View source for State auditor

{{Short description|Executive officer of a U.S. state}}
{{Use mdy dates|date=October 2022}}
[[File:Party affiliation of United States auditors.svg|thumb|400px|alt=Map of the United States with states and territories colored according to the political party affiliation of their state auditor|Party affiliation of current United States auditors:
{{legend|#3333FF|Democratic Auditor}}
{{legend|#FF3333|Republican Auditor}}
]]
'''State auditors''' (also known as '''state comptrollers''', '''state controllers''', or '''state examiners''', among others) are fiscal officers lodged in the [[executive (government)|executive]] or [[legislative branch of government|legislative]] branches of [[U.S. state]] governments who serve as [[external auditors]], [[Program evaluation|program evaluators]], [[Comptroller|financial controllers]], [[Bookkeeping|bookkeepers]], or [[inspector general|inspectors general]] of public funds. The office of state auditor may be a creature of the state constitution or one created by [[statutory law]].<ref name=Foot01/>

==Selection==

===Method===
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 [[California State Controller|California]], [[Idaho State Controller|Idaho]], [[Illinois Comptroller|Illinois]], [[Minnesota State Auditor|Minnesota]], [[Nebraska State Auditor|Nebraska]], [[Nevada State Controller|Nevada]], [[Pennsylvania Auditor General|Pennsylvania]], [[Texas Comptroller of Public Accounts|Texas]], [[Utah State Auditor|Utah]], and [[Washington State Auditor|Washington]] 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 [[Governor (United States)|governor]] or the relevant state legislature.<ref name="The Book of the States, Volume 53">{{Cite web|url=https://issuu.com/csg.publications/docs/bos_2021_issuu|title=The Book of the States, Volume 53|publisher=The Council of State Governments|pages=174–190|access-date=March 14, 2022}}</ref> In those states where the state auditor is appointed by the governor, the appointment is always subject to either [[State legislature (United States)|legislative]] nomination or [[Advice and consent|confirmation]].<ref name="urlGoverning-20Aug2015"/>

===Quantity===
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 aforementioned officials is such so that their responsibilities complement one another. In the case of [[Washington State Auditor|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.<ref>{{Cite web|url=https://sao.wa.gov/about-sao/what-we-do/|title=What We Do|publisher=Office of the Washington State Auditor|access-date=March 14, 2022}}</ref><ref>{{Cite web|url=https://leg.wa.gov/jlarc/Pages/default.aspx|title=About JLARC: The Legislature's Auditor|publisher=Washington State Legislature|access-date=March 14, 2022}}</ref> 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 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. This institutional independence combats corruption and promotes government accountability directly to the electorate in the spirit of [[Jacksonian democracy]].<ref>{{Cite web |url=http://www.sao.wa.gov/EN/About/Documents/Citizens_Advocate_History_Book.pdf |title=The Citizen's Advocate: History of the Washington State Auditor's Office |author=Taylor, Briahna |year=2007 |publisher=Washington State Department of Printing |location=Olympia |access-date=March 14, 2022 |archive-url=https://web.archive.org/web/20130401061340/http://www.sao.wa.gov/EN/About/Documents/Citizens_Advocate_History_Book.pdf |archive-date=1 April 2013 |url-status=dead}}</ref>
#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.<ref>{{Cite web|url=https://www.auditor.illinois.gov/About/description.asp|title=Description|publisher=Illinois Auditor General's Office|access-date=March 14, 2022}}</ref>

==Powers and duties==
===Typologies===
Supervising [[Public finance|public finances]] and improving the efficiency and effectiveness of [[public administration]] 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 opinion on the [[Financial audit|basic financial statements]] of governmental entities, verifying [[regulatory compliance]], assessing the strength and design of [[internal controls]], or evaluating [[Government performance auditing|program performance]]. 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 [[Government Auditing Standards]], is guaranteed by either [[direct election]] of the voters or by manner of legislative appointment.

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, 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.

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, 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.

