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State auditors and state comptrollers (also known as state examiners or state controllers) are constitutional or statutory officers in the executive and legislative branches of U.S. state governments who serve as external auditors, inspectors general, or financial controllers of public funds.
Mode of selection
The mode of selecting the state auditor or comptroller varies among the many states and territories. In 24 states, the state auditor or comptroller is a constitutional officer elected by the voters or the state legislature for specified terms of office. In the remaining states, the state auditor or comptroller is appointed by and serves at the pleasure of the governor or the relevant state legislature.[1] In those states where the state auditor or comptroller is appointed by the governor, the appointment is subject to the confirmation of the state senate. For example, the state auditor or comptroller in California, Idaho, Illinois, Minnesota, Nevada, Pennsylvania, Texas, and Washington is elected by the voters. On the other hand, the state auditor or comptroller may be appointed by the state legislature as is the case in Colorado, Georgia, Michigan, and Wisconsin or, as circumstances dictate for Maine and Tennessee, be elected by the state legislature sitting in joint session.[2]
Several states have both an elected auditor or comptroller serving alongside another auditor that is appointed by and reports exclusively to the legislature. Government auditing arrangements in Washington reflect this model: a state auditor that is an elected constitutional officer exists alongside an appointed legislative auditor. 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.[3][4] This division of government auditing responsibility is in keeping with two core principles of state and local government auditing in the United States:
- A state auditor or comptroller 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 or comptroller. This institutional independence combats corruption and promotes government accountability directly to the electorate in the spirit of Jacksonian democracy.[5]
- 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.[6]
Powers and duties
Supervising the fiscal concerns of government are the primary business of America's state auditors and comptrollers. Usually, state auditors conduct financial, compliance, or performance audits of public accounts whereas state comptrollers are charged with operating the state financial management system, administering payroll, disbursing funds, enforcing internal control, and financial reporting, among related responsibilities.[1] The elected state auditors and comptrollers in Alabama, Arkansas, Indiana, Montana, New Jersey, New York, South Dakota, Tennessee, and Wyoming are the exceptions to this rule. Of note, New York combines the normally disparate financial management functions of government accounting and government auditing into one office. Similarly, the functional responsibilities of the Alabama state auditor are limited to periodic post-audits of the state treasurer's and Department of Finance's accounts and to accounting for and inventorying state personal property. Montana's state auditor does not even audit public funds or maintain fiscal control over the state treasury. Rather, he or she regulates Montana's securities and insurance industries.
For the majority of states where the state auditor or comptroller does indeed audit public accounts, their scope of authority encompasses all state agencies. In a plurality of these same states, the auditor's or comptroller's jurisdiction also extends to local governments.[1] Government auditing arrangements are unique in Minnesota, West Virginia, and New Jersey however with respect to the fact that their respective state auditors and comptroller only audit local governments. In the case of the West Virginia state auditor and the New Jersey state comptroller, the former concurrently serves as the state's financial controller and the latter functions as an inspector general for the entire executive branch of state government.[7][8] Meanwhile, the Minnesota state auditor, who is elected, is the only state auditor or comptroller in the United States to exclusively supervise and audit the fiscal concerns of local governments. In fact, some 4,800 local governments which altogether spend some $40 billion annually come under the state auditor's purview.[9] A separate legislative auditor appointed by and reporting to the state legislature audits and evaluates financial management and performance of Minnesota's 150 state agencies.[10]
As independently chosen fiscal officers, America's state auditors and comptrollers exist to safeguard public funds and resources from waste, fraud, abuse, 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 functions 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 affiliations
