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State auditors (also known as state comptrollers, state controllers, or state examiners, among others) are fiscal officers lodged in the executive or legislative branches of U.S. state governments who serve as external auditors, financial controllers, bookkeepers, or inspectors general of public funds. The office of state auditor may be a creature of the state constitution or one created by statutory law.[1]

Selection

Method

The mode of selecting the state auditor varies among the many states and territories. In 24 states, the state auditor is a constitutional officer elected by the voters or the state legislature for specified terms of office. For example, state auditors in California, Idaho, Illinois, Minnesota, Nevada, Pennsylvania, Texas, and Washington are elected by the voters. Maine and Tennessee are the only states where the state auditor is elected by the legislature. In the remaining states, the state auditor is appointed by and serves at the pleasure of the governor or the relevant state legislature.[2] In those states where the state auditor is appointed by the governor, the appointment is always subject to either legislative nomination or confirmation.[3]

Quantity

Several states have both an elected auditor serving alongside another auditor that is appointed by and reports exclusively to the legislature. Government auditing arrangements in Minnesota, Utah, and Washington reflect this model. Under such circumstances, the respective jurisdictions of the aforementioned officials is such so that their responsibilities complement one another. In the case of Washington for instance, the state auditor conducts independent audits and investigations of the fiscal condition of local governments and state agencies alike, while the legislative auditor evaluates state agency financial management and performance in support of the legislature's oversight functions.[4][5] This division of government auditing responsibility is in keeping with two core principles of state and local government auditing in the United States:

  1. A state auditor elected by the people is functionally independent from all other public officials and is therefore duly empowered to superintend and verify the condition of public accounts, funds, and resources without fear of reprisal. Barring other constitutional remedies, only the voters can remove and replace an elected state auditor. This institutional independence combats corruption and promotes government accountability directly to the electorate in the spirit of Jacksonian democracy.[6]
  2. A legislative auditor subject to the direction and supervision of the state legislature ensures that the legislature, which appropriates funds and establishes program goals in public policy, will ultimately review program expenditures and results. Thus, state government is accountable to the people through their elected representatives.[7]

Powers and duties

Typologies

Supervising public finances and improving the efficiency and effectiveness of public administration are the primary business of America's state auditors. However, distinctions exist in their functions. Generally speaking, external auditors examine public accounts in order to detect and prevent waste, fraud, and abuse of public funds and resources. These audits may be concerned with rendering an opinion on the basic financial statements of governmental entities, verifying regulatory compliance, assessing the strength and design of internal controls, or evaluating program performance. External auditors operate outside of the statewide accounting and financial reporting framework and do not report to executive branch administrators, meaning they have the relevant independence to objectively verify the condition of public finances. This independence, required by Government Auditing Standards, is guaranteed by either direct election of the voters or by manner of legislative appointment.

While similar, inspectors general are not external auditors. Quite to the contrary, inspectors general operate within the entities that they serve. They cannot independently audit governmental financial statements since they report to the very public administrators that prepare them. Instead, inspectors general serve as an objective assurance and consulting activity to either the duly elected governor or individual state agencies, with a remit specifically tailored to investigating corruption within public office and recommending more efficient business practices in the delivery of public services. For the purpose of brevity, this article focuses only on those inspectors general with a mandate encompassing the whole of state government as opposed to individual state agencies.

Meanwhile, governmental accounting is the province of two different types of accountants – bookkeepers and financial controllers. Once the norm in the United States, bookkeepers are now few in number. Bookkeepers are independently elected constitutional officers whose principal duty is to scrutinize, control, and record the disbursement of public funds paid out of the state treasury. All bookkeepers preaudit claims by and against the state, issue warrants on the treasury in payment of claims approved, administer payroll to state employees, and keep a record of fund balances. Other duties may be assigned to bookkeepers by law, such as the administration of unclaimed property, securities and insurance regulation, or the auditing of local government finances. Meanwhile, financial controllers exist to account for a given state’s financial condition. In these respects, financial controllers are charged with operating the statewide accounting system, approving or processing financial transactions, prescribing and enforcing internal controls, and preparing financial reports, among other related responsibilities. The vast majority of state government accountants are financial controllers; in those states lacking bookkeepers, the responsibilities of that office are instead performed by the pertinent financial controller.

