The Department of the Auditor General is responsible for ensuring that the state s money is spent legally and properly. The department, administered by the government of the state of Pennsylvania, has been in operation since 1809. Its Bureau of County Audits examines the records of district courts and county offices. The department ensures that state-owned facilities follow the state laws and guidelines while spending the state s funds. The Department of the Auditor General gathers information on the wastage and misuse of public funds through the Office of Special Investigations. The department also operates the Bureau of Federal Audits and the Bureau of Municipal Pension Audits.