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Auditor
From Ballotpedia
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The state auditor belongs to either the Executive or the Legislative branch, depending on state. While both offices are similar in function, a legislative auditor functions primarily under the state legislature and is not considered a state executive office.
The auditor may be elected or appointed, depending on state. Terms of office range from four to ten years and may be indefinite, served at the pleasure of the appointing body. In instances where the auditor is an appointee, appointment is usually done through some form of nomination in a subcommittee of the legislature and a confirmatory vote before the General Assembly.
Some states assign the same portfolio to another state level financial officer, such as the Treasurer or the Comptroller.
There are a total of 21 legislative auditor offices and 37 state executive auditor offices. A total of 8 states have both auditor offices.
States
States with legislative auditors include: Alabama • Alaska • Arizona • Arkansas • Colorado • Connecticut • Florida • Idaho • Kansas • Louisiana • Maryland • Minnesota • Montana • Nevada • New Hampshire • New Jersey • Pennsylvania • South Carolina • South Dakota • Virginia • West Virginia
States with state executive auditors include:
Alabama • Arkansas • California • Delaware • Georgia • Hawaii • Illinois • Indiana • Iowa • Kentucky • Maine • Massachusetts • Michigan • Minnesota • Missouri • Mississippi • Montana • Nebraska • New Mexico • North Carolina • North Dakota • Ohio • Oklahoma • Oregon • Pennsylvania • Rhode Island • South Carolina • South Dakota • Texas • Utah • Vermont • Washington • West Virginia • Wisconsin • Wyoming - state auditor • Wyoming - audit director
States with both legislative and state executive auditors:
Alabama • Arkansas • Minnesota • Montana • Pennsylvania • South Carolina • South Dakota • West Virginia
Elected vs. appointed
While most states that do have the statewide governmental position authorize the governor to appoint an individual to the office, there are at least 24 others who have opted to have public voters select the office holders. These states include Alabama, Arkansas, Delaware, Indiana, Iowa, Kentucky, Massachusetts, Minnesota, Missouri, Mississippi, Montana, Nebraska, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, Pennsylvania, South Dakota, Utah, Vermont, Washington, West Virginia and Wyoming.
Two states - New York and Tennessee - do no have an official auditor. Audit functions in these states mostly fall to the state comptroller.
Current officeholders
Among appointed auditors, it is common for a dedicated legislative committee to nominate an auditor, who is then confirmed by a simple majority vote of both legislative chambers. Many appointed auditors serve at the pleasure of the legislature or of the specific committee charged with audits. In these states, an auditor may be removed with either a simple majority or a three-fifths vote at any time.
Appointed auditors serve as nonpartisan officials, with the exception of Connecticut, where Democrats and Republicans each have one nomination, resulting in two partisan auditors who share the office.
In each of the 24 states where the auditor is elected, it is a partisan position.
Elected auditors are overwhelmingly Constitutional offices, with 20 of 24 states providing for the office in the state's Constitutional.
State executive auditors
Legislative auditors
| Political position | Officer | Assumed office | Appointing Official or Body | Authority | Length of Term |
|---|---|---|---|---|---|
| Alabama Chief Examiner | Ronald L. Jones | October 1, 1982 | Legislative Committee on Public Accounts | Statuatory | 7 years |
| Alaska Legislative Auditor | Pat Davidson | 1997 | Joint Legislative Audit Committee | Statuatory | Indeterminate |
| Arkansas Legislative Auditor | Roger A. Norman | Legislative Joint Auditing Committee | Indeterminate | ||
| Auditor General of Arizona | Debra Davenport | 1997 | Joint Legislative Audit Committee | Statuatory | 5 years |
| Colorado State Auditor | Dianne Ray | 2011 | Legislative Audit Committee | Constitutional | 5 years |
| Connecticut Auditor of Public Accounts | Robert Ward, (R) and John C. Geragosian, (D) | 2011 | Connecticut General Assembly | Statuatory | 4 years |
| Florida Auditor General | David Martin | 2011 | Joint Legislative Audit Committee | Constitutional | Indeterminate |
| Idaho Legislative Audits Division Manager | Don Berg | ||||
| Kansas Legislative Post-Auditor | Scott Frank | 2010 | Legislative Post Audit Committee | Statuatory | Indeterminate |
| Louisiana Legislative Auditor | Daryl Purpera | 2010 | Louisiana State Legislature | Constitutional | Indeterminate |
| Maryland Legislative Auditor | Bruce Myers | Exec. Director of Legislative Services | Statutory | Serves at the pleasure of the legislature | |
| Minnesota Legislative Auditor | James Nobles | 1983 | Legislative Audit Commission | Statutory | 6 years |
| Montana Legislative Auditor | Tori Hunthausen | 2008 | Legislative Audit Committee | Constitutional | 2 years |
| Nevada Legislative Auditor | Paul Townsend | 2001 | Director of Legislative Counsel Bureau and Legislative Commission | Statuatory | Indeterminate |
| New Hampshire Director of Audits | Richard Mahoney | Statutory | |||
| New Jersey State Auditor | Stephen Eells | 2010 | New Jersey General Assembly | Constitutional | 5 years |
| Pennsylvania Executive Director of the Legislative Finance and Budget Committee | Philip Durgin | Joint Legislative Budget and Finance Committee | Statutory | Indeterminate | |
| South Carolina Legislative Audit Council Director | George Schroeder | 2011 | Legislative Audit Council Board | Statutory | 4 years |
| South Dakota Auditor General | Martin L. Guindon | 2000 | South Dakota Legislature | 8 years | |
| Virginia Auditor of Public Accounts | Walter Kucharski | 1984 | Virginia General Assembly | Constitutional | |
| West Virginia Legislative Auditor | Stacy Sneed | Joint Committee on Government and Finance | Statutory | Serves at pleasure of the Joint Committee |
See also
External links
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