Auditor (state executive office)
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(Redirected from Auditor)
The auditor is a state-level position in 48 states that supervises and has administrative rights over the accounting and financial functions of the state. Additionally, auditors act as watchdogs over other state agencies, performing internal government audits, and investigating fraud allegations.
The state auditor belongs to either the executive or legislative branch, depending on the 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 the state. Terms of office range from four to 10 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 23 legislative auditor offices and 33 state executive auditor offices. A total of eight states have both auditor offices.
| Quick facts about Auditors |
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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 a 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 Constitution.
List of current state executive auditors
List of current state auditors in the United States:
List of current 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 | Statutory | 7 years |
| Alaska Legislative Auditor | Kris Curtis | 2012 | Joint Legislative Audit Committee | Statutory | Indeterminate |
| Arkansas Legislative Auditor | Roger A. Norman | Legislative Joint Auditing Committee | Indeterminate | ||
| Auditor General of Arizona | Debra Davenport | 1997 | Joint Legislative Audit Committee | Statutory | 5 years |
| Colorado State Auditor | Dianne Ray | 2011 | Legislative Audit Committee | Constitutional | 5 years |
| Connecticut Auditor of Public Accounts | Clark Chapin, (R) and John C. Geragosian, (D) | 2021, 2011 | Connecticut General Assembly | Statutory | 4 years |
| Florida Auditor General | Sherrill Norman | 2015 | Joint Legislative Audit Committee | Constitutional | Indeterminate |
| Idaho Legislative Audits Division Manager | April Renfro | 2012 | |||
| Kansas Legislative Post-Auditor | Scott Frank | 2010 | Legislative Post Audit Committee | Statutory | Indeterminate |
| Louisiana Legislative Auditor | Daryl Purpera | 2010 | Louisiana State Legislature | Constitutional | Indeterminate |
| Maryland Legislative Auditor | Tom Barnickel III | 2012 | 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 | Rocky Cooper | Director of Legislative Counsel Bureau and Legislative Commission | Statutory | Indeterminate | |
| New Hampshire Director of Audits | Stephen C. Smith | 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 | K. Earle Powell | 2015 | 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 | Vacant | Virginia General Assembly | Constitutional | 4 years | |
| West Virginia Legislative Auditor | Aaron Allred | Joint Committee on Government and Finance | Statutory | Serves at pleasure of the Joint Committee | |
| Wisconsin State Auditor | Joe Chrisman | 2011 | Joint Committee on Legislative Organization | Statutory | Serves at pleasure of the Joint Committee |
| Current as of May 2016
As of the 2016 election cycle, Ballotpedia staff is not regularly updating the legislative auditor pages. The executive auditor pages will continue to be monitored. We hope to expand our coverage on the legislative auditors in the future. |
Elected vs. appointed
While most states that do have a statewide governmental auditor 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 these officeholders. 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 not have an official auditor. Audit functions in these states mostly fall to the state comptroller.
States
33 states have state executive auditor offices, 23 have legislative auditor offices and 8 have both.
States with legislative auditors include: Alabama • Alaska • Arizona • Arkansas • Colorado • Connecticut • Florida • Idaho • Kansas • Louisiana • Maryland • Minnesota • Montana • Nevada • New Hampshire • New Jersey • Pennsylvania • Rhode Island • South Carolina • South Dakota • Virginia • West Virginia • Wisconsin
States with state executive auditors include:
Alabama • Arkansas • California • Delaware • Georgia • Hawaii • Illinois • Indiana • Iowa • Kentucky • Maine • Massachusetts • Michigan • Minnesota • Mississippi • Missouri • Montana • Nebraska • New Mexico • North Carolina • North Dakota • Ohio • Oklahoma • Oregon • Pennsylvania • South Carolina • South Dakota • Texas • Utah • Vermont • Washington • West Virginia • 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
Election history
2025
- See also: State executive official elections, 2025
No state is holding elections for auditor in 2025.
2024
- See also: State executive official elections, 2024
Eight states held elections for auditor in 2024:
2023
- See also: State executive official elections, 2023
Two states held elections for auditor in 2023:
2022
- See also: State executive official elections, 2022
Fifteen states held elections for auditor in 2022.
2021
- See also: State executive official elections, 2021
No state held elections for auditor in 2021.
2020
- See also: State executive official elections, 2020
Eight states held elections for auditor in 2020:
2019
- See also: State executive official elections, 2019
Two states held elections for auditor in 2019:
2018
- See also: State executive official elections, 2018
Fifteen states held elections for auditor in 2018.
2016
- See also: Auditor elections, 2016
Eight states held elections for auditor in 2016:
2015
- See also: State executive official elections, 2015
Two states were holding elections for auditor in 2015: Kentucky and Mississippi. Mike Harmon (R) was elected in Kentucky, and Stacey Pickering (R) was re-elected in Mississippi.
2014
- See also: State executive official elections, 2014
Fifteen states held regularly scheduled auditor elections in the 2014 electoral cycle:
2013
There were no auditor elections in 2013.
2012
- See also: State executive official elections, 2012
Eight states held auditor elections in the 2012 electoral cycle: Montana, North Carolina, North Dakota, Pennsylvania, Utah, Vermont, Washington and West Virginia.
Going into the November 6 elections, Democrats held five of the seats up and Republicans held three. Democrats gained one seat in Vermont where Doug Hoffer (D) defeated Vince Illuzzi (R). Incumbent Thomas Salmon (R) did not seek re-election.
See also
- State Auditor reports
- Comprehensive Annual Financial Report (CAFR)
- State executive official elections, 2022
- State executive official elections, 2023
- State executive official elections, 2024
External links
Footnotes
| State Auditors | |
|---|---|
| Auditors | Alabama • Alaska • Arizona • Arkansas • Colorado • Connecticut • Florida • Idaho • Kansas • Louisiana • Maryland • Minnesota • Montana • Nevada • New Hampshire • New Jersey • Pennsylvania • South Carolina • South Dakota • West Virginia |
| By state | 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 • Virginia • Washington • West Virginia • Wisconsin • Wyoming - state auditor • Wyoming - audit director |
| Elections | |
| Other |
| State executive offices | ||
|---|---|---|
| Offices |  | |
| States | Alabama • Alaska • Arizona • Arkansas • California • Colorado • Connecticut • Delaware • Florida • Georgia • Hawaii • Idaho • Illinois • Indiana • Iowa • Kansas • Kentucky • Louisiana • Maine • Maryland • Massachusetts • Michigan • Minnesota • Mississippi • Missouri • Montana • Nebraska • Nevada • New Hampshire • New Jersey • New Mexico • New York • North Carolina • North Dakota • Ohio • Oklahoma • Oregon • Pennsylvania • Rhode Island • South Carolina • South Dakota • Tennessee • Texas • Utah • Vermont • Virginia • Washington • West Virginia • Wisconsin • Wyoming | |
| Elections | ||
| Features |