Variations on the conceptual models

Public organizational theory and state law do not always clearly distinguish the functions of America's state auditors based on their official titles.[2] In fact, the elected financial controllers in Arkansas, Indiana, South Dakota, and Wyoming are designated as "state auditor. Meanwhile, New Jersey's inspector general is named the "state comptroller" and Tennessee's external auditor is constitutionally the "comptroller of the treasury". This etymological discrepancy is the result of the government accounting profession evolving over the course of American history and provides, in part, for many variations on the conceptual models. Some state auditors perform functions altogether unrelated to public-sector accounting or auditing. Of note, New York combines the normally disparate functions of government accounting and government auditing into its elected state comptroller, with the incumbent also managing public pensions and investing state funds. No other state or territory consolidates so much financial power into a single state auditor.

On the other hand, some states constrain the authority of their auditors to specific functions. For example, the bulk of the Alabama state auditor's responsibilities entail inventorying state personal property, with only a limited role for financial audits of the state treasurer's and state comptroller's accounts. South Dakota's state auditor is broadly responsible for preauditing state agency claims and vouchers, issuing warrants on the state treasurer to pay funds out of the treasury, and administering payroll. However, no other functional responsibilities within the government machinery applicable to financial controllership have been assigned to the South Dakota state auditor. Rather, a separate state agency under the direction of the governor maintains the state accounting system, develops and maintains internal controls, and preparing financial reports, in addition to preparing and administering the state budget. Montana's state auditor does not even audit public funds or maintain fiscal control over the state treasury in the traditional sense. Rather, the auditorregulates Montana's securities and insurance industries.

Scope of audit authority

For the majority of states where the state auditor audits public accounts, their scope of authority encompasses all state agencies. In a plurality of these same states, the auditor's jurisdiction also extends to local governments.[2] Government auditing arrangements are unique in Illinois, Minnesota, New Jersey, and West Virginia however with respect to the fact that their respective state auditors primarily or exclusively audit local governments. In the case of the Illinois comptroller and West Virginia state auditor, these elected state auditors also serve as financial controllers of state agencies. To the contrary, New Jersey's state comptroller functions as an inspector general for the executive branch of state government and is a member of the governor's cabinet.[8][9] Minnesota is particularly unique. In that state, the state auditor, who is elected, is the only state auditor in the United States to broadly supervise and audit the fiscal concerns of local governments. In fact, nearly 5,000 local governments which altogether spend some $40 billion annually come under the state auditor's purview.[10] With that said, the state auditor's authority over state agencies extends only to the statewide single audit of federal funds spent by state agencies and their subrecipients. A separate legislative auditor appointed by and reporting to the state legislature is responsible for audits and evaluations of state agency financial management and performance.[11]

Miscellaneous responsibilities

As independently chosen external auditors, financial controllers and inspectors general, America's state auditors exist to safeguard public finances from misappropriation and maladministration. In short, their work combats corruption and keeps government accountable for the efficient and effective use of tax dollars. Nevertheless, their accounting and auditing activities are frequently put to use for connected purposes. In Colorado for instance, the state auditor reports on the effectiveness of health exchanges and marijuana legalization. Meanwhile, California's state auditor is involved in the redistricting process.

Professional standards

State financial controllers prepare financial statements and keep accounts in accordance with Generally Accepted Accounting Principles issued by the Governmental Accounting Standards Board.[12] Meanwhile, state external auditors and inspectors general exercise their authority in accordance with Government Auditing Standards (GAGAS) promulgated by the comptroller general of the United States, the head of the U.S. Government Accountability Office.[13] Otherwise known as the "Yellow Book", GAGAS prescribes best practice for auditing state agencies and local governments in the United States. In the case of inspectors general, they are also subject to Quality Standards for Inspections and Evaluations prescribed by the Council of the Inspectors General on Integrity and Efficiency, an independent committee created by an Act of Congress consisting of the U.S. government's many inspectors general.[14]

Professional affiliations

State external auditors and financial controllers in the United States - whether elected or appointed - are organized nationally as the National State Auditors' Association and the National Association of State Comptrollers. Both secretariats are housed within the National Association of State Auditors, Comptrollers and Treasurers.[3] State inspectors general belong to the Association of Inspectors General.[15]