===Variations on the conceptual models===
Public organizational theory and state law do not always clearly distinguish the functions of America's state auditors based on their official titles.<ref name="The Book of the States, Volume 53"/> In fact, the elected financial controllers in Arkansas, Indiana, South Dakota, and Wyoming are designated as "state auditor. Meanwhile, New Jersey's 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. 

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 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 [[security (finance)|securities]] and [[Insurance in the United States|insurance]] industries.

===Scope of audit authority===
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.<ref name="The Book of the States, Volume 53"/> Government auditing arrangements are unique in Illinois, Minnesota, 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.<ref>{{Cite web|url=https://www.wv.gov/pages/agency.aspx?newid=178|title=Auditor, Office of the State|publisher=State of West Virginia|access-date=March 14, 2022}}</ref><ref>{{Cite web|url=https://www.nj.gov/comptroller/about/work/|title=Work We Do|publisher=New Jersey Office of the State Comptroller|access-date=March 14, 2022}}</ref> Minnesota is particularly unique. In that state, the [[Minnesota State Auditor|state auditor]], 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.<ref>{{Cite web|url=https://mn.gov/mmb-stat/documents/budget/2020-21-biennial-budget-books/governors-recommendations-february/state-auditor.pdf|title=Office of the State Auditor 2020-21 Biennial Budget Request|publisher=Minnesota Management and Budget|access-date=March 14, 2022}}</ref> With that said, the state auditor's authority over state agencies extends only to the statewide [[single audit]] 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.<ref>{{Cite web|url=https://www.auditor.leg.state.mn.us/g-hist.htm|title=History of the OLA|author= Office of the Legislative Auditor|publisher=Minnesota Legislature|access-date=March 14, 2022}}</ref>

===Miscellaneous responsibilities===
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 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 [[health exchange]]s and [[marijuana legalization]]. Meanwhile, California's state auditor is involved in the [[Redistricting in California|redistricting process]].

==Professional standards==
State financial controllers prepare financial statements and keep accounts in accordance with [[Generally Accepted Accounting Principles]] issued by the [[Governmental Accounting Standards Board]].<ref>{{Cite web|url=https://www.gasb.org/standards|title=Standards & Guidance|publisher=Government Accounting Standards Board|access-date=August 8, 2022}}</ref> Meanwhile, state external auditors and inspectors general exercise their authority in accordance with [[Government Auditing Standards]] (GAGAS) promulgated by the [[Comptroller General of the United States|comptroller general of the United States]], the head of the [[U.S. Government Accountability Office]].<ref>{{Cite web|url=https://www.gao.gov/products/gao-21-368g|title=Government Auditing Standards: 2018 Revision, Technical Update April 2021|publisher=U.S. Government Accountability Office|access-date=August 8, 2022}}</ref> 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.<ref>{{Cite web|url=https://www.ignet.gov/sites/default/files/files/QualityStandardsforInspectionandEvaluation-2020.pdf|title=Quality Standards for Inspections and Evaluations|publisher=Council of the Inspectors General on Integrity and Efficiency|access-date=August 8, 2022}}</ref>

==Professional affiliations==
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 Auditors, Comptrollers and Treasurers.<ref name="urlGoverning-20Aug2015">{{cite web|url=http://www.governing.com/topics/elections/gov-why-dont-more-state-auditors-run-higher-office.html|title=Why Don't More State Auditors Run for Higher Office?|author=Louis Jacobson|date=20 August 2015|publisher=Governing|archive-url=https://web.archive.org/web/20150827171302/http://www.governing.com/topics/elections/gov-why-dont-more-state-auditors-run-higher-office.html|archive-date=2015-08-27|url-status=live|access-date = 2015-09-02}}</ref> State inspectors general belong to the Association of Inspectors General.<ref>{{Cite web|url=https://inspectorsgeneral.org/faqs/|title=FAQs|publisher=Association of Inspectors General|access-date=September 10, 2022}}</ref>

