Alabama State Auditor
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Current officeholder
The current state auditor is Samantha Shaw, a Republican. Shaw was first elected in 2006 and took office on January 15, 2007.[2] She was re-elected in 2010 over Democrat Miranda Joseph[3]. Shaw is ineligible for re-election in 2014 due to constitutional term limits.
Before becoming state auditor, Shaw worked as a corporate accountant for Alabama Steel Supply, La-Z Boy Furniture Gallery and Shaw Oil Company.[4] She was also campaign manager for her husband, Greg Shaw, in his successful 2000 and 2006 campaigns for Alabama Court of Criminal Appeals Judge.
Authority
The state auditor's authority derives from Article V, Section 112 of the Alabama Constitution.
Constitution of Alabama, Article V, Section 112
| The executive department shall consist of a governor, lieutenant governor, attorney-general, state auditor, secretary of state, state treasurer, superintendent of education, commissioner of agriculture and industries, and a sheriff for each county. |
Qualifications
Qualifications for the office of state auditor are described in Article V, Section 132 of the state constitution. Candidates for the office must have been a citizen of the United States for seven years, a resident of Alabama for five years, and at least 25 years of age.
Constitution of Alabama, Article V, Section 132
| No person shall be eligible to the office of attorney-general, state auditor, secretary of state, state treasurer, superintendent of education, or commissioner of agriculture and industries unless he shall have been a citizen of the United States at least seven years, and shall have resided in this state at least five years next preceding his election, and shall be at least twenty-five years old when elected. |
Elections
Per Section 114 of the state constitution, Alabama elects its auditors during federal midterm election years (e.g. 2006, 2010, 2014, and 2018). Section 116 sets the auditor's inauguration for the first Monday after the second Tuesday in the January following an election. Thus, January 17, 2011 and January 19, 2015 are inaugural days.
Constitution of Alabama, Article V, Section 114
| The governor, lieutenant governor, attorney-general, state auditor, secretary of state, state treasurer, superintendent of education, and commissioner of agriculture and industries shall be elected by the qualified electors of the state at the same time and places appointed for the election of members of the legislature in the year nineteen hundred and two, and in every fourth year thereafter. |
Constitution of Alabama, Article V, Section 116
| The governor, lieutenant governor, attorney-general, state auditor, secretary of state, state treasurer, superintendent of education, commissioner of agriculture and industries, elected after the ratification of this Constitution, shall hold their respective offices for the term of four years from the first Monday after the second Tuesday in January next succeeding their election, and until their successors shall be elected and qualified. |
Term limits
Per Amendment 282 to Article V, Section 116 of the Alabama Constitution, auditors are limited to two terms in office.[5]
Vacancies
Article V, Section 136 of the Alabama Constitution requires the governor to appoint a replacement if the office of state auditor becomes vacant or if the incumbent "shall become of unsound mind." The replacement serves until the next scheduled election.[6]
Constitution of Alabama, Article V, Section 136'
| Should the office of attorney-general, state auditor, secretary of state, state treasurer, superintendent of education, or commissioner of agriculture and industries become vacant from any cause, the governor shall fill such vacancy until the disability is removed or a successor elected and qualified. In case any of said officers shall become of unsound mind, such unsoundness shall be ascertained by the supreme court upon the suggestion of the governor. |
Duties
The Alabama Constitution requires the state auditor to make a report to the governor every year "showing the receipts and disbursements of every character, all claims audited and paid out, by items, and all taxes and revenues collected and paid into the treasury, and the sources thereof."[7] Additionally, the auditor performs "post audits of the accounts and records of the Treasurer and ... of the Department of Finance."[1]
The auditor also serves as a member on the following state boards[1]:
- State Board of Adjustment
- State Board of Appointments for Board of Registrars
- State Board of Compromise
- Alabama Education Authority
- Penny Trust Fund
In addition, the auditor's office is responsible for tracking all non-consumable state property worth $500 or more and performs an audit of those items every two years.[1]
Divisions
The state auditor's office includes an Administrative Division and the Property Division.
Compensation
In 2010, the state auditor received compensation in the amount of $79,850.[8] The auditor's salary is fixed by law. Alabama Constitution, Article V, Section 118 of the state constitution requires that changes in compensation take effect in the term after they were passed.
Alabama Constitution, Article V, Section 118
| The governor, lieutenant governor, attorney-general, state auditor, secretary of state, state treasurer, superintendent of education, and commissioner of agriculture and industries, shall receive compensation to be fixed by law, which shall not be increased or diminished during the term for which they shall have been elected, and shall, except the lieutenant governor, reside at the state capital during the time they continue in office, except during epidemics. |
Contact info
Physical address:
State Capitol
Room S-101
Montgomery, AL 36130
Phone: (334) 242-7010
Fax: (334) 242-7650
See also
External links
References
- ↑ 1.0 1.1 1.2 1.3 Office of the Alabama State Auditor, "Duties and Responsibilities," accessed May 23, 2011.
- ↑ Alabama's state executive officials assume office on the first Monday after the second Tuesday in the January following their election. See Alabama State Auditor#Elections
- ↑ The Birmingham News, "Alabama State Auditor Samantha Shaw holds her seat," November 2, 2010.
- ↑ Project VoteSmart, "Biography of Samantha Shaw," accessed May 23, 2011.
- ↑ Constitution of Alabama, "Amendment 282 to Section 116," accessed June 1, 2011.
- ↑ Constitution of Alabama, "Article V, Section 136," accessed May 20, 2011.
- ↑ Constitution of Alabama, "Article V, Section 137," accessed May 20, 2011.
- ↑ The Council of State Governments, "Book of the States 2010, Table 4.11," accessed May 20, 2011.
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