Tables of America's state auditors

Elected state auditors in the United States

Incumbent State Party Assumed office Title Mode of election Type of state auditor Scope of accounting function Scope of audit authority, noting primary and secondary jurisdiction Other responsibilities Website
Andrew Sorrell Alabama Republican January 16, 2023 State Auditor Elected by voters External auditor Inventories state personal property Accounts of State Treasurer and Department of Finance Sits on state boards that appoint county election officials, approve claims against the state, and compromise or settle tax appeals Alabama Office of the State Auditor
Dennis Milligan Arkansas Republican January 10, 2023 Auditor of State Elected by voters Bookkeeper Claims auditor, fund accountant, and payroll officer of state government Not applicable Administers unclaimed property Arkansas Office of the Auditor of State
Malia Cohen California Democratic January 2, 2023 State Controller Elected by voters Financial controller General accountant, claims auditor, internal auditor, and payroll officer of state government Local governments Administers unclaimed property, collects property taxes, and is a voting member of the Board of Equalization, State Lands Commission, State Teacher's Retirement System, and the Public Employees' Retirement System, among 70 boards and commissions California Office of the State Controller
Sean Scanlon Connecticut Democratic January 4, 2023 State Comptroller Elected by voters Financial controller General accountant, claims auditor, and payroll officer of state government Not applicable Administers public pensions Connecticut Office of the State Comptroller
Lydia York Delaware Democratic January 3, 2023 Auditor of Accounts Elected by voters External auditor Not applicable State agencies and local governments Attests to the election returns certified by the commissioner of elections and serves as member of the Insurance Coverage Determination Committee Delaware Office of the Auditor of Accounts
Benjamin Cruz Guam Nonpartisan[16] September 13, 2018 Public Auditor Elected by voters External auditor Not applicable Whole of territorial government, including localities Administers a government ethics training program and publishes meeting agendas and approved minutes of territorial agencies, boards, commissions, and public corporations Ufisinan I Kuinentan Pupbliku
Jimmy Patronis Florida Republican January 30, 2017 Chief Financial Officer Elected by voters Financial controller General accountant, claims auditor, and payroll officer of state government Prescribes standards for auditing local governments and reviews localities' annual financial reports Ex officio state treasurer and state fire marshal; also administers unclaimed property and regulates deathcare and insurance industries Florida Department of Financial Services
Brandon Woolf Idaho Republican October 15, 2012 State Controller Elected by voters Financial controller General accountant, claims auditor, and payroll officer of state government Not applicable Provides information technology services to state agencies Idaho State Controller's Office
Susana Mendoza Illinois Democratic December 5, 2016 Comptroller Elected by voters Financial controller General accountant, claims auditor, and payroll officer of state government Local governments Administers public cemetery funds and reports on the state's debt Office of the Illinois Comptroller
Elise Nieshalla Indiana Republican December 1, 2023 Auditor of State Elected by voters Financial controller General accountant, claims auditor, and payroll officer of state government Not applicable Collects and distributes property taxes to local governments and reviews local governments' budget documents Indiana Office of the Auditor of State
Rob Sand Iowa Democratic January 2, 2019 Auditor of State Elected by voters External auditor Not applicable State agencies and local governments Member of various boards, councils, and commissions, including the Executive Council Iowa Office of the Auditor of State
Allison Ball Kentucky Republican January 1, 2024 Auditor of Public Accounts Elected by voters External auditor Not applicable State agencies and local governments Administers a scholarship program for economically disadvantaged accounting students pursuing courses of study at Kentucky institutions of higher education Office of the Auditor of Public Accounts of the Commonwealth of Kentucky
Matthew Dunlap Maine Democratic January 4, 2021 State Auditor Elected by Legislature External auditor Not applicable State agencies and local governments Administers the finances of Maine's Unorganized Territory (the northern third of the state) Maine Office of the State Auditor
Brooke Lierman Maryland Democratic January 16, 2023 Comptroller Elected by voters Financial controller General accountant, claims auditor, and payroll officer of state government Not applicable Collects state taxes, administers unclaimed property, and supervises the issuance of business licenses Office of the Maryland Comptroller
Diana DiZoglio Massachusetts Democratic January 18, 2023 State Auditor Elected by voters External auditor Not applicable State agencies Determines if state laws impose unfunded mandates on local governments, monitors municipal budgets, and studies issues pertinent to local government finances Office of the Massachusetts State Auditor
Julie Blaha Minnesota Democratic–Farmer–Labor January 7, 2019 State Auditor Elected by voters External auditor Not applicable Local governments, plus state agencies that receive federal awards Certifies state property tax levy and sits on boards that oversee public pensions, public records, state investments, and state lands Office of the Minnesota State Auditor
Shad White Mississippi Republican July 16, 2018 State Auditor Elected by voters External auditor Not applicable Local governments and state agencies Prescribes system for preaudits of disbursements Mississippi Office of the State Auditor