==Tables of America's state auditors==
===Elected state auditors in the United States===
{|class="wikitable sortable"
|-
!Incumbent
!State
!Party
!Assumed office
!Title
!Mode of election
!Type of state auditor
!Scope of accounting function
!Scope of audit authority, noting primary and secondary jurisdiction
!Other responsibilities
!Website

|-
|{{sortname|Andrew|Sorrell}}
|[[Alabama]]
|{{Party shading/Republican}} |[[Republican Party (United States)|Republican]]
|{{dts|format=mdy|2023|1|16}}
|[[State Auditor of Alabama|State Auditor]]
|Elected by voters
|External auditor
|Inventories state personal property
|Accounts of State Treasurer and Department of Finance
|Sits on state boards that appoint county election officials, approve claims against the state, and compromise or settle tax appeals
|[https://auditor.alabama.gov/ Alabama Office of the State Auditor]

|-
|{{sortname|Dennis|Milligan}}
|[[Arkansas]]
|{{Party shading/Republican}} |[[Republican Party (United States)|Republican]]
|{{dts|format=mdy|2023|1|10}}
|[[Arkansas State Auditor|Auditor of State]]
|Elected by voters
|Bookkeeper
|Claims auditor, fund accountant, and payroll officer of state government
|Not applicable
|Administers unclaimed property
|[https://auditor.ar.gov/ Arkansas Office of the Auditor of State]

|-
|{{sortname|Malia|Cohen}}
|[[California]]
|{{Party shading/Democratic}} |[[Democratic Party (United States)|Democratic]]
|{{dts|format=mdy|2023|1|2}}
|[[California State Controller|State Controller]]
|Elected by voters
|Financial controller
|General accountant, claims auditor, internal auditor, and payroll officer of state government
|Local governments
|Administers unclaimed property, collects property taxes, and is a voting member of the [[California Board of Equalization|Board of Equalization]], [[California State Lands Commission|State Lands Commission]], [[California State Teachers' Retirement System|State Teacher's Retirement System]], and the [[California Public Employees' Retirement System|Public Employees' Retirement System]], among 70 boards and commissions
|[https://www.sco.ca.gov/eo_about_func.html California Office of the State Controller]

|-
|{{sortname|Sean|Scanlon|dab=politician}}
|[[Connecticut]]
|{{Party shading/Democratic}} |[[Democratic Party (United States)|Democratic]]
|{{dts|format=mdy|2023|1|4}}
|[[Connecticut State Comptroller|State Comptroller]]
|Elected by voters
|Financial controller
|General accountant, claims auditor, and payroll officer of state government
|Not applicable
|Administers public pensions
|[https://www.osc.ct.gov/ Connecticut Office of the State Comptroller]

|-
|{{sortname|Lydia|York}}
|[[Delaware]]
|{{Party shading/Democratic}} |[[Democratic Party (United States)|Democratic]]
|{{dts|format=mdy|2023|1|3}}
|[[Delaware Auditor of Accounts|Auditor of Accounts]]
|Elected by voters
|External auditor
|Not applicable
|State agencies and local governments
|Attests to the election returns certified by the commissioner of elections and serves as member of the Insurance Coverage Determination Committee
|[https://auditor.delaware.gov/ Delaware Office of the Auditor of Accounts]

|-
|{{sortname|Jimmy|Patronis}}
|[[Florida]]
|{{Party shading/Republican}} |[[Republican Party (United States)|Republican]]
|{{dts|format=mdy|2017|01|30}}
|[[Chief Financial Officer of Florida|Chief Financial Officer]]
|Elected by voters
|Financial controller
|General accountant, claims auditor, and payroll officer of state government
|Prescribes standards for auditing local governments and reviews localities' annual financial reports
|Ex officio state treasurer and state fire marshal; also administers unclaimed property and regulates deathcare and insurance industries
|[https://www.myfloridacfo.com/ Florida Department of Financial Services]

