Unknown Author
2 Samuel 20:24ESV·author unknown

and Adoram was in charge of the forced labor; and Jehoshaphat the son of Ahilud was the recorder;

Matthew Henry Presbyterian @wholebiblehenry

Here is an account of the state of David's court after his restoration. Joab retained the office of general, being too great to be displaced. Benaiah, as before, was captain of the guards. Here is one new office erected, which we had not (Sa2 8:16-18), that of treasurer, or one over the tribute, for it was not till towards the latter end of his time...

Commenting on 2 Samuel 20:23-26

John Gill Reformed Baptist @doctorgill

And Adoram was over the tribute,.... Or over those that collected and brought it, as the Targum; this was a new office, and which respected both the revenue he received from his own people, and the tribute brought him from the nations conquered by him: and Jehoshaphat the son of Ahilud was recorder; who was in this office before, and now continued and established in it, Sa2 8:16.

Adam Clarke Methodist @methodicalclarke

Adoram was over the tribute - Probably the chief receiver of the taxes; or Chancellor of the Exchequer, as we term it. Jehoshaphat - recorder - The registrar of public events.