Scott Fitzpatrick Missouri Republican January 9, 2023 State Auditor Elected by voters External auditor Not applicable State agencies and local governments Prescribes uniform systems of accounting for all public entities Office of the Missouri State Auditor
Troy Downing Montana Republican January 4, 2021 State Auditor Elected by voters Securities and insurance regulator Not applicable Investment firms and insurance companies Member of the State Land Board Office of the Montana State Auditor, Commissioner of Securities and Insurance
Mike Foley Nebraska Republican January 5, 2023 Auditor of Public Accounts Elected by voters External auditor Not applicable State agencies and local governments Member of Board of State Canvassers and State Records Board Office of the Nebraska Auditor of Public Accounts
Andy Matthews Nevada Republican January 2, 2023 State Controller Elected by voters Financial controller General accountant, claims auditor, debt collector, and payroll officer of state government Fraud in state government Member of the Board of Finance, Executive Branch Audit Committee, and Transportation Department Board of Directors Nevada State Controller's Office
Joe Maestas New Mexico Democratic January 1, 2023 State Auditor Elected by voters External auditor Not applicable Local governments and state agencies Member of the State Commission of Public Records and Archives State Auditor's Office of New Mexico
Tom DiNapoli New York Democratic February 7, 2007 State Comptroller Elected by voters Financial controller General accountant, claims auditor, and payroll officer of state government State agencies and local governments Administers unclaimed property, invests state funds, and manages public pensions New York Department of Audit and Control
Jessica Holmes North Carolina Democratic December 16, 2023 State Auditor Elected by voters External auditor Not applicable State agencies, plus any local government when directed by the Local Government Commission Member of Council of State and Local Government Commission North Carolina Office of the State Auditor
Josh Gallion North Dakota Republican January 1, 2017 State Auditor Elected by voters External auditor Not applicable State agencies and local governments Conducts compliance reviews and audits of federal royalty payments from oil, gas, and coal leases. North Dakota Office of the State Auditor
Keith Faber Ohio Republican January 12, 2019 Auditor of State Elected by voters External auditor Not applicable Local governments and state agencies Enforces open meeting and public records laws Office of the Ohio Auditor of State
Cindy Byrd Oklahoma Republican January 14, 2019 State Auditor and Inspector Elected by voters External auditor Not applicable State agencies and local governments Member of Commissioners of the Land Office Office of the Oklahoma State Auditor and Inspector
LaVonne Griffin-Valade Oregon Democratic June 30, 2023 Secretary of State Elected by voters External auditor Not applicable State agencies and state-supported programs delivered by local governments; also performs work paper reviews of local government audits Registers businesses, manages the state archives, and administers elections Audit Division, Office of the Oregon Secretary of State
Tim DeFoor Pennsylvania Republican January 19, 2021 Auditor General Elected by voters External auditor Not applicable State agencies and local governments Audits corporate tax returns Pennsylvania Department of the Auditor General
Brian Gaines South Carolina Democratic May 12, 2023 Comptroller General Elected by voters Financial controller General accountant, claims auditor, and payroll officer of state government Not applicable Member of the State Fiscal Accountability Authority Office of the Comptroller General of South Carolina
Rich Sattgast South Dakota Republican January 5, 2019 State Auditor Elected by voters Bookkeeper Claims auditor, fund accountant, and payroll officer for state government Not applicable Member of the State Board of Finance South Dakota Office of the State Auditor
Jason Mumpower Tennessee Republican January 13, 2021 Comptroller of the Treasury Elected by Legislature External auditor Not applicable Local governments and state agencies Issues and manages state and local government debt Office of the Tennessee Comptroller of the Treasury
Glenn Hegar Texas Republican January 20, 2015 Comptroller of Public Accounts Elected by voters Financial controller General accountant, claims auditor, and payroll officer of state government Not applicable Collects state and local taxes, procures goods and services for state agencies, and serves as state treasurer Office of the Texas Comptroller of Public Accounts
John Dougall Utah Republican January 7, 2013 State Auditor Elected by voters External auditor Not applicable State agencies and local governments Enforces state's data privacy law Utah Office of the State Auditor
Doug Hoffer Vermont Democratic January 10, 2013 Auditor of Accounts Elected by voters External auditor Not applicable State agencies Publishes an internal control checklist for local government funds Office of the Vermont Auditor of Accounts
Pat McCarthy Washington Democratic January 11, 2017 State Auditor Elected by voters External auditor Not applicable Local governments and state agencies Enforces open meetings, public records, and whistleblower protection laws Office of the Washington State Auditor
JB McCuskey West Virginia Republican January 16, 2017 State Auditor Elected by voters Bookkeeper Claims auditor, fund accountant, and payroll officer of state government Local governments, plus fraud throughout the public sector Regulates securities industry and administers tax-delinquent property West Virginia State Auditor's Office
Kristi Racines Wyoming Republican January 7, 2019 State Auditor Elected by voters Financial controller General accountant, claims auditor, and payroll officer of state government Not applicable Member of State Board of Land Commissioners and State Loan and Investment Board Wyoming State Auditor's Office