|-
|{{sortname|Benjamin|Cruz}}
|[[Guam]]
|Nonpartisan<ref name=Foot02/>
|{{dts|format=mdy|2018|9|13}}
|[[Public Auditor of Guam|Public Auditor]]
|Elected by voters
|External auditor
|Not applicable
|Whole of territorial government, including localities
|Administers a government ethics training program and publishes meeting agendas and approved minutes of territorial agencies, boards, commissions, and public corporations
|[https://www.opaguam.org/home Ufisinan I Kuinentan Pupbliku]

|-
|{{sortname|Brandon|Woolf}}
|[[Idaho]]
|{{Party shading/Republican}} |[[Republican Party (United States)|Republican]]
|{{dts|format=mdy|2012|10|15}}
|[[Idaho state controller|State Controller]]
|Elected by voters
|Financial controller
|General accountant, claims auditor, and payroll officer of state government
|Not applicable
|Provides information technology services to state agencies
|[https://www.sco.idaho.gov/LivePages/scohome.aspx Idaho State Controller's Office]

|-
|{{sortname|Susana|Mendoza}}
|[[Illinois]]
|{{Party shading/Democratic}} |[[Democratic Party (United States)|Democratic]]
|{{dts|format=mdy|2016|12|5}}
|[[Illinois Comptroller|Comptroller]]
|Elected by voters
|Financial controller
|General accountant, claims auditor, and payroll officer of state government
|Local governments
|Administers public cemetery funds and reports on the state's debt
|[https://illinoiscomptroller.gov/ Office of the Illinois Comptroller]

|-
|{{sortname|Elise|Nieshalla}}
|[[Indiana]]
|{{Party shading/Republican}} |[[Republican Party (United States)|Republican]]
|{{dts|format=mdy|2023|12|1}}
|[[Indiana State Auditor|Auditor of State]]
|Elected by voters
|Financial controller
|General accountant, claims auditor, and payroll officer of state government
|Not applicable
|Collects and distributes property taxes to local governments and reviews local governments' budget documents
|[https://www.in.gov/auditor/ Indiana Office of the Auditor of State]

|-
|{{sortname|Rob|Sand}}
|[[Iowa]]
|{{Party shading/Democratic}} |[[Democratic Party (United States)|Democratic]]
|{{dts|format=mdy|2019|1|2}}
|[[Iowa State Auditor|Auditor of State]]
|Elected by voters
|External auditor
|Not applicable
|State agencies and local governments
|Member of various boards, councils, and commissions, including the Executive Council
|[https://www.auditor.iowa.gov/ Iowa Office of the Auditor of State]

|-
|{{sortname|Allison|Ball}}
|[[Kentucky]]
|{{Party shading/Republican}} |[[Republican Party (United States)|Republican]]
|{{dts|format=mdy|2024|1|1}}
|[[Kentucky Auditor of Public Accounts|Auditor of Public Accounts]]
|Elected by voters
|External auditor
|Not applicable
|State agencies and local governments
|Administers a scholarship program for economically disadvantaged accounting students pursuing courses of study at Kentucky institutions of higher education
|[https://auditor.ky.gov/Pages/index.aspx Office of the Auditor of Public Accounts of the Commonwealth of Kentucky]

|-
|{{sortname|Matthew|Dunlap}}
|[[Maine]]
|{{Party shading/Democratic}} |[[Democratic Party (United States)|Democratic]]
|{{dts|format=mdy|2021|1|4}}
|[[Maine State Auditor|State Auditor]]
|Elected by Legislature
|External auditor
|Not applicable
|State agencies and local governments
|Administers the finances of Maine's Unorganized Territory (the northern third of the state)
|[https://www.maine.gov/audit/ Maine Office of the State Auditor]

