526:
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.
539:
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
535:
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.
22:
80:
556:
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. Minnesota is particularly unique. In that state, the
522:
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.
285:
274:
614:. 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.
560:, 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. With that said, the state auditor's authority over state agencies extends only to the statewide
525:
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,
4637:
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
555:
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. Government auditing arrangements are unique in
Illinois, Minnesota,
534:
Public organizational theory and state law do not always clearly distinguish the functions of
America's state auditors based on their official titles. In fact, the elected financial controllers in Arkansas, Indiana, South Dakota, and Wyoming are designated as "state auditor. Meanwhile, New Jersey's
470:
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
573:
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
493:
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
457:
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. This
462:
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
622:
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
521:
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,
452:
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
538:
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
510:. 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
390:
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
564:
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.
431:
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
5736:
574:
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
5301:
5704:
4097:
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
4289:
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.
6179:
5650:
4997:
6169:
4638:
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
463:
remove and replace an elected state auditor. This institutional independence combats corruption and promotes government accountability directly to the electorate in the spirit of
6159:
5672:
4334:
6286:
306:
996:
Administers a government ethics training program and publishes meeting agendas and approved minutes of territorial agencies, boards, commissions, and public corporations
100:
6154:
6064:
206:
6114:
5999:
5744:
210:
6069:
6059:
6054:
4499:
1473:
Determines if state laws impose unfunded mandates on local governments, monitors municipal budgets, and studies issues pertinent to local government finances
5974:
5879:
1314:
Administers a scholarship program for economically disadvantaged accounting students pursuing courses of study at Kentucky institutions of higher education
6109:
6009:
6004:
5864:
6119:
6074:
5969:
5944:
4401:
6014:
5989:
5964:
5939:
5914:
5889:
5874:
5317:
4059:
Registers state vendors and provides financial management, accounting, and payroll services to the other divisions of the Department of Administration
160:
95:
6129:
6099:
5984:
5919:
5899:
5854:
5844:
4981:
836:
436:
or the relevant state legislature. In those states where the state auditor is appointed by the governor, the appointment is always subject to either
5994:
5904:
5849:
458:
division of government auditing responsibility is in keeping with two core principles of state and local government auditing in the United States:
945:
Attests to the election returns certified by the commissioner of elections and serves as member of the Insurance Coverage Determination Committee
5949:
5909:
5573:
4885:
1499:
832:
6291:
6164:
6094:
5924:
5680:
5621:
5461:
5093:
5818:
5712:
4869:
4805:
5883:
4933:
5959:
5013:
2172:
State agencies and state-supported programs delivered by local governments; also performs work paper reviews of local government audits
1049:
Ex officio state treasurer and state fire marshal; also administers unclaimed property and regulates deathcare and insurance industries
6215:
6209:
6123:
4265:
1958:
166:
4591:
1529:
Certifies state property tax levy and sits on boards that oversee public pensions, public records, state investments, and state lands
2120:
4330:
717:
Sits on state boards that appoint county election officials, approve claims against the state, and compromise or settle tax appeals
6219:
6135:
4824:
4270:
607:
595:
225:
185:
6259:
599:
130:
313:
65:
55:
6229:
2370:
611:
5517:
5405:
2423:
2102:
420:
262:
6205:
6043:
4250:
1297:
156:
4169:
Appointed by Joint Committee on Legislative Organization from candidates nominated by Joint Legislative Audit Committee
5868:
4989:
4140:
Administers state's budget, facilities management, human resources, IT, procurement, and treasury management functions
2264:
1032:
90:
5811:
4798:
828:
437:
6146:
6088:
5778:
5768:
5269:
4115:
3958:
3323:
3149:
3107:
2678:
2625:
2572:
2519:
2466:
2413:
2360:
2307:
2254:
2201:
2148:
2092:
2039:
1986:
1926:
1873:
1820:
1794:
Member of the Board of Finance, Executive Branch Audit Committee, and Transportation Department Board of Directors
1767:
1714:
1701:
1661:
1608:
1555:
1446:
1393:
1340:
1287:
1234:
1181:
1128:
1075:
1022:
918:
865:
824:
796:
743:
690:
346:
6199:
6034:
1954:
623:
Auditors, Comptrollers and Treasurers. State inspectors general belong to the Association of Inspectors General.
507:
6239:
6104:
6039:
4687:
2453:
544:
4408:
2440:
Collects state and local taxes, procures goods and services for state agencies, and serves as state treasurer
21:
5954:
4941:
2317:
1208:
Collects and distributes property taxes to local governments and reviews local governments' budget documents
875:
603:
511:
6049:
6249:
5804:
5469:
5437:
5213:
4791:
4240:
3873:
2211:
1565:
928:
416:
373:
of public funds. The office of state auditor may be a creature of the state constitution or one created by
118:
5597:
5549:
5365:
5293:
5165:
4909:
3650:
Prepares fiscal estimates of legislation and assists General Court in the development of the budget bill
2635:
2529:
1913:
1456:
806:
583:
392:
246:
217:
602:. Meanwhile, state external auditors and inspectors general exercise their authority in accordance with
6029:
5720:
5485:
5453:
5373:
5341:
3804:
1996:
1883:
1420:
Collects state taxes, administers unclaimed property, and supervises the issuance of business licenses
453:
aforementioned officials is such so that their responsibilities complement one another. In the case of
5589:
5541:
5357:
5229:
4949:
2559:
2158:
1936:
1618:
1046:
Prescribes standards for auditing local governments and reviews localities' annual financial reports
852:
6255:
6195:
6078:
6018:
5581:
5325:
5309:
5181:
4845:
4245:
4143:
3743:
3553:
3022:
2582:
2013:
Conducts compliance reviews and audits of federal royalty payments from oil, gas, and coal leases.
1830:
700:
454:
433:
428:
176:
125:
5933:
5613:
5501:
5277:
5197:
5149:
5117:
1777:
1509:
1403:
557:
412:
404:
5728:
4640:
3783:
3733:
3693:
3084:
6225:
6024:
5688:
5565:
5429:
5261:
5101:
5021:
4957:
4925:
4893:
4778:
4255:
4220:
2135:
1724:
1085:
979:
753:
579:
408:
396:
342:
146:
4047:
Appointed by Secretary of Administration - a gubernatorial appointee - from the civil service
3027:
Appointed by Governor from slate of candidates nominated by Joint Legislative Audit Committee
817:
General accountant, claims auditor, internal auditor, and payroll officer of state government
594:
State financial controllers prepare financial statements and keep accounts in accordance with
6265:
5629:
5245:
5053:
4973:
4877:
2688:
1671:
1191:
499:
490:
299:
1788:
General accountant, claims auditor, debt collector, and payroll officer of state government
1367:
Administers the finances of Maine's Unorganized Territory (the northern third of the state)
79:
5929:
5830:
5421:
5085:
5037:
5005:
4861:
3218:
Provides fiscal estimates of legislation and actuarial reviews of pensions for Legislature
3188:
1950:
State agencies, plus any local government when directed by the Local Government Commission
1138:
464:
400:
289:
8:
6174:
5979:
5133:
4433:
4304:
2920:
1350:
241:
4100:
1476:
5658:
5533:
5389:
5069:
3996:
3953:
3094:
2980:
2567:
2476:
2049:
1244:
823:
Administers unclaimed property, collects property taxes, and is a voting member of the
540:
441:
424:
358:
4783:
5237:
4665:
3983:
Administers state's budget, facilities management, human resources, and IT functions
2861:
1595:
1261:
Member of various boards, councils, and commissions, including the Executive Council
503:
370:
354:
4207:
Appointed by Commissioner of Audit - a gubernatorial appointee - from civil service
5859:
4731:
3653:
3333:
3102:
1868:
1105:
4181:
Conducts best practices reviews of public services delivered by local governments
3159:
2835:
Settles with county tax collectors for fines, fees, and forfeitures due the state
2795:
6235:
5894:
5477:
5349:
5189:
5125:
5061:
4901:
4525:
4455:
4260:
3532:
3447:
3381:
2775:
2241:
1900:
Administers unclaimed property, invests state funds, and manages public pensions
1860:
1168:
730:
575:
515:
495:
278:
171:
3201:
2705:
Member of State Board of Land Commissioners and State Loan and Investment Board
5637:
5509:
5445:
5333:
5173:
5157:
5141:
5045:
4853:
4709:
3352:
3244:
2890:
2665:
2347:
2249:
2188:
1921:
1807:
1433:
1380:
1327:
1115:
1009:
677:
486:
4378:
4024:
2823:
Appointed by Director of Finance from civil service, with Governor's approval
2178:
6280:
6084:
5696:
5493:
5285:
5029:
4477:
4144:
Executive Budget and Finance Division, Wisconsin Department of Administration
4072:
4034:
3622:
3310:
2620:
2294:
1754:
1692:
Office of the Montana State Auditor, Commissioner of Securities and Insurance
1441:
1062:
958:
374:
4134:
General accountant, claims auditor, and payroll officer of state government