Appointed state auditors in the United States

Incumbent State Party Assumed office Title Mode of appointment Type of state auditor Scope of accounting function Scope of audit authority, noting primary and secondary jurisdiction Other responsibilities Website
Rachel Riddle Alabama Nonpartisan January 2011 Chief Examiner of Public Accounts Appointed by Legislative Committee on Public Accounts[17] External auditor Not applicable Local governments and state agencies Prescribes uniform systems of accounting for all public offices Alabama Department of Examiners of Public Accounts
Kathleen D. Baxter Alabama Nonpartisan July 2017 Comptroller Appointed by Director of Finance from civil service, with Governor's approval[18] Financial controller General accountant, claims auditor, and payroll officer of state government Not applicable Settles with county tax collectors for fines, fees, and forfeitures due the state Alabama State Comptroller's Office
Kris Curtis Alaska Nonpartisan January 2012 Legislative Auditor Appointed by Legislature External auditor Not applicable State agencies, cities, and organized boroughs Alaska Division of Legislative Audit
Liua Fatuesi American Samoa Nonpartisan January 5, 2013 Public Auditor Appointed by Governor with legislative advice and consent External auditor Not applicable Whole of territorial government, including localities American Samoa Territorial Audit Office
Lindsey Perry Arizona Nonpartisan April 18, 2018 Auditor General Appointed by Legislature External auditor Not applicable State agencies and local governments Arizona Office of the Auditor General
Roger A. Norman Arkansas Nonpartisan Legislative Auditor Appointed by Legislature External auditor Not applicable State agencies and local governments Arkansas Legislative Audit Office
Michael Tilden California Nonpartisan November 30, 2021 State Auditor Appointed by Governor from slate of candidates nominated by Joint Legislative Audit Committee External auditor Not applicable State agencies and local governments Administers California's Whistleblower Protection Act California Office of the State Auditor
Kerri L. Hunter Colorado Nonpartisan July 1, 2021 State Auditor Appointed by Legislature External auditor Not applicable State agencies and local governments Colorado Office of the State Auditor
Kathy Patterson District of Columbia Democratic January 2, 2015 Auditor Appointed by D.C. Council External auditor Not applicable Legislative, executive, and judicial branches of D.C. government Office of the Auditor for the District of Columbia
Sherrill Norman Florida Republican July 1, 2015 Auditor General Appointed by Legislature External auditor Not applicable State agencies Florida Auditor General
Greg Griffin Georgia Nonpartisan July 1, 2012 State Auditor Appointed by Legislature External auditor Not applicable State agencies, local governments, and nonprofit organizations Provides fiscal estimates of legislation and actuarial reviews of pensions for Legislature Georgia Department of Audits and Accounts
Les Kondo Hawaii Nonpartisan May 1, 2016 Auditor Appointed by Legislature External auditor Not applicable State agencies and local governments Hawai'i Office of the Auditor
April Renfro Idaho Nonpartisan Legislative Auditor Appointed by Legislature External auditor Not applicable State agencies and local governments Idaho Legislative Audits Division
Frank Mautino Illinois Democratic January 1, 2016 Auditor General Appointed by Legislature External auditor Not applicable State agencies Illinois Office of the Auditor General
Paul Joyce, Beth Kelley, and Tammy White Indiana Nonpartisan January 2013 February 7, 2022 May 23, 2014 State Examiner and Deputy State Examiners Appointed by Governor with legislative advice and consent External auditor Not applicable State agencies and local governments Indiana State Board of Accounts
Justin Stowe Kansas Nonpartisan March 2018 Legislative Auditor Appointed by Legislature External auditor Not applicable State agencies Kansas Legislative Division of Post Audit
Mike Waguespack Louisiana Nonpartisan April 19, 2010 Legislative Auditor Appointed by Legislature External auditor Not applicable State agencies and local governments Office of the Louisiana Legislative Auditor
Gregory A. Hook Maryland Nonpartisan June 9, 2014 Legislative Auditor Appointed by Legislature External auditor Not applicable State agencies Maryland Office of Legislative Audits
Doug Ringler Michigan Nonpartisan June 9, 2014 Auditor General Appointed by Legislature External auditor Not applicable State agencies Michigan Office of the Auditor General
Judy Randall Minnesota Nonpartisan October 2021 Legislative Auditor Appointed by Legislature External auditor Not applicable State agencies Minnesota Office of the Legislative Auditor