State auditors and comptrollers in the United States - whether elected or appointed - are organized nationally as part of the National State Auditors' Association and the National Association of State Comptrollers. Both associations are housed within the National Association of State Auditors, Comptrollers and Treasurers.[2]
Elected state auditors and comptrollers
Incumbent | State | Party | Assumed office | Title | Mode of election | Scope of audit authority, noting primary and secondary jurisdiction | Other responsibilities | Website |
---|---|---|---|---|---|---|---|---|
Jim Zeigler | Alabama | Republican | January 19, 2015 | State Auditor | Elected by voters | Accounts of State Treasurer and Department of Finance | Inventories state personal property | Alabama Office of the State Auditor |
Andrea Lea | Arkansas | Republican | January 13, 2019 | Auditor of State | Elected by voters | General accountant, payroll officer, and unclaimed property administrator for the whole of state government | Arkansas Office of the Auditor of State | |
Betty Yee | California | Democratic | January 5, 2015 | State Controller | Elected by voters | General accountant, property tax collector, unclaimed property administrator, and internal auditor for the whole of state government; supervisor of local government finances; and member of the Board of Equalization | California Office of the State Controller | |
Natalie Braswell | Connecticut | Democratic | December 31, 2021 | State Comptroller | Elected by voters | General accountant, payroll officer, internal auditor, and pension administrator for the whole of state government | Connecticut Office of the State Comptroller | |
Kathy McGuiness | Delaware | Democratic | January 1, 2019 | Auditor of Accounts | Elected by voters | State agencies and local governments | Delaware Office of the Auditor of Accounts | |
Benjamin Cruz | Guam | September 13, 2018 | Public Auditor | Elected by voters | Territorial government | Publishes meeting agendas and approved minutes of territorial agencies, boards, commissions, and public corporations; administers a government ethics training program | Ufisinan I Kuinentan Pupbliku | |
Brandon Woolf | Idaho | Republican | October 15, 2012 | State Controller | Elected by voters | General accountant, payroll officer, and information technology provider for the whole of state government | Idaho State Controller's Office | |
Susana Mendoza | Illinois | Democratic | December 5, 2016 | Comptroller | Elected by voters | General accountant, payroll officer, and internal auditor for the whole of state government | Office of the Illinois Comptroller | |
Tera Klutz | Indiana | Republican | January 9, 2017 | Auditor of State | Elected by voters | General accountant, payroll officer, and internal auditor for the whole of state government | Indiana Office of the Auditor of State | |
Rob Sand | Iowa | Democratic | January 2, 2019 | Auditor of State | Elected by voters | State agencies and local governments | Iowa Office of the Auditor of State | |
Mike Harmon | Kentucky | Republican | January 4, 2016 | Auditor of Public Accounts | Elected by voters | Local governments and state agencies | Office of the Auditor of Public Accounts of the Commonwealth of Kentucky | |
Matthew Dunlap | Maine | Democratic | January 4, 2021 | State Auditor | Elected by Legislature | State agencies | Maine Office of the State Auditor | |
Peter Franchot | Maryland | Democratic | January 22, 2007 | Comptroller | Elected by voters | General accountant, payroll officer, internal auditor, unclaimed property administrator, and tax collector for the whole of state government | Office of the Maryland Comptroller | |
Suzanne Bump | Massachusetts | Democratic | January 19, 2011 | State Auditor | Elected by voters | State agencies | Office of the Massachusetts State Auditor | |
Julie Blaha | Minnesota | Democratic | January 7, 2019 | State Auditor | Elected by voters | Local governments | Sits on boards that invest state funds, manage public pensions, and steward state lands | Office of the Minnesota State Auditor |
Shad White | Mississippi | Republican | July 16, 2018 | State Auditor | Elected by voters | Local governments and state agencies | Mississippi Office of the State Auditor | |
Nicole Galloway | Missouri | Democratic | April 27, 2015 | State Auditor | Elected by voters | State agencies and local governments | Office of the Missouri State Auditor | |
Troy Downing | Montana | Republican | January 4, 2021 | State Auditor | Elected by voters | Regulates securities and insurance industries in Montana | Office of the Montana State Auditor, Commissioner of Securities and Insurance | |
Charlie Janssen | Nebraska | Republican | January 8, 2015 | Auditor of Public Accounts | Elected by voters | State agencies and local governments | Office of the Nebraska Auditor of Public Accounts | |