4062:
3977:
General accountant, claims auditor, and payroll officer of state government
3809:
Appointed by Governor with advice and consent of both houses of Legislature
2829:
General accountant, claims auditor, and payroll officer of state government
2699:
General accountant, claims auditor, and payroll officer of state government
2434:
General accountant, claims auditor, and payroll officer of state government
2275:
General accountant, claims auditor, and payroll officer of state government
2175:
Registers businesses, manages the state archives, and administers elections
1894:
General accountant, claims auditor, and payroll officer of state government
1414:
General accountant, claims auditor, and payroll officer of state government
1202:
General accountant, claims auditor, and payroll officer of state government
1149:
General accountant, claims auditor, and payroll officer of state government
1096:
General accountant, claims auditor, and payroll officer of state government
1043:
General accountant, claims auditor, and payroll officer of state government
886:
General accountant, claims auditor, and payroll officer of state government
842:
5381:
5253:
5109:
4570:"Government Auditing Standards: 2018 Revision, Technical Update April 2021"
4569:
4356:
3833:
3300:
2302:
2196:
1981:
1973:
1648:
1524:
1274:
561:
4402:"The Citizen's Advocate: History of the Washington State Auditor's Office"
2599:
Enforces open meetings, public records, and whistleblower protection laws
2328:
Claims auditor, fund accountant, and payroll officer for state government
1317:
5605:
5557:
5525:
5397:
5205:
4917:
4832:
3791:
3773:
2646:
Claims auditor, fund accountant, and payroll officer of state government
2612:
2506:
2400:
2026:
1550:
1486:
860:
783:
764:
Claims auditor, fund accountant, and payroll officer of state government
366:
362:
3065:
1318:
Office of the Auditor of Public Accounts of the Commonwealth of Kentucky
273:
5827:
5413:
5221:
4965:
3703:
3663:
3612:
3009:
2079:
1815:
1542:
905:
791:
350:
5796:
4616:
3654:
Office of Legislative Budget Assistant, General Court of New Hampshire
2652:
Regulates securities industry and administers tax-delinquent property
4753:
4153:
4110:
3582:
3452:
2355:
1494:
2748:
Scope of audit authority, noting primary and secondary jurisdiction
663:
Scope of audit authority, noting primary and secondary jurisdiction
5077:
4299:
4297:
4295:
3913:
3540:
3492:
3318:
3178:
3052:
2970:
2838:
2818:
2546:
Publishes an internal control checklist for local government funds
2087:
1709:
1603:
1388:
1282:
1221:
1158:
1123:
913:
738:
4407:. Olympia: Washington State Department of Printing. Archived from
4184:
1155:
Administers public cemetery funds and reports on the state's debt
4547:
4194:
3362:
3144:
3129:
Legislative, executive, and judicial branches of D.C. government
2930:
2805:
2762:
2673:
2514:
2443:
1744:
1656:
1635:
Prescribes uniform systems of accounting for all public entities
1423:
1176:
1017:
685:
4292:
2792:
Prescribes uniform systems of accounting for all public offices
2716:
1264:
1052:
948:
4597:. Council of the Inspectors General on Integrity and Efficiency
3943:
3572:
3522:
3410:
3231:
3215:
State agencies, local governments, and nonprofit organizations
2848:
2549:
2143:
1903:
1762:
1585:
1532:
1370:
999:
720:
3863:
3042:
2390:
2016:
1963:
1847:
Member of the State Commission of Public Records and Archives
1211:
631:
4523:
4500:"Office of the State Auditor 2020-21 Biennial Budget Request"
3774:
Office of the Public Auditor for the Northern Mariana Islands
3273:
3263:
2960:
2880:
2408:
2231:
1797:
1335:
1070:
4063:
Finance Division, West Virginia Department of Administration
3221:
2496:
2337:
1741:
Member of Board of State Canvassers and State Records Board
3823:
3400:
2999:
2649:
Local governments, plus fraud throughout the public sector
2461:
2069:
2034:
1229:
1102:
Provides information technology services to state agencies
966:
582:. Meanwhile, California's state auditor is involved in the
4009:
Appointed by Joint Legislative Audit and Review Committee
3889:
Appointed by Governor with legislative advice and consent
3759:
Appointed by Governor with legislative advice and consent
3386:
Appointed by Governor with legislative advice and consent
2906:
Appointed by Governor with legislative advice and consent
2125:
1638:
895:
773:
4226:
4161:
4120:
3963:
3921:
3881:
3841:
3799:
3751:
3711:
3671:
3630:
3590:
3548:
3500:
3460:
3418:
3376:
3373:
3370:
3328:
3239:
3196:
3154:
3112:
3060:
3017:
2938:
2898:
2856:
2813:
2770:
2683:
2655:
2630:
2577:
2524:
2471:
2418:
2365:
2312:
2259:
2206:
2153:
2132:
2097:
2044:
1991:
1931:
1878:
1850:
1825:
1772:
1719:
1666:
1613:
1560:
1504:
1451:
1398:
1345:
1292:
1239:
1186:
1133:
1080:
1027:
974:
923:
870:
801:
748:
695:
4324:
4322:
3903:
3440:
4813:
4085:
Appointed by Joint Committee on Government and Finance
4025:
Washington Joint Legislative Audit and Review Committee
3134:
2708:
2179:
Audit Division, Office of the Oregon Secretary of State
518:
of the voters or by manner of legislative appointment.
4331:"Why Don't More State Auditors Run for Higher Office?"
3986:
3898:
Whole of territorial government, including localities
3818:
Whole of territorial government, including localities
3768:
Whole of territorial government, including localities
3482:
3039:
Administers California's Whistleblower Protection Act
2915:
Whole of territorial government, including localities
2780:
Appointed by Legislative Committee on Public Accounts
2602:
993:
Whole of territorial government, including localities
714:
Accounts of State Treasurer and Department of Finance
529:
4319:
4128:
Appointed by Governor with Senate advice and consent
3971:
Appointed by Governor with Senate advice and consent
3719:
Appointed by Governor with Senate advice and consent
2284:
1691:
626:
6287:
State auditors and comptrollers of the United States
4307:. The Council of State Governments. pp. 174–190
3780:
2281:
Member of the State Fiscal Accountability Authority
1592:
1523:
Local governments, plus state agencies that receive
26:
Party affiliation of current United States auditors:
4592:"Quality Standards for Inspections and Evaluations"
2391:
Office of the Tennessee Comptroller of the Treasury
2387:Issues and manages state and local government debt
2285:
Office of the Comptroller General of South Carolina
4227:Public Funds Division, Wyoming Department of Audit
3135:Office of the Auditor for the District of Columbia
3091:
2796:Alabama Department of Examiners of Public Accounts
2444:Office of the Texas Comptroller of Public Accounts
2126:Office of the Oklahoma State Auditor and Inspector
1165:
727:
489:and improving the efficiency and effectiveness of
341:, among others) are fiscal officers lodged in the
3944:Virginia Office of the Auditor of Public Accounts
2662:
2344:
1910:
1745:Office of the Nebraska Auditor of Public Accounts
1582:Prescribes system for preaudits of disbursements
1430:
1377:
1324:
1112:
1006:
674:
568:
6278:
3307:
2291:
1751:
1059:
955:
4399:
3529:
2875:State agencies, cities, and organized boroughs
2556:
2450:
2238:
1970:
1857:
1645:
1271:
849:
4328:
3904:Office of the Virgin Islands Inspector General
2609:
2503:
2397:
2232:Pennsylvania Department of the Auditor General
2066:Enforces open meeting and public records laws
2023:
1804:
1483:
780:
5812:
4799:
4094:Financial and performance audits of agencies
2717:Appointed state auditors in the United States
2185:
2076:
1698:
1539:
902:
307:
4480:. New Jersey Office of the State Comptroller
3688:State agencies and state-supported entities
617:
4712:. Washington Office of Financial Management
4204:Administrator of the Public Funds Division
3613:Minnesota Office of the Legislative Auditor
3483:Office of the Louisiana Legislative Auditor
1218:
896:Connecticut Office of the State Comptroller
632:Elected state auditors in the United States
550:
5819:
5805:
4806:
4792:
4266:Secretary of state (U.S. state government)
4101:West Virginia Legislative Auditor's Office
4021:Conducts sunset reviews of state programs
3864:Office of the Rhode Island Auditor General
3734:Office of the New Jersey State Comptroller
1964:North Carolina Office of the State Auditor
949:Delaware Office of the Auditor of Accounts
314:
300:
5787:17 nonpartisan (13 states, 4 territories)
3987:Washington Office of Financial Management
3441:Kansas Legislative Division of Post Audit
3382:State Examiner and Deputy State Examiners
3359:Paul Joyce, Beth Kelley, and Tammy White
3222:Georgia Department of Audits and Accounts
2550:Office of the Vermont Auditor of Accounts
1685:Investment firms and insurance companies
1477:Office of the Massachusetts State Auditor
843:California Office of the State Controller
589:
4825:Comptroller General of the United States
4379:"About JLARC: The Legislature's Auditor"
4359:. Office of the Washington State Auditor
4271:List of U.S. statewide elected officials
2338:South Dakota Office of the State Auditor
2017:North Dakota Office of the State Auditor
1904:New York Department of Audit and Control
1053:Florida Department of Financial Services
608:comptroller general of the United States
596:Generally Accepted Accounting Principles
20:
5826:
4688:"Section 41-4-51, Code of Alabama 1975"
4572:. U.S. Government Accountability Office
4550:. Government Accounting Standards Board
2921:American Samoa Territorial Audit Office
1586:Mississippi Office of the State Auditor
774:Arkansas Office of the Auditor of State
600:Governmental Accounting Standards Board
502:, assessing the strength and design of
6279:
4631:
3694:Office of the New Jersey State Auditor
3573:Michigan Office of the Auditor General
3353:Illinois Office of the Auditor General
3043:California Office of the State Auditor
2603:Office of the Washington State Auditor
1212:Indiana Office of the Auditor of State
471:through their elected representatives.
