.g., fole hoves , horses' hooves), and nouns of relationship ending in -er frequently have no genitive ending (e.g., fader bone , "father's bane"). The strong -(e)s plural form has survived into Modern English. The weak -(e)n form
2418-418: The exception of the third person plural, a borrowing from Old Norse (the original Old English form clashed with the third person singular and was eventually dropped). Also, the nominative form of the feminine third person singular was replaced by a form of the demonstrative that developed into sche (modern she ), but the alternative heyr remained in some areas for a long time. As with nouns, there
2480-412: The indicator of the longer and changed pronunciation of ⟨a⟩ . In fact, vowels could have this lengthened and modified pronunciation in various positions, particularly before a single consonant letter and another vowel or before certain pairs of consonants. A related convention involved the doubling of consonant letters to show that the preceding vowel was not to be lengthened. In some cases,
2542-561: The main difference lied on their inflectional endings, which led to much confusion within the mixed population that existed in the Danelaw, this endings tended gradually to become obscured and finally lost, "simplifying English grammar" in the process. In time, the inflections melted away and the analytic pattern emerged. Viking influence on Old English is most apparent in pronouns , modals, comparatives, pronominal adverbs (like hence and together ), conjunctions, and prepositions show
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2604-417: The masculine accusative, genitive, and dative, the feminine dative, and the plural genitive. The Owl and the Nightingale adds a final -e to all adjectives not in the nominative, here only inflecting adjectives in the weak declension (as described above). Comparatives and superlatives were usually formed by adding -er and -est . Adjectives with long vowels sometimes shortened these vowels in
2666-427: The more complex system of inflection in Old English : Nouns of the weak declension are primarily inherited from Old English n -stem nouns but also from ō -stem, wō -stem, and u -stem nouns, which did not inflect in the same way as n -stem nouns in Old English, but joined the weak declension in Middle English. Nouns of the strong declension are inherited from the other Old English noun stem classes. Some nouns of
2728-490: The most marked Danish influence. The best evidence of Scandinavian influence appears in extensive word borrowings; however, texts from the period in Scandinavia and Northern England do not provide certain evidence of an influence on syntax. However, at least one scholarly study of this influence shows that Old English may have been replaced entirely by Norse, by virtue of the change from Old English to Norse syntax. While
2790-551: The most part, being improvised. By the end of the period (about 1470), and aided by the invention of the printing press by Johannes Gutenberg in 1439, a standard based on the London dialects (Chancery Standard) had become established. This largely formed the basis for Modern English spelling, although pronunciation has changed considerably since that time. Middle English was succeeded in England by Early Modern English , which lasted until about 1650. Scots developed concurrently from
2852-693: The old insular g and the Carolingian g (modern g ), the former continued in use as a separate letter, known as yogh , written ⟨ȝ⟩ . This was adopted for use to represent a variety of sounds: [ɣ], [j], [dʒ], [x], [ç] , while the Carolingian g was normally used for [g]. Instances of yogh were eventually replaced by ⟨j⟩ or ⟨y⟩ and by ⟨gh⟩ in words like night and laugh . In Middle Scots , yogh became indistinguishable from cursive z , and printers tended to use ⟨z⟩ when yogh
2914-423: The other case endings disappeared in the Early Middle English period, including most of the roughly one dozen forms of the definite article ("the"). The dual personal pronouns (denoting exactly two) also disappeared from English during this period. The loss of case endings was part of a general trend from inflections to fixed word order that also occurred in other Germanic languages (though more slowly and to
2976-624: The period when Middle English was spoken as being from 1150 to 1500. This stage of the development of the English language roughly coincided with the High and Late Middle Ages . Middle English saw significant changes to its vocabulary, grammar, pronunciation, and orthography . Writing conventions during the Middle English period varied widely. Examples of writing from this period that have survived show extensive regional variation. The more standardized Old English literary variety broke down and writing in English became fragmented and localized and was, for
3038-651: The presidency of Miguel de la Madrid , when he created the Secretariat of the General Comptroller of the Federation [ es ] in 1982. This ministry was renamed as the Secretariat of the Civil Service by president Vicente Fox in 2003. Nevertheless, several states still name as General Comptroller Office their audit and oversight institutions. Namely, Mexico City has the Secretariat of
3100-403: The prestige that came with writing in French rather than English. During the 14th century, a new style of literature emerged with the works of writers including John Wycliffe and Geoffrey Chaucer , whose Canterbury Tales remains the most studied and read work of the period. The transition from Late Old English to Early Middle English had taken place by the 1150s to 1180s, the period when