Catherine Byrne | Nevada | Democratic | January 7, 2019 | State Controller | Elected by voters | General accountant and payroll officer for the whole of state government | Nevada State Controller's Office | |
Brian Colón | New Mexico | Democratic | January 1, 2019 | State Auditor | Elected by voters | State agencies and local governments | State Auditor's Office of New Mexico | |
Tom DiNapoli | New York | Democratic | February 7, 2007 | State Comptroller | Elected by voters | State agencies and local governments | General accountant, payroll officer, pension manager, unclaimed property administrator, and chief investment officer for the whole of state government | New York Department of Audit and Control |
Beth Wood | North Carolina | Democratic | January 10, 2009 | State Auditor | Elected by voters | State agencies | North Carolina Office of the State Auditor | |
Josh Gallion | North Dakota | Republican | January 1, 2017 | State Auditor | Elected by voters | State agencies and local governments | North Dakota Office of the State Auditor | |
Keith Faber | Ohio | Republican | January 12, 2019 | Auditor of State | Elected by voters | 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 | State agencies and local governments | Member of Commissioners of the Land Office | Office of the Oklahoma State Auditor and Inspector |
Shemia Fagan | Oregon | Democratic | January 7, 2019 | Secretary of State | Elected by voters | State agencies and state-supported programs | 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 | State agencies and local governments | Pennsylvania Department of the Auditor General | |
Richard Eckstrom | South Carolina | Republican | January 15, 2003 | Comptroller General | Elected by voters | General accountant, payroll officer, and internal auditor for the whole of state government | Office of the Comptroller General of South Carolina | |
Rich Sattgast | South Dakota | Republican | January 5, 2019 | State Auditor | Elected by voters | General accountant, payroll officer, and internal auditor for the whole of state government | South Dakota Office of the State Auditor | |
Justin Wilson | Tennessee | Republican | January 15, 2009 | Comptroller of the Treasury | Elected by Legislature | State agencies and local governments | 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 | General accountant, payroll officer, internal auditor, procurement administrator, treasurer, and tax collector for the whole of state government | Office of the Texas Comptroller of Public Accounts | |
John Dougall | Utah | Republican | January 7, 2013 | State Auditor | Elected by voters | State agencies and local governments | Utah Office of the State Auditor | |
Doug Hoffer | Vermont | Democratic | January 10, 2013 | Auditor of Accounts | Elected by voters | State agencies | Office of the Vermont Auditor of Accounts | |
Pat McCarthy | Washington | Democratic | January 11, 2017 | State Auditor | Elected by voters | Local governments and state agencies | Office of the Washington State Auditor | |
JB McCuskey | West Virginia | Republican | January 16, 2017 | State Auditor | Elected by voters | Local governments | General accountant, payroll officer, and internal auditor for the whole of state government; regulator of securities industry; administrator of tax-delinquent property | West Virginia State Auditor's Office |
Kristi Racines | Wyoming | Republican | January 7, 2019 | State Auditor | Elected by voters | General accountant, payroll officer, and internal auditor for the whole of state government | Wyoming State Auditor's Office |
Appointed state auditors and comptrollers
Incumbent | State | Party | Assumed office | Title | Mode of appointment | Scope of audit authority, noting primary and secondary jurisdiction | Other responsibilities | Website |
---|---|---|---|---|---|---|---|---|
Rachel Riddle | Alabama | Chief Examiner | Appointed by Legislature | State agencies and local governments | Alabama Department of Examiners of Public Accounts | |||
Kris Curtis | Alaska | January 2012 | Legislative Auditor | Appointed by Legislature | State agencies, cities, and organized boroughs | Alaska Division of Legislative Audit | ||
Liua Fatuesi | American Samoa | January 5, 2013 | Public Auditor | Appointed by Governor with legislative advice and consent | Territorial government | American Samoa Territorial Audit Office | ||
Lindsey Perry | Arizona | April 18, 2018 | Auditor General | Appointed by Legislature | State agencies and local governments | Arizona Office of the Auditor General | ||
Roger A. Norman | Arkansas | Legislative Auditor | Appointed by Legislature | State agencies and local governments | Arkansas Legislative Audit Office | |||
Michael Tilden | California | November 30, 2021 | State Auditor | Appointed by Governor from candidates nominated by Joint Legislative Audit Committee | State agencies and local governments | California Office of the State Auditor | ||