6292:State government in the United States
5800:
4787:
4283:
4216:State agencies and local governments
4018:Performance audits of state agencies
3938:State agencies and local governments
3728:Local governments and state agencies
3523:Maryland Office of Legislative Audits
3477:State agencies and local governments
3395:State agencies and local governments
3295:State agencies and local governments
3258:State agencies and local governments
3079:State agencies and local governments
3036:State agencies and local governments
2994:State agencies and local governments
2961:Arizona Office of the Auditor General
2955:State agencies and local governments
2789:Local governments and state agencies
2596:Local governments and state agencies
2490:State agencies and local governments
2384:Local governments and state agencies
2334:Member of the State Board of Finance
2225:State agencies and local governments
2116:State agencies and local governments
2063:Local governments and state agencies
2010:State agencies and local governments
1897:State agencies and local governments
1844:Local governments and state agencies
1738:State agencies and local governments
1632:State agencies and local governments
1579:Local governments and state agencies
1533:Office of the Minnesota State Auditor
1364:State agencies and local governments
1311:State agencies and local governments
1258:State agencies and local governments
942:State agencies and local governments
612:U.S. Government Accountability Office
5781:(16 states, 1 territory, 1 district)
4337:from the original on August 27, 2015
3824:Oficina Puertorriqueño del Contralor
3085:Colorado Office of the State Auditor
2881:Alaska Division of Legislative Audit
2656:West Virginia State Auditor's Office
1851:State Auditor's Office of New Mexico
1639:Office of the Missouri State Auditor
711:Inventories state personal property
498:of governmental entities, verifying
475:
4815:State auditors in the United States
4619:. Association of Inspectors General
4524:Office of the Legislative Auditor.
4436:. Illinois Auditor General's Office
4305:"The Book of the States, Volume 53"
4251:Lieutenant governor (United States)
2070:Office of the Ohio Auditor of State
1679:Securities and insurance regulator
1265:Iowa Office of the Auditor of State
837:Public Employees' Retirement System
721:Alabama Office of the State Auditor
530:Variations on the conceptual models
186:List of statewide elected officials
13:
4329:Louis Jacobson (August 20, 2015).
4185:Wisconsin Legislative Audit Bureau
2839:Alabama State Comptroller's Office
2493:Enforces state's data privacy law
1424:Office of the Maryland Comptroller
1159:Office of the Illinois Comptroller
839:, among 70 boards and commissions
627:Tables of America's state auditors
14:
6303:
4772:
4505:. Minnesota Management and Budget
3968:Director of Financial Management
3301:Idaho Legislative Audits Division
3000:Arkansas Legislative Audit Office
2776:Chief Examiner of Public Accounts
1371:Maine Office of the State Auditor
833:State Teacher's Retirement System
16:Executive officer of a U.S. state
4223:and collects state excise taxes
2497:Utah Office of the State Auditor
2121:Commissioners of the Land Office
1798:Nevada State Controller's Office
283:
272:
78:
4746:
4724:
4702:
4680:
4658:
4609:
4584:
4562:
4540:
4517:
4492:
3401:Indiana State Board of Accounts
1688:Member of the State Land Board
1106:Idaho State Controller's Office
770:Administers unclaimed property
4734:. Washington State Legislature
4641:"§ 1903., Guam Code Annotated"
4470:
4456:"Auditor, Office of the State"
4448:
4426:
4393:
4381:. Washington State Legislature
4371:
4349:
2709:Wyoming State Auditor's Office
2424:Comptroller of Public Accounts
569:Miscellaneous responsibilities
1:
6147:Territories and insular areas
4779:Auditors and Comptroller 2018
4756:. Wyoming Department of Audit
4276:
3635:Legislative Budget Assistant
3264:Hawai'i Office of the Auditor
2745:Scope of accounting function
2228:Audits corporate tax returns
1000:Ufisinan I Kuinentan Pupbliku
660:Scope of accounting function
604:Government Auditing Standards
512:Government Auditing Standards
480:
5759:Political party affiliations
4241:State constitutional officer
4125:Secretary of Administration
892:Administers public pensions
380:
7:
4234:
4044:Acting Director of Finance
3926:Auditor of Public Accounts
2371:Comptroller of the Treasury
2103:State Auditor and Inspector
1959:Local Government Commission
606:(GAGAS) promulgated by the
447:
10:
6308:
4548:"Standards & Guidance"
3120:Appointed by D.C. Council
1791:Fraud in state government
1725:Auditor of Public Accounts
1298:Auditor of Public Accounts
514:, is guaranteed by either
496:basic financial statements
6188:
6145:
5837:
5756:
4840:
4821:
3929:Appointed by Legislature
3849:Appointed by Legislature
3679:Appointed by Legislature
3638:Appointed by Legislature
3598:Appointed by Legislature
3558:Appointed by Legislature
3508:Appointed by Legislature
3468:Appointed by Legislature
3426:Appointed by Legislature
3338:Appointed by Legislature
3286:Appointed by Legislature
3249:Appointed by Legislature
3206:Appointed by Legislature
3164:Appointed by Legislature
3070:Appointed by Legislature
2985:Appointed by Legislature
2946:Appointed by Legislature
2866:Appointed by Legislature
618:Professional affiliations
385:
353:governments who serve as
44: Independent Auditor
6256:Agriculture commissioner
6170:Northern Mariana Islands
4458:. State of West Virginia
4400:Taylor, Briahna (2007).
