2 Samuel 20:24

And Adoram was over the tribute: and Jehoshaphat the son of Ahilud was recorder:

2 Samuel, in which this roll of officers stands, covers almost the entire reign of David over all Israel. In Hebrew the two books of Samuel are one book, named from the prominence of Samuel in the first part, though Samuel himself did not write them. Its material was drawn from the books of Samuel and Nathan and Gad, the seers of Israel, from records of the kingdom kept by scribes and secretaries, and from the poetry and songs of the nation, put together by one like the faithful Nathan or Gad who tells the whole truth without fear or favor.

In its immediate setting the list belongs to the quarrel between the men of Judah and the men of Israel after the suppression of Absalom's revolt, which gave occasion for the revolt of Sheba son of Bichri that threatened to become very serious. It shows that the troubles of David were not yet ended, as one of the calamities directly traceable to his sin in the case of Uriah, fulfilling Nathan's word that the sword should never depart from his house.