Dianne Ray | Colorado | July 1, 2011 | State Auditor | Appointed by Legislature | 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 | 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 | State agencies | Florida Auditor General | |
Greg Griffin | Georgia | July 1, 2012 | State Auditor | Appointed by Legislature | 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 | May 1, 2016 | Auditor | Appointed by Legislature | State agencies and local governments | Hawai'i Office of the Auditor | ||
April Renfro | Idaho | Legislative Auditor | Appointed by Legislature | State agencies and local governments | Idaho Legislative Audits Division | |||
Frank Mautino | Illinois | Democratic | January 1, 2016 | Auditor General | Appointed by Legislature | State agencies | Illinois Office of the Auditor General | |
Paul Joyce, Beth Kelley, and Tammy White | Indiana | January 2013 February 7, 2022 May 23, 2014 | State Examiner and Deputy State Examiners | Appointed by Governor with legislative advice and consent | State agencies and local governments | Indiana State Board of Accounts | ||
Justin Stowe | Kansas | March 2018 | Legislative Auditor | Appointed by Legislature | State agencies | Kansas Legislative Division of Post Audit | ||
Mike Waguespack | Louisiana | April 19, 2010 | Legislative Auditor | Appointed by Legislature | State agencies | Office of the Louisiana Legislative Auditor | ||
Gregory A. Hook | Maryland | June 9, 2014 | Legislative Auditor | Appointed by Legislature | State agencies | Maryland Office of Legislative Audits | ||
Doug Ringler | Michigan | June 9, 2014 | Auditor General | Appointed by Legislature | State agencies | Michigan Office of the Auditor General | ||
Judy Randall | Minnesota | October 2021 | Legislative Auditor | Appointed by Legislature | State agencies | Minnesota Office of the Legislative Auditor | ||
Michael Kane | New Hampshire | September 2015 | Legislative Budget Assistant | Appointed by Legislature | State agencies | Office of Legislative Budget Assistant, General Court of New Hampshire | ||
Stephen Eells | New Jersey | February 11, 2010 | State Auditor | Appointed by Legislature | State agencies and state-supported entities | Office of the New Jersey State Auditor | ||
Kevin Walsh | New Jersey | January 27, 2020 | State Comptroller | Appointed by Governor with Senate advice and consent | Local governments | Functions as an inspector general for the whole of state government | Office of the New Jersey State Comptroller | |
Michael Pai | Northern Mariana Islands | July 23, 2008 | Public Auditor | Appointed by Governor with legislative advice and consent | Territorial government | Office of the Public Auditor for the Northern Mariana Islands | ||
Yesmín Valdivieso | Puerto Rico | May 12, 2010 | Comptroller | Appointed by Governor with advice and consent of both houses of Legislature | Territorial government | Oficina Puertorriqueño del Contralor | ||
Dennis Hoyle | Rhode Island | 2010 | Auditor General | Appointed by Legislature | State agencies | Office of the Rhode Island Auditor General | ||
Steven van Beverhoudt | U.S. Virgin Islands | March 1989 | Inspector General | Appointed by Governor with legislative advice and consent | Territorial government | Office of the Virgin Islands Inspector General | ||
Staci Henshaw | Virginia | January 1, 2021 | Auditor of Public Accounts | Appointed by Legislature | State agencies and local governments | Virginia Office of the Auditor of Public Accounts | ||
Joe Chrisman | Wisconsin | June 17, 2011 | State Auditor | Appointed by Legislature | State agencies | Wisconsin Legislative Audit Bureau |
See also
- State constitutional officer
- Governor (United States)
- Lieutenant governor (United States)
- State attorney general
- State treasurer
- Secretary of state (U.S. state government)
- List of U.S. statewide elected officials
References
- ^ a b c "The Book of the States, Volume 53". The Council of State Governments. pp. 174–190. Retrieved March 14, 2022.
- ^ a b LOUIS JACOBSON (20 August 2015). "Why Don't More State Auditors Run for Higher Office?". Governing. Archived from the original on 2015-08-27. Retrieved 2015-09-02.
- ^ "What We Do". Office of the Washington State Auditor. Retrieved March 14, 2022.
- ^ "About JLARC: The Legislature's Auditor". Washington State Legislature. Retrieved March 14, 2022.
- ^ 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 1 April 2013. Retrieved March 14, 2022.
- ^ "Description". Illinois Auditor General's Office. Retrieved March 14, 2022.
- ^ "Auditor, Office of the State". State of West Virginia. Retrieved March 14, 2022.
- ^ "Work We Do". New Jersey Office of the State Comptroller. Retrieved March 14, 2022.
- ^ "Office of the State Auditor 2020-21 Biennial Budget Request" (PDF). Minnesota Management and Budget. Retrieved March 14, 2022.
- ^ Office of the Legislative Auditor. "History of the OLA". Minnesota Legislature. Retrieved March 14, 2022.