4246:Governor (United States)
3744:Northern Mariana Islands
551:Scope of audit authority
290:United States portal
177:Agriculture commissioner
54:This article is part of
38: Republican Auditor
32: Democratic Auditor
4754:"Public Funds Division"
4646:. Guam Compiler of Laws
4528:. Minnesota Legislature
3179:Florida Auditor General
2751:Other responsibilities
2375:Elected by Legislature
1500:Democratic–Farmer–Labor
1355:Elected by Legislature
1033:Chief Financial Officer
666:Other responsibilities
140:Other common officials:
5430:LaVonne Griffin-Valade
4256:State attorney general
4221:financial institutions
3870:Steven van Beverhoudt
2742:Type of state auditor
2136:LaVonne Griffin-Valade
829:State Lands Commission
657:Type of state auditor
590:Professional standards
580:marijuana legalization
46:
5745:Steven van Beverhoudt
4732:"Contact Information"
4710:"OFM Leadership Team"
4690:. Alabama Legislature
4668:. Alabama Legislature
4131:Financial controller
4050:Financial controller
3974:Financial controller
2826:Financial controller
2696:Financial controller
2431:Financial controller
2272:Financial controller
1891:Financial controller
1785:Financial controller
1411:Financial controller
1199:Financial controller
1146:Financial controller
1093:Financial controller
1040:Financial controller
883:Financial controller
825:Board of Equalization
814:Financial controller
584:redistricting process
500:regulatory compliance
491:public administration
363:financial controllers
201:State representatives
24:
6160:District of Columbia
4526:"History of the OLA"
4082:Legislative Auditor
4006:Legislative Auditor
3595:Legislative Auditor
3505:Legislative Auditor
3465:Legislative Auditor
3423:Legislative Auditor
3283:Legislative Auditor
3103:District of Columbia
2739:Mode of appointment
465:Jacksonian democracy
226:List of legislatures
70:of the United States
6206:Lieutenant governor
6180:U.S. Virgin Islands
4053:General accountant
3874:U.S. Virgin Islands
2981:Legislative Auditor
2862:Legislative Auditor
2802:Kathleen D. Baxter
2530:Auditor of Accounts
2265:Comptroller General
929:Auditor of Accounts
508:program performance
279:Politics portal
242:State supreme court
207:Alabama to Missouri
157:Lieutenant governor
152:Auditor/Comptroller
6216:Secretary of state
5645:Federal districts:
3892:Inspector general
3886:Inspector General
3722:Inspector general
3716:State Comptroller
2693:Elected by voters
2640:Elected by voters
2587:Elected by voters
2534:Elected by voters
2481:Elected by voters
2428:Elected by voters
2322:Elected by voters
2269:Elected by voters
2216:Elected by voters
2163:Elected by voters
2159:Secretary of State
2107:Elected by voters
2054:Elected by voters
2001:Elected by voters
1941:Elected by voters
1888:Elected by voters
1835:Elected by voters
1782:Elected by voters
1729:Elected by voters
1676:Elected by voters
1623:Elected by voters
1570:Elected by voters
1514:Elected by voters
1461:Elected by voters
1408:Elected by voters
1302:Elected by voters
1249:Elected by voters
1196:Elected by voters
1152:Local governments
1143:Elected by voters
1090:Elected by voters
1037:Elected by voters
984:Elected by voters
975:September 13, 2018
933:Elected by voters
880:Elected by voters
820:Local governments
811:Elected by voters
758:Elected by voters
705:Elected by voters
610:, the head of the
371:inspectors general
359:program evaluators
331:state comptrollers
211:Montana to Wyoming
167:Secretary of state
91:State constitution
68:State governments
47:
6274:
6273:
6136:Elected officials
5794:
5793:
5729:Yesmín Valdivieso
5238:Scott Fitzpatrick
4232:
4231:
4210:External auditor
4172:External auditor
4107:Kathy Blumenfeld
4088:External auditor
4012:External auditor
3950:David Schumacher
3932:External auditor
3852:External auditor
3830:David Bergantino
3812:External auditor
3784:Yesmín Valdivieso
3762:External auditor
3682:External auditor
3672:February 23, 2021
3660:David J. Kaschak
3641:External auditor
3601:External auditor
3561:External auditor
3511:External auditor
3471:External auditor
3429:External auditor
3389:External auditor
3341:External auditor
3289:External auditor
3252:External auditor
3209:External auditor
3167:External auditor
3123:External auditor
3073:External auditor
3030:External auditor
3018:November 30, 2021
2988:External auditor
2949:External auditor
2909:External auditor
2869:External auditor
2783:External auditor
2714:
2713:
2590:External auditor
2537:External auditor
2484:External auditor
2378:External auditor
2219:External auditor
2166:External auditor
2110:External auditor
2057:External auditor
2004:External auditor
1944:External auditor
1932:December 16, 2023
1884:State Comptroller
1838:External auditor
1732:External auditor
1626:External auditor
1596:Scott Fitzpatrick
1573:External auditor
1517:External auditor
1464:External auditor
1358:External auditor
1305:External auditor
1252:External auditor
987:External auditor
936:External auditor
876:State Comptroller
708:External auditor
654:Mode of election
504:internal controls
476:Powers and duties
355:external auditors
335:state controllers
324:
323:
263:District attorney
71:
6299:
6226:Attorney general
5821:
5814:
5807:
5798:
5797:
5786:
5776:
5766:
5743:
5727:
5711:
5695:
5679:
5657:
5636:
5620:
5604:
5588:
5572:
5556:
5540:
5524:
5508:
5492:
5476:
5460:
5444:
5428:
5412:
5396:
5380:
5364:
5348:
5332:
5318:David J. Kaschak
5316:
5300:
5284:
5268:
5252:
5236:
5220:
5204:
5188:
5172:
5156:
5140:
5124:
5108:
5092:
5076:
5060:
5044:
5028:
5012:
4996:
4980:
4964:
4948:
4932:
4916:
4900:
4884:
4868:
4852:
4831:
4808:
4801:
4794:
4785:
4784:
4766:
4765:
4763:
4761:
4750:
4744:
4743:
4741:
4739:
4728:
4722:
4721:
4719:
4717:
4706:
4700:
4699:
4697:
4695:
4684:
4678:
4677:
4675:
4673:
4662:
4656:
4655:
4653:
4651:
4645:
4635:
4629:
4628:
4626:
4624:
4613:
4607:
4606:
4604:
4602:
4596:
4588:
4582:
4581:
4579:
4577:
4566:
4560:
4559:
4557:
4555:
4544:
4538:
4537:
4535:
4533:
4521:
4515:
4514:
4512:
4510:
4504:
4496:
4490:
4489:
4487:
4485:
4474:
4468:
4467:
4465:
4463:
4452:
4446:
4445:
4443:
4441:
4430:
4424:
4423:
4421:
4419:
4414:on April 1, 2013
4413:
4406:
4397:
4391:
4390:
4388:
4386:
4375:
4369:
4368:
4366:
4364:
4353:
4347:
4346:
4344:
4342:
4326:
4317:
4316:
4314:
4312:
4301:
4290:
4287:
4163:
4122:
3965:
3923:
3883:
3846:Auditor General
3843:
3801:
3788:
3787:
3786:
3753:
3713:
3712:January 27, 2020
3673:
3632:
3592:
3550:
3537:
3536:
3535:
3502:
3489:Gregory A. Hook
3462:
3420:
3378:
3375:
3374:February 7, 2022
3372:
3330:
3315:
3314:
3313:
3241:
3198:
3156:
3141:Sherrill Norman
3114:
3099:
3098:
3097:
3062:
3049:Kerri L. Hunter
3019:
2967:Roger A. Norman
2943:Auditor General
2940:
2900:
2858:
2815:
2772:
2721:
2720:
2685:
2670:
2669:
2668:
2632:
2631:January 16, 2017
2617:
2616:
2615:
2579:
2578:January 11, 2017
2564:
2563:
2562:
2526:
2525:January 10, 2013
2511:
2510:
2509:
2473:
2458:
2457:
2456:
2420:
2419:January 20, 2015
2405:
2404:
2403:
2367:
2366:January 13, 2021
2352:
2351:
2350:
2314:
2299:
2298:
2297:
2261:
2246:
2245:
2244:
2208:
2207:January 19, 2021
2193:
2192:
2191:
2155:
2140:
2139:
2138:
2099:
2098:January 14, 2019
2084:
2083:
2082:
2050:Auditor of State
2046:
2045:January 12, 2019
2031:
2030:
2029:
1993:
1978:
1977:
1976:
1955:Council of State
1933:
1918:
1917:
1916:
1880:
1879:February 7, 2007
1865:
1864:
1863:
1827:
1812:
1811:
1810:
1778:State Controller
1774:
1759:
1758:
1757:
1721:
1706:
1705:
1704:
1668:
1653:
1652:
1651:
1615:
1600:
1599:
1598:
1562:
1547:
1546:
1545:
1506:
1491:
1490:
1489:
1453:
1452:January 18, 2023
1438:
1437:
1436:
1400:
1399:January 16, 2023
1385:
1384:
1383:
1347:
1332:
1331:
1330:
1294:
1279:
1278:
1277:
1245:Auditor of State
1241:
1226:
1225:
1224:
1192:Auditor of State
1188:
1187:December 1, 2023