Michael Kane New Hampshire Nonpartisan September 2015 Legislative Budget Assistant Appointed by Legislature External auditor Not applicable State agencies Prepares fiscal estimates of legislation and assists General Court in the development of the budget bill Office of Legislative Budget Assistant, General Court of New Hampshire
David J. Kaschak New Jersey Nonpartisan February 23, 2021 State Auditor Appointed by Legislature External auditor Not applicable State agencies and state-supported entities Office of the New Jersey State Auditor
Kevin Walsh New Jersey Nonpartisan January 27, 2020 State Comptroller Appointed by Governor with Senate advice and consent Inspector general Not applicable Local governments and state agencies Office of the New Jersey State Comptroller
Michael Pai Northern Mariana Islands Nonpartisan July 23, 2008 Public Auditor Appointed by Governor with legislative advice and consent External auditor Not applicable Whole of territorial government, including localities Office of the Public Auditor for the Northern Mariana Islands
Yesmín Valdivieso Puerto Rico Nonpartisan May 12, 2010 Comptroller Appointed by Governor with advice and consent of both houses of Legislature External auditor Not applicable Whole of territorial government, including localities Oficina Puertorriqueño del Contralor
David Bergantino Rhode Island Nonpartisan 2023 Auditor General Appointed by Legislature External auditor Not applicable State agencies Office of the Rhode Island Auditor General
Steven van Beverhoudt U.S. Virgin Islands Nonpartisan March 1989 Inspector General Appointed by Governor with legislative advice and consent Inspector general Not applicable Whole of territorial government, including localities Office of the Virgin Islands Inspector General
Staci Henshaw Virginia Nonpartisan January 1, 2021 Auditor of Public Accounts Appointed by Legislature External auditor Not applicable State agencies and local governments Virginia Office of the Auditor of Public Accounts
David Schumacher[19] Washington Democratic January 2013 Director of Financial Management Appointed by Governor with Senate advice and consent Financial controller General accountant, claims auditor, and payroll officer of state government Not applicable Administers state's budget, facilities management, human resources, and IT functions Washington Office of Financial Management
Eric Thomas[20] Washington Nonpartisan Legislative Auditor Appointed by Joint Legislative Audit and Review Committee External auditor Not applicable Performance audits of state agencies Conducts sunset reviews of state programs Washington Joint Legislative Audit and Review Committee
Dave Mullins West Virginia Nonpartisan Acting Director of Finance Appointed by Secretary of Administration - a gubernatorial appointee - from the civil service Financial controller General accountant Not applicable Registers state vendors and provides financial management, accounting, and payroll services to the other divisions of the Department of Administration Finance Division, West Virginia Department of Administration
Aaron Allred West Virginia Nonpartisan Legislative Auditor Appointed by Joint Committee on Government and Finance External auditor Not applicable Financial and performance audits of agencies Directs and supervises all legislative service agencies in ex officio capacity as "Legislative Manager", including the Budget, Legislative Services, Post Audit, and PERD divisions, among others West Virginia Legislative Auditor's Office
Kathy Blumenfeld Wisconsin Democratic January 2022 Secretary of Administration Appointed by Governor with Senate advice and consent Financial controller General accountant, claims auditor, and payroll officer of state government Not applicable Administers state's budget, facilities management, human resources, IT, procurement, and treasury management functions Executive Budget and Finance Division, Wisconsin Department of Administration
Joe Chrisman Wisconsin Nonpartisan June 17, 2011 State Auditor Appointed by Joint Committee on Legislative Organization from candidates nominated by Joint Legislative Audit Committee External auditor Not applicable State agencies Conducts best practices reviews of public services delivered by local governments Wisconsin Legislative Audit Bureau
Mike Hansen Wyoming Nonpartisan Administrator of the Public Funds Division[21] Appointed by Commissioner of Audit - a gubernatorial appointee - from civil service External auditor Not applicable State agencies and local governments Regulates financial institutions and collects state excise taxes Public Funds Division, Wyoming Department of Audit