3162-569: The resulting doublet pairs include warden (from Norman) and guardian (from later French; both share a common ancestor loaned from Germanic). The end of Anglo-Saxon rule did not result in immediate changes to the language. The general population would have spoken the same dialects as they had before the Conquest. Once the writing of Old English came to an end, Middle English had no standard language, only dialects that evolved individually from Old English. Early Middle English (1150–1350) has
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#17327661129253224-431: The same term [REDACTED] This disambiguation page lists articles associated with the title State Comptroller . If an internal link led you here, you may wish to change the link to point directly to the intended article. Retrieved from " https://en.wikipedia.org/w/index.php?title=State_Comptroller&oldid=1252270857 " Category : Disambiguation pages Hidden categories: Short description
3286-807: The second half of the 14th century in the emerging London dialect, although he also portrays some of his characters as speaking in northern dialects, as in " The Reeve's Tale ". In the English-speaking areas of lowland Scotland , an independent standard was developing, based on the Northumbrian dialect . This would develop into what came to be known as the Scots language . A large number of terms for abstract concepts were adopted directly from scholastic philosophical Latin (rather than via French). Examples are "absolute", "act", "demonstration", and "probable". The Chancery Standard of written English emerged c. 1430 in official documents that, since
3348-458: The second person singular in -(e)st (e.g., þou spekest , "thou speakest"), and the third person singular in -eþ (e.g., he comeþ , "he cometh/he comes"). ( þ (the letter "thorn") is pronounced like the unvoiced th in "think", but under certain circumstances, it may be like the voiced th in "that"). The following table illustrates a typical conjugation pattern: Plural forms vary strongly by dialect, with Southern dialects preserving
3410-409: The strong type have an -e in the nominative/accusative singular, like the weak declension, but otherwise strong endings. Often, these are the same nouns that had an -e in the nominative/accusative singular of Old English (they, in turn, were inherited from Proto-Germanic ja -stem and i -stem nouns). The distinct dative case was lost in early Middle English, and although the genitive survived, by
3472-440: The top levels of the English-speaking political and ecclesiastical hierarchies by Norman rulers who spoke a dialect of Old French , now known as Old Norman , which developed in England into Anglo-Norman . The use of Norman as the preferred language of literature and polite discourse fundamentally altered the role of Old English in education and administration, even though many Normans of this period were illiterate and depended on
3534-658: The two were amalgamated in 1945. The Comptroller General of Patents, Designs and Trade Marks is the head of the UK Intellectual Property Office or Patent Office . The Comptroller and Auditor General is head of the National Audit Office , and is the successor of the former Comptroller General of the Exchequer and the former Commissioners of Audit . The title of comptroller is held by various government officials. In Spain,
3596-469: The word comptroller is translated as " Interventor ". Middle English Middle English (abbreviated to ME ) is a form of the English language that was spoken after the Norman Conquest of 1066, until the late 15th century. The English language underwent distinct variations and developments following the Old English period. Scholarly opinion varies, but the University of Valencia states
3658-425: Was indicated by agreement of articles and pronouns (e.g., þo ule "the feminine owl") or using the pronoun he to refer to masculine nouns such as helm ("helmet"), or phrases such as scaft stærcne (strong shaft), with the masculine accusative adjective ending -ne . Single-syllable adjectives added -e when modifying a noun in the plural and when used after the definite article ( þe ), after
3720-520: Was not yet a distinct j , v , or w , and Old English scribes did not generally use k , q , or z . Ash was no longer required in Middle English, as the Old English vowel /æ/ that it represented had merged into /a/ . The symbol nonetheless came to be used as a ligature for the digraph ⟨ae⟩ in many words of Greek or Latin origin, as did ⟨œ⟩ for ⟨oe⟩ . Eth and thorn both represented /θ/ or its allophone / ð / in Old English. Eth fell out of use during
3782-417: Was ousted by it in most dialects by the 15th. The following table shows some of the various Middle English pronouns. Many other variations are noted in Middle English sources because of differences in spellings and pronunciations at different times and in different dialects. As a general rule, the indicative first person singular of verbs in the present tense ended in -e (e.g., ich here , "I hear"),
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#17327661129253844-475: Was some inflectional simplification (the distinct Old English dual forms were lost), but pronouns, unlike nouns, retained distinct nominative and accusative forms. Third person pronouns also retained a distinction between accusative and dative forms, but that was gradually lost: The masculine hine was replaced by him south of the River Thames by the early 14th century, and the neuter dative him
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