1173:
1172:
1171:
1135:
1134:December 5, 2016
1120:
1119:
1118:
1086:State Controller
1082:
1081:October 15, 2012
1067:
1066:
1065:
1029:
1028:January 30, 2017
1014:
1013:
1012:
976:
963:
962:
961:
925:
910:
909:
908:
872:
857:
856:
855:
807:State Controller
803:
788:
787:
786:
754:Auditor of State
750:
749:January 10, 2023
735:
734:
733:
697:
696:January 16, 2023
682:
681:
680:
636:
635:
576:health exchanges
506:, or evaluating
316:
309:
302:
288:
287:
286:
277:
276:
147:Attorney general
119:State executives
82:
72:
67:
59:
49:
48:
43:
37:
31:
6307:
6306:
6302:
6301:
6300:
6298:
6297:
6296:
6277:
6276:
6275:
6270:
6266:Surgeon general
6184:
6141:
5833:
5825:
5795:
5790:
5784:
5774:
5764:
5752:
5751:
5750:
5749:
5748:
5741:
5739:
5733:
5732:
5725:
5723:
5717:
5716:
5709:
5707:
5701:
5700:
5693:
5691:
5685:
5684:
5677:
5675:
5669:
5663:
5662:
5659:Kathy Patterson
5655:
5653:
5647:
5642:
5641:
5634:
5632:
5626:
5625:
5618:
5616:
5610:
5609:
5602:
5600:
5594:
5593:
5586:
5584:
5578:
5577:
5570:
5568:
5562:
5561:
5554:
5552:
5546:
5545:
5538:
5536:
5530:
5529:
5522:
5520:
5514:
5513:
5506:
5504:
5498:
5497:
5490:
5488:
5482:
5481:
5474:
5472:
5466:
5465:
5458:
5456:
5450:
5449:
5442:
5440:
5434:
5433:
5426:
5424:
5418:
5417:
5410:
5408:
5402:
5401:
5394:
5392:
5386:
5385:
5378:
5376:
5370:
5369:
5362:
5360:
5354:
5353:
5346:
5344:
5338:
5337:
5330:
5328:
5322:
5321:
5314:
5312:
5306:
5305:
5298:
5296:
5290:
5289:
5282:
5280:
5274:
5273:
5266:
5264:
5258:
5257:
5250:
5248:
5242:
5241:
5234:
5232:
5226:
5225:
5218:
5216:
5210:
5209:
5202:
5200:
5194:
5193:
5186:
5184:
5178:
5177:
5170:
5168:
5162:
5161:
5154:
5152:
5146:
5145:
5138:
5136:
5130:
5129:
5126:Mike Waguespack
5122:
5120:
5114:
5113:
5106:
5104:
5098:
5097:
5090:
5088:
5082:
5081:
5074:
5072:
5066:
5065:
5062:Elise Nieshalla
5058:
5056:
5050:
5049:
5042:
5040:
5034:
5033:
5026:
5024:
5018:
5017:
5010:
5008:
5002:
5001:
4994:
4992:
4986:
4985:
4982:Sherrill Norman
4978:
4976:
4970:
4969:
4962:
4960:
4954:
4953:
4946:
4944:
4938:
4937:
4930:
4928:
4922:
4921:
4914:
4912:
4906:
4905:
4902:Dennis Milligan
4898:
4896:
4890:
4889:
4882:
4880:
4874:
4873:
4866:
4864:
4858:
4857:
4850:
4848:
4836:
4829:
4817:
4812:
4775:
4770:
4769:
4759:
4757:
4752:
4751:
4747:
4737:
4735:
4730:
4729:
4725:
4715:
4713:
4708:
4707:
4703:
4693:
4691:
4686:
4685:
4681:
4671:
4669:
4664:
4663:
4659:
4649:
4647:
4643:
4639:
4636:
4632:
4622:
4620:
4615:
4614:
4610:
4600:
4598:
4594:
4590:
4589:
4585:
4575:
4573:
4568:
4567:
4563:
4553:
4551:
4546:
4545:
4541:
4531:
4529:
4522:
4518:
4508:
4506:
4502:
4498:
4497:
4493:
4483:
4481:
4476:
4475:
4471:
4461:
4459:
4454:
4453:
4449:
4439:
4437:
4432:
4431:
4427:
4417:
4415:
4411:
4404:
4398:
4394:
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4091:Not applicable
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3980:Not applicable
3935:Not applicable
3922:January 1, 2021
3895:Not applicable
3858:State agencies
3855:Not applicable
3815:Not applicable
3782:
3781:
3765:Not applicable
3756:Public Auditor
3725:Not applicable
3685:Not applicable
3647:State agencies
3644:Not applicable
3607:State agencies
3604:Not applicable
3567:State agencies
3564:Not applicable
3554:Auditor General
3531:
3530:
3517:State agencies
3514:Not applicable
3474:Not applicable
3448:Mike Waguespack
3435:State agencies
3432:Not applicable
3392:Not applicable
3347:State agencies
3344:Not applicable
3334:Auditor General
3329:January 1, 2016
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3160:Auditor General
3126:Not applicable
3113:January 2, 2015
3095:Kathy Patterson
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3006:Michael Tilden
2991:Not applicable
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2903:Public Auditor
2899:January 5, 2013
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2786:Not applicable
2733:Assumed office
2719:
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2684:January 7, 2019
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1773:January 2, 2023
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1614:January 9, 2023
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1576:Not applicable
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1485:
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1361:Not applicable
1346:January 4, 2021
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1308:Not applicable
1293:January 1, 2024
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1255:Not applicable
1240:January 2, 2019
1220:
1219:
1205:Not applicable
1169:Elise Nieshalla
1167:
1166:
1114:
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1099:Not applicable
1061:
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990:Not applicable
957:
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939:Not applicable
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904:
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889:Not applicable
871:January 4, 2023
851:
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802:January 2, 2023
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767:Not applicable
731:Dennis Milligan
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169:
164:
154:
149:
143:
142:
141:
136:
135:
122:
112:
111:
107:
106:
104:
103:
98:
93:
84:
83:
75:
74:
62:
61:
40:
34:
28:
15:
9:
6:
4:
3:
2:
6304:
6293:
6290:
6288:
6285:
6284:
6282:
6267:
6264:
6261:
6257:
6254:
6251:
6247:
6244:
6241:
6237:
6234:
6231:
6227:
6224:
6221:
6217:
6214:
6211:
6207:
6204:
6201:
6197:
6194:
6193:
6191:
6187:
6181:
6178:
6176:
6173:
6171:
6168:
6166:
6163:
6161:
6158:
6156:
6153:
6152:
6150:
6148:
6144:
6138:
6137:
6133:
6131:
6128:
6125:
6121:
6118:
6116:
6115:West Virginia
6113:
6111:
6108:
6106:
6103:
6101:
6098:
6096:
6093:
6090:
6086:
6083:
6080:
6076:
6073:
6071:
6068:
6066:
6063:
6061:
6058:
6056:
6053:
6051:
6048:
6045:
6041:
6038:
6036:
6033:
6031:
6028:
6026:
6023:
6020:
6016:
6013:
6011:
6008:
6006:
6003:
6001:
6000:New Hampshire
5998:
5996:
5993:
5991:
5988:
5986:
5983:
5981:
5978:
5976:
5973:
5971:
5968:
5966:
5963:
5961:
5960:Massachusetts
5958:
5956:
5953:
5951:
5948:
5946:
5943:
5941:
5938:
5935:
5931:
5928:
5926:
5923:
5921:
5918:
5916:
5913:
5911:
5908:
5906:
5903:
5901:
5898:
5896:
5893:
5891:
5888:
5885:
5881:
5878:
5876:
5873:
5870:
5866:
5863:
5861:
5858:
5856:
5853:
5851:
5848:
5846:
5843:
5842:
5840:
5836:
5832:
5829:
5822:
5817:
5815:
5810:
5808:
5803:
5802:
5799:
5783:
5780:
5773:
5770:
5763:
5762:
5760:
5755:
5746:
5738:
5730:
5722:
5714:
5706:
5698:
5697:Benjamin Cruz
5690:
5682:
5674:
5668:
5660:
5652:
5646:
5639:
5631:
5623:
5615:
5607:
5599:
5591:
5583:
5575:
5574:Staci Henshaw
5567:
5559:
5551:
5543:
5535:
5527:
5519:
5511:
5503:
5495:
5494:Rich Sattgast
5487:
5479:
5471:
5463:
5455:
5447:
5439:
5431:
5423:
5415:
5407:
5399:
5391:
5383:
5375:
5367:
5359:
5351:
5343:
5335:
5327:
5319:
5311:
5303:
5295:
5287:
5286:Andy Matthews
5279:
5271:
5263:
5255:
5247:
5239:
5231:
5223:
5215:
5207:
5199:
5191:
5183:
5175:
5167:
5159:
5151:
5143:
5135:
5127:
5119:
5111:
5103:
5095:
5087:
5079:
5071:
5063:
5055:
5047:
5039:
5031:
5030:Brandon Woolf
5023:
5015:
5007:
4999:
4991:
4983:
4975:
4967:
4959:
4951:
4943:
4935:
4927:
4919:
4911:
4903:
4895:
4887:
4886:Lindsey Perry
4879:
4871:
4863:
4855:
4847:
4839:
4834:
4828:
4826:
4820:
4816:
4809:
4804:
4802:
4797:
4795:
4790:
4789:
4786:
4780:
4777:
4776:
4760:September 18,
4755:
4749:
4738:September 18,
4733:
4727:
4716:September 18,
4711:
4705:
4694:September 18,
4689:
4683:
4672:September 18,
4667:
4661:
4642:
4634:
4623:September 10,
4618:
4612:
4593:
4587:
4571:
4565:
4549:
4543:
4527:
4520:
4501:
4495:
4479:
4473:
4457:
4451:
4435:
4434:"Description"
4429:
4410:
4403:
4396:
4380:
4374:
4358:
4352:
4336:
4333:. Governing.