See also

References

  1. ^ For the purposes of this article, any reference to "state auditor", unless otherwise noted, means the external auditor, financial controller, bookkeeper, or inspector general of a given state.
  2. ^ a b c "The Book of the States, Volume 53". The Council of State Governments. pp. 174–190. Retrieved March 14, 2022.
  3. ^ a b Louis Jacobson (August 20, 2015). "Why Don't More State Auditors Run for Higher Office?". Governing. Archived from the original on August 27, 2015. Retrieved September 2, 2015.
  4. ^ "What We Do". Office of the Washington State Auditor. Retrieved March 14, 2022.
  5. ^ "About JLARC: The Legislature's Auditor". Washington State Legislature. Retrieved March 14, 2022.
  6. ^ Taylor, Briahna (2007). "The Citizen's Advocate: History of the Washington State Auditor's Office" (PDF). Olympia: Washington State Department of Printing. Archived from the original (PDF) on April 1, 2013. Retrieved March 14, 2022.
  7. ^ "Description". Illinois Auditor General's Office. Retrieved March 14, 2022.
  8. ^ "Auditor, Office of the State". State of West Virginia. Retrieved March 14, 2022.
  9. ^ "Work We Do". New Jersey Office of the State Comptroller. Retrieved March 14, 2022.
  10. ^ "Office of the State Auditor 2020-21 Biennial Budget Request" (PDF). Minnesota Management and Budget. Retrieved March 14, 2022.
  11. ^ Office of the Legislative Auditor. "History of the OLA". Minnesota Legislature. Retrieved March 14, 2022.
  12. ^ "Standards & Guidance". Government Accounting Standards Board. Retrieved August 8, 2022.
  13. ^ "Government Auditing Standards: 2018 Revision, Technical Update April 2021". U.S. Government Accountability Office. Retrieved August 8, 2022.
  14. ^ "Quality Standards for Inspections and Evaluations" (PDF). Council of the Inspectors General on Integrity and Efficiency. Retrieved August 8, 2022.
  15. ^ "FAQs". Association of Inspectors General. Retrieved September 10, 2022.
  16. ^ By law, the post of public auditor is strictly nonpartisan. No candidate for the office may declare a partisan affiliation, and if previously affiliated with a political party a candidate must renounce their membership. Moreover, no candidate for the office of public auditor may seek the endorsement of or receive financial or material support from a political party. Any violation of these requirements invalidates the candidacy of the affected individual for public auditor. See "§ 1903., Guam Code Annotated" (PDF). Guam Compiler of Laws. Retrieved December 6, 2022.
  17. ^ "History". Alabama Legislature. Retrieved September 18, 2023.
  18. ^ "Section 41-4-51, Code of Alabama 1975". Alabama Legislature. Retrieved September 18, 2023.
  19. ^ "OFM Leadership Team". Washington Office of Financial Management. Retrieved September 18, 2023.
  20. ^ "Contact Information". Washington State Legislature. Retrieved September 18, 2023.
  21. ^ "Public Funds Division". Wyoming Department of Audit. Retrieved September 18, 2023.

External links

State auditors in the United States
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