4332:
4325:
4323:
4306:
4300:
4298:
4296:
4286:
4282:
4272:
4269:
4267:
4264:
4262:
4259:
4257:
4254:
4252:
4249:
4247:
4244:
4242:
4239:
4238:
4228:
4225:
4222:
4218:
4215:
4212:
4209:
4206:
4203:
4201:
4198:
4196:
4193:
4190:
4189:
4186:
4183:
4180:
4177:
4174:
4171:
4168:
4165:
4162:June 17, 2011
4160:
4157:
4155:
4152:
4150:Joe Chrisman
4149:
4148:
4145:
4142:
4139:
4136:
4133:
4130:
4127:
4124:
4119:
4117:
4114:
4112:
4109:
4106:
4105:
4102:
4099:
4096:
4093:
4090:
4087:
4084:
4081:
4079:
4076:
4074:
4073:West Virginia
4071:
4069:Aaron Allred
4068:
4067:
4064:
4061:
4058:
4055:
4052:
4049:
4046:
4043:
4041:
4038:
4036:
4035:West Virginia
4033:
4031:Dave Mullins
4030:
4029:
4026:
4023:
4020:
4017:
4014:
4011:
4008:
4005:
4003:
4000:
3998:
3995:
3992:
3991:
3988:
3985:
3982:
3979:
3976:
3973:
3970:
3967:
3962:
3960:
3957:
3955:
3952:
3949:
3948:
3945:
3942:
3940:
3937:
3934:
3931:
3928:
3925:
3920:
3917:
3915:
3912:
3909:
3908:
3905:
3902:
3900:
3897:
3894:
3891:
3888:
3885:
3880:
3877:
3875:
3872:
3869:
3868:
3865:
3862:
3860:
3857:
3854:
3851:
3848:
3845:
3840:
3837:
3835:
3832:
3829:
3828:
3825:
3822:
3820:
3817:
3814:
3811:
3808:
3806:
3803:
3798:
3795:
3793:
3790:
3785:
3779:
3778:
3775:
3772:
3770:
3767:
3764:
3761:
3758:
3755:
3752:July 23, 2008
3750:
3747:
3745:
3742:
3739:
3738:
3735:
3732:
3730:
3727:
3724:
3721:
3718:
3715:
3710:
3707:
3705:
3702:
3699:
3698:
3695:
3692:
3690:
3687:
3684:
3681:
3678:
3675:
3670:
3667:
3665:
3662:
3659:
3658:
3655:
3652:
3649:
3646:
3643:
3640:
3637:
3634:
3629:
3626:
3624:
3623:New Hampshire
3621:
3619:Michael Kane
3618:
3617:
3614:
3611:
3609:
3606:
3603:
3600:
3597:
3594:
3589:
3586:
3584:
3581:
3579:Judy Randall
3578:
3577:
3574:
3571:
3569:
3566:
3563:
3560:
3557:
3555:
3552:
3547:
3544:
3542:
3539:
3534:
3528:
3527:
3524:
3521:
3519:
3516:
3513:
3510:
3507:
3504:
3499:
3496:
3494:
3491:
3488:
3487:
3484:
3481:
3479:
3476:
3473:
3470:
3467:
3464:
3459:
3456:
3454:
3451:
3449:
3446:
3445:
3442:
3439:
3437:
3434:
3431:
3428:
3425:
3422:
3417:
3414:
3412:
3409:
3407:Justin Stowe
3406:
3405:
3402:
3399:
3397:
3394:
3391:
3388:
3385:
3383:
3380:
3369:
3366:
3364:
3361:
3358:
3357:
3354:
3351:
3349:
3346:
3343:
3340:
3337:
3335:
3332:
3327:
3325:
3322:
3320:
3317:
3312:
3311:Frank Mautino
3306:
3305:
3302:
3299:
3297:
3294:
3291:
3288:
3285:
3282:
3280:
3277:
3275:
3272:
3270:April Renfro
3269:
3268:
3265:
3262:
3260:
3257:
3254:
3251:
3248:
3246:
3243:
3238:
3235:
3233:
3230:
3227:
3226:
3223:
3220:
3217:
3214:
3211:
3208:
3205:
3203:
3202:State Auditor
3200:
3195:
3192:
3190:
3187:
3185:Greg Griffin
3184:
3183:
3180:
3177:
3175:
3172:
3169:
3166:
3163:
3161:
3158:
3153:
3151:
3148:
3146:
3143:
3140:
3139:
3136:
3133:
3131:
3128:
3125:
3122:
3119:
3116:
3111:
3109:
3106:
3104:
3101:
3096:
3090:
3089:
3086:
3083:
3081:
3078:
3075:
3072:
3069:
3067:
3066:State Auditor
3064:
3059:
3056:
3054:
3051:
3048:
3047:
3044:
3041:
3038:
3035:
3032:
3029:
3026:
3024:
3023:State Auditor
3021:
3016:
3013:
3011:
3008:
3005:
3004:
3001:
2998:
2996:
2993:
2990:
2987:
2984:
2982:
2979:
2977:
2974:
2972:
2969:
2966:
2965:
2962:
2959:
2957:
2954:
2951:
2948:
2945:
2942:
2937:
2934:
2932:
2929:
2926:
2925:
2922:
2919:
2917:
2914:
2911:
2908:
2905:
2902:
2897:
2894:
2892:
2889:
2887:Liua Fatuesi
2886:
2885:
2882:
2879:
2877:
2874:
2871:
2868:
2865:
2863:
2860:
2855:
2852:
2850:
2847:
2844:
2843:
2840:
2837:
2834:
2831:
2828:
2825:
2822:
2820:
2817:
2812:
2809:
2807:
2804:
2801:
2800:
2797:
2794:
2791:
2788:
2785:
2782:
2779:
2777:
2774:
2769:
2766:
2764:
2761:
2758:
2757:
2753:
2750:
2747:
2744:
2741:
2738:
2735:
2732:
2729:
2726:
2723:
2722:
2710:
2707:
2704:
2701:
2698:
2695:
2692:
2690:
2689:State Auditor
2687:
2682:
2680:
2677:
2675:
2672:
2667:
2661:
2660:
2657:
2654:
2651:
2648:
2645:
2642:
2639:
2637:
2636:State Auditor
2634:
2629:
2627:
2624:
2622:
2621:West Virginia
2619:
2614:
2608:
2607:
2604:
2601:
2598:
2595:
2592:
2589:
2586:
2584:
2583:State Auditor
2581:
2576:
2574:
2571:
2569:
2566:
2561:
2555:
2554:
2551:
2548:
2545:
2542:
2539:
2536:
2533:
2531:
2528:
2523:
2521:
2518:
2516:
2513:
2508:
2502:
2501:
2498:
2495:
2492:
2489:
2486:
2483:
2480:
2478:
2477:State Auditor
2475:
2470:
2468:
2465:
2463:
2460:
2455:
2449:
2448:
2445:
2442:
2439:
2436:
2433:
2430:
2427:
2425:
2422:
2417:
2415:
2412:
2410:
2407:
2402:
2396:
2395:
2392:
2389:
2386:
2383:
2380:
2377:
2374:
2372:
2369:
2364:
2362:
2359:
2357:
2354:
2349:
2343:
2342:
2339:
2336:
2333:
2330:
2327:
2324:
2321:
2319:
2318:State Auditor
2316:
2311:
2309:
2306:
2304:
2301:
2296:
2295:Rich Sattgast
2290:
2289:
2286:
2283:
2280:
2277:
2274:
2271:
2268:
2266:
2263:
2258:
2256:
2253:
2251:
2248:
2243:
2237:
2236:
2233:
2230:
2227:
2224:
2221:
2218:
2215:
2213:
2210:
2205:
2203:
2200:
2198:
2195:
2190:
2184:
2183:
2180:
2177:
2174:
2171:
2168:
2165:
2162:
2160:
2157:
2154:June 30, 2023
2152:
2150:
2147:
2145:
2142:
2137:
2131:
2130:
2127:
2124:
2122:
2118:
2115:
2112:
2109:
2106:
2104:
2101:
2096:
2094:
2091:
2089:
2086:
2081:
2075:
2074:
2071:
2068:
2065:
2062:
2059:
2056:
2053:
2051:
2048:
2043:
2041:
2038:
2036:
2033:
2028:
2022:
2021:
2018:
2015:
2012:
2009:
2006:
2003:
2000:
1998:
1997:State Auditor
1995:
1990:
1988:
1985:
1983:
1980:
1975:
1969:
1968:
1965:
1962:
1960:
1956:
1952:
1949:
1946:
1943:
1940:
1938:
1937:State Auditor
1935:
1930:
1928:
1925:
1923:
1920:
1915:
1909:
1908:
1905:
1902:
1899:
1896:
1893:
1890:
1887:
1885:
1882:
1877:
1875:
1872:
1870:
1867:
1862:
1856:
1855:
1852:
1849:
1846:
1843:
1840:
1837:
1834:
1832:
1831:State Auditor
1829:
1824:
1822:
1819:
1817:
1814:
1809:
1803:
1802:
1799:
1796:
1793:
1790:
1787:
1784:
1781:
1779:
1776:
1771:
1769:
1766:
1764:
1761:
1756:
1755:Andy Matthews
1750:
1749:
1746:
1743:
1740:
1737:
1734:
1731:
1728:
1726:
1723:
1718:
1716:
1713:
1711:
1708:
1703:
1697:
1696:
1693:
1690:
1687:
1684:
1681:
1678:
1675:
1673:
1672:State Auditor
1670:
1665:
1663:
1660:
1658:
1655:
1650:
1644:
1643:
1640:
1637:
1634:
1631:
1628:
1625:
1622:
1620:
1619:State Auditor
1617:
1612:
1610:
1607:
1605:
1602:
1597:
1591:
1590:
1587:
1584:
1581:
1578:
1575:
1572:
1569:
1567:
1566:State Auditor
1564:
1561:July 16, 2018
1559:
1557:
1554:
1552:
1549:
1544:
1538:
1537:
1534:
1531:
1528:
1526:
1522:
1519:
1516:
1513:
1511:
1510:State Auditor
1508:
1503:
1501:
1498:
1496:
1493:
1488:
1482:
1481:
1478:
1475:
1472:
1469:
1466:
1463:
1460:
1458:
1457:State Auditor
1455:
1450:
1448:
1445:
1443:
1442:Massachusetts
1440:
1435:
1429:
1428:
1425:
1422:
1419:
1416:
1413:
1410:
1407:
1405:
1402:
1397:
1395:
1392:
1390:
1387:
1382:
1376:
1375:
1372:
1369:
1366:
1363:
1360:
1357:
1354:
1352:
1351:State Auditor
1349:
1344:
1342:
1339:
1337:
1334:
1329:
1323:
1322:
1319:
1316:
1313:
1310:
1307:
1304:
1301:
1299:
1296:
1291:
1289:
1286:
1284:
1281:
1276:
1270:
1269:
1266:
1263:
1260:
1257:
1254:
1251:
1248:
1246:
1243:
1238:
1236:
1233:
1231:
1228:
1223:
1217:
1216:
1213:
1210:
1207:
1204:
1201:
1198:
1195:
1193:
1190:
1185:
1183:
1180:
1178:
1175:
1170:
1164:
1163:
1160:
1157:
1154:
1151:
1148:
1145:
1142:
1140:
1137:
1132:
1130:
1127:
1125:
1122:
1117:
1111:
1110:
1107:
1104:
1101:
1098:
1095:
1092:
1089:
1087:
1084:
1079:
1077:
1074:
1072:
1069:
1064:
1063:Brandon Woolf
1058:
1057:
1054:
1051:
1048:
1045:
1042:
1039:
1036:
1034:
1031:
1026:
1024:
1021:
1019:
1016:
1011:
1005:
1004:
1001:
998:
995:
992:
989:
986:
983:
981:
978:
973:
970:
968:
965:
960:
959:Benjamin Cruz
954:
953:
950:
947:
944:
941:
938:
935:
932:
930:
927:
922:
920:
917:
915:
912:
907:
901:
900:
897:
894:
891:
888:
885:
882:
879:
877:
874:
869:
867:
864:
862:
859:
854:
848:
847:
844:
841:
838:
834:
830:
826:
822:
819:
816:
813:
810:
808:
805:
800:
798:
795:
793:
790:
785:
779:
778:
775:
772:
769:
766:
763:
760:
757:
755:
752:
747:
745:
742:
740:
737:
732:
726:
725:
722:
719:
716:
713:
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6070:South Dakota
6060:Rhode Island
6055:Pennsylvania
6030:North Dakota
5758:
5681:Liua Fatuesi
5667:Territories:
5666:
5644:
5622:Joe Chrisman
5590:Pat McCarthy
5542:John Dougall
5478:Brian Gaines
5462:Dennis Hoyle
5382:Josh Gallion
5350:Tom DiNapoli
5302:Michael Kane
5254:Troy Downing
5190:Doug Ringler
5110:Allison Ball
5094:Justin Stowe
4998:Greg Griffin
4950:Sean Scanlon
4823:
4814:
4758:. Retrieved
4748:
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4726:
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4704:
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4494:
4482:. Retrieved
4478:"Work We Do"
4472:
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4450:
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4428:
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4409:the original
4395:
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4373:
4361:. Retrieved
4357:"What We Do"
4351:
4341:September 2,
4339:. Retrieved
4309:. Retrieved
4285:
4199:Nonpartisan
4191:Mike Hansen
4158:Nonpartisan
4121:January 2022
4077:Nonpartisan
4039:Nonpartisan
4001:Nonpartisan
3993:Eric Thomas
3964:January 2013
3918:Nonpartisan
3878:Nonpartisan
3838:Nonpartisan
3834:Rhode Island
3800:May 12, 2010
3796:Nonpartisan
3748:Nonpartisan
3740:Michael Pai
3708:Nonpartisan
3700:Kevin Walsh
3668:Nonpartisan
3627:Nonpartisan
3591:October 2021
3587:Nonpartisan
3549:June 9, 2014
3545:Nonpartisan
3533:Doug Ringler
3501:June 9, 2014
3497:Nonpartisan
3457:Nonpartisan
3415:Nonpartisan
3377:May 23, 2014
3371:January 2013
3367:Nonpartisan
3278:Nonpartisan
3236:Nonpartisan
3197:July 1, 2012
3193:Nonpartisan
3155:July 1, 2015
3061:July 1, 2021
3057:Nonpartisan
3014:Nonpartisan
2975:Nonpartisan
2935:Nonpartisan
2895:Nonpartisan
2857:January 2012
2853:Nonpartisan
2845:Kris Curtis
2810:Nonpartisan
2771:January 2011
2767:Nonpartisan
2560:Pat McCarthy
2454:John Dougall
2303:South Dakota
2260:May 12, 2023
2242:Brian Gaines
2197:Pennsylvania
1982:North Dakota
1974:Josh Gallion
1861:Tom DiNapoli
1649:Troy Downing
1275:Allison Ball
971:Nonpartisan
853:Sean Scanlon
621:
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572:
562:single audit
554:
547:industries.
537:
533:
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485:Supervising
484:
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417:Pennsylvania
389:
349:branches of
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25:
18:
6175:Puerto Rico
5975:Mississippi
5880:Connecticut
5771:(21 states)
5713:Michael Pai
5606:JB McCuskey
5558:Doug Hoffer
5526:Glenn Hegar
5398:Keith Faber
5334:Joe Maestas
5206:Julie Blaha
4918:Malia Cohen
4870:Kris Curtis
4833:Gene Dodaro
4650:December 6,
3805:Comptroller
3792:Puerto Rico
3240:May 1, 2016
2819:Comptroller
2643:Bookkeeper
2613:JB McCuskey
2507:Doug Hoffer
2401:Glenn Hegar
2325:Bookkeeper
2027:Keith Faber
1808:Joe Maestas
1551:Mississippi
1487:Julie Blaha
1404:Comptroller
1139:Comptroller
861:Connecticut
784:Malia Cohen
761:Bookkeeper
438:legislative
367:bookkeepers
347:legislative
247:State court
194:Legislative
6281:Categories
6189:By officer
6110:Washington
6010:New Mexico
6005:New Jersey
5865:California
5828:U.S. state
5779:Democratic
5769:Republican
5414:Cindy Byrd
5270:Mike Foley
5222:Shad White
4966:Lydia York
4934:Dianne Ray
4277:References
4219:Regulates
4116:Democratic
3997:Washington
3959:Democratic
3954:Washington
3882:March 1989
3704:New Jersey
3664:New Jersey
3419:March 2018
3324:Democratic
3228:Les Kondo
3150:Republican
3108:Democratic
3010:California
2724:Incumbent
2679:Republican
2626:Republican
2573:Democratic
2568:Washington
2520:Democratic
2467:Republican
2414:Republican
2361:Republican
2308:Republican
2255:Democratic
2202:Republican
2189:Tim DeFoor
2149:Democratic
2119:Member of
2093:Republican
2080:Cindy Byrd
2040:Republican
1987:Republican
1953:Member of
1927:Democratic
1874:Democratic
1821:Democratic
1816:New Mexico
1768:Republican
1715:Republican
1702:Mike Foley
1662:Republican
1609:Republican
1556:Republican
1543:Shad White
1447:Democratic
1394:Democratic
1341:Democratic
1288:Republican
1235:Democratic
1182:Republican
1129:Democratic
1076:Republican
1023:Republican
919:Democratic
906:Lydia York
866:Democratic
835:, and the
797:Democratic
792:California
744:Republican
691:Republican
639:Incumbent
541:securities
481:Typologies
455:Washington
429:Washington
393:California
351:U.S. state
101:Statehouse
96:Comparison
6236:Treasurer
6120:Wisconsin
6075:Tennessee
5970:Minnesota
5945:Louisiana
5014:Les Kondo
4666:"History"
4601:August 8,
4576:August 8,
4554:August 8,
4532:March 14,
4509:March 14,
4484:March 14,
4462:March 14,
4440:March 14,
4418:March 14,
4385:March 14,
4363:March 14,
4311:March 14,
4154:Wisconsin
4111:Wisconsin
3583:Minnesota
3453:Louisiana
2814:July 2017
2356:Tennessee
1495:Minnesota
545:insurance
405:Minnesota
381:Selection
343:executive
234:Judiciary
172:Treasurer
110:Executive
6196:Governor
6105:Virginia
6040:Oklahoma
6015:New York
5990:Nebraska
5980:Missouri
5965:Michigan
5955:Maryland
5940:Kentucky
5915:Illinois
5890:Delaware
5875:Colorado
5860:Arkansas
5838:By state
5831:cabinets
5078:Rob Sand
4335:Archived
4235:See also
3914:Virginia
3541:Michigan
3493:Maryland
3319:Illinois
3117:Auditor
3053:Colorado
2971:Arkansas
2754:Website
2088:Oklahoma
1869:New York
1710:Nebraska
1604:Missouri
1389:Maryland
1283:Kentucky
1222:Rob Sand
1124:Illinois
914:Delaware
739:Arkansas
669:Website
448:Quantity
434:governor
409:Nebraska
401:Illinois
126:Governor
56:a series
6246:Auditor
6130:Wyoming
6100:Vermont
5985:Montana
5920:Indiana
5900:Georgia
5895:Florida
5855:Arizona
5845:Alabama
4195:Wyoming
3363:Indiana
3245:Auditor
3189:Georgia
3145:Florida
2931:Arizona
2806:Alabama
2763:Alabama
2674:Wyoming
2515:Vermont
1657:Montana
1177:Indiana
1018:Florida
686:Alabama
6050:Oregon
5995:Nevada
5930:Kansas
5905:Hawaii
5850:Alaska
4617:"FAQs"
3411:Kansas
3232:Hawaii
2849:Alaska
2736:Title
2730:Party
2727:State
2144:Oregon
1763:Nevada
651:Title
645:Party
642:State
427:, and
413:Nevada
386:Method
58:on the
42:
36:
30:
6085:Texas
5950:Maine
5910:Idaho
5208:(DFL)
4644:(PDF)
4595:(PDF)
4503:(PDF)
4412:(PDF)
4405:(PDF)
3274:Idaho
2409:Texas
1336:Maine
1071:Idaho
421:Texas
397:Idaho
369:, or
337:, or
6260:more
6250:more
6240:more
6230:more
6220:more
6210:more
6200:more
6165:Guam
6124:more
6095:Utah
6089:more
6079:more
6044:more
6035:Ohio
6019:more
5934:more
5925:Iowa
5884:more
5869:more
5747:(NP)
5731:(NP)
5715:(NP)
5683:(NP)
5624:(NP)
5576:(NP)
5464:(NP)
5320:(NP)
5304:(NP)
5192:(NP)
5128:(NP)
5096:(NP)
5016:(NP)
5000:(NP)
4936:(NP)
4888:(NP)
4872:(NP)
4835:(NP)
4762:2023
4740:2023
4718:2023
4696:2023
4674:2023
4652:2022
4625:2022
4603:2022
4578:2022
4556:2022
4534:2022
4511:2022
4486:2022
4464:2022
4442:2022
4420:2022
4387:2022
4365:2022
4343:2015
4313:2022
3842:2023
2462:Utah
2035:Ohio
1957:and
1230:Iowa
967:Guam
578:and
543:and
425:Utah
161:List
131:List
5777:18
5767:21
5699:(D)
5661:(D)
5640:(R)
5608:(R)
5592:(D)
5560:(D)
5544:(R)
5528:(R)
5512:(R)
5496:(R)
5480:(D)
5448:(R)
5432:(D)
5416:(R)
5400:(R)
5384:(R)
5368:(D)
5352:(D)
5336:(D)
5288:(R)
5272:(R)
5256:(R)
5240:(R)
5224:(R)
5176:(D)
5160:(D)
5144:(D)
5112:(R)
5080:(D)
5064:(R)
5048:(D)
5032:(R)
4984:(R)
4968:(D)
4952:(D)
4920:(D)
4904:(R)
4856:(R)
345:or
6283::
5761::
5737:VI
5721:PR
5705:MP
5689:GU
5673:AS
5651:DC
5630:WY
5614:WI
5598:WV
5582:WA
5566:VA
5550:VT
5534:UT
5518:TX
5502:TN
5486:SD
5470:SC
5454:RI
5438:PA
5422:OR
5406:OK
5390:OH
5374:ND
5358:NC
5342:NY
5326:NM
5310:NJ
5294:NH
5278:NV
5262:NE
5246:MT
5230:MO
5214:MS
5198:MN
5182:MI
5166:MA
5150:MD
5134:ME
5118:LA
5102:KY
5086:KS
5070:IA
5054:IN
5038:IL
5022:ID
5006:HI
4990:GA
4974:FL
4958:DE
4942:CT
4926:CO
4910:CA
4894:AR
4878:AZ
4862:AK
4846:AL
4321:^
4294:^
831:,
827:,
586:.
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Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