|-
|{{sortname|Brooke|Lierman}}
|[[Maryland]]
|{{Party shading/Democratic}} |[[Democratic Party (United States)|Democratic]]
|{{dts|format=mdy|2023|1|16}}
|[[Comptroller of Maryland|Comptroller]]
|Elected by voters
|Financial controller
|General accountant, claims auditor, and payroll officer of state government
|Not applicable
|Collects state taxes, administers unclaimed property, and supervises the issuance of business licenses
|[https://www.marylandtaxes.gov/ Office of the Maryland Comptroller]

|-
|{{sortname|Diana|DiZoglio}}
|[[Massachusetts]]
|{{Party shading/Democratic}} |[[Democratic Party (United States)|Democratic]]
|{{dts|format=mdy|2023|1|18}}
|[[Massachusetts State Auditor|State Auditor]]
|Elected by voters
|External auditor
|Not applicable
|State agencies
|Determines if state laws impose unfunded mandates on local governments, monitors municipal budgets, and studies issues pertinent to local government finances
|[https://www.mass.gov/orgs/office-of-the-state-auditor Office of the Massachusetts State Auditor]

|-
|{{sortname|Julie|Blaha}}
|[[Minnesota]]
|{{Party shading/DFL}} |[[Minnesota Democratic–Farmer–Labor Party|Democratic–Farmer–Labor]]
|{{dts|format=mdy|2019|1|7}}
|[[Minnesota State Auditor|State Auditor]]
|Elected by voters
|External auditor
|Not applicable
|Local governments, plus state agencies that receive [[single audit|federal awards]]
|Certifies state property tax levy and sits on boards that oversee public pensions, public records, state investments, and state lands
|[https://www.osa.state.mn.us/ Office of the Minnesota State Auditor]

|-
|{{sortname|Shad|White}}
|[[Mississippi]]
|{{Party shading/Republican}} |[[Republican Party (United States)|Republican]]
|{{dts|format=mdy|2018|7|16}}
|[[State Auditor of Mississippi|State Auditor]]
|Elected by voters
|External auditor
|Not applicable
|Local governments and state agencies
|Prescribes system for preaudits of disbursements
|[https://www.osa.state.ms.us/ Mississippi Office of the State Auditor]

|-
|{{sortname|Scott|Fitzpatrick}}
|[[Missouri]]
|{{Party shading/Republican}} |[[Republican Party (United States)|Republican]] 
|{{dts|format=mdy|2023|1|9}}
|[[State Auditor of Missouri|State Auditor]]
|Elected by voters
|External auditor
|Not applicable
|State agencies and local governments
|Prescribes uniform systems of accounting for all public entities
|[https://auditor.mo.gov/ Office of the Missouri State Auditor]

|-
|{{sortname|James|Brown|dab=Montana politician}}
|[[Montana]]
|{{Party shading/Republican}} |[[Republican Party (United States)|Republican]]
|{{dts|format=mdy|2025|1|6}}
|[[Montana State Auditor|State Auditor]]
|Elected by voters
|Securities and insurance regulator
|Not applicable
|Investment firms and insurance companies
|Member of the State Land Board
|[https://csimt.gov/ Office of the Montana State Auditor, Commissioner of Securities and Insurance]

|-
|{{sortname|Mike|Foley|dab=Nebraska politician}}
|[[Nebraska]]
|{{Party shading/Republican}} |[[Republican Party (United States)|Republican]]
|{{dts|format=mdy|2023|1|5}}
|[[Nebraska State Auditor|Auditor of Public Accounts]]
|Elected by voters
|External auditor
|Not applicable
|State agencies and local governments
|Member of Board of State Canvassers and State Records Board
|[https://auditors.nebraska.gov/ Office of the Nebraska Auditor of Public Accounts]

|-
|{{sortname|Andy|Matthews}}
|[[Nevada]]
|{{Party shading/Republican}} |[[Republican Party (United States)|Republican]]
|{{dts|format=mdy|2023|1|2}}
|[[Nevada State Controller|State Controller]]
|Elected by voters
|Financial controller
|General accountant, claims auditor, debt collector, and payroll officer of state government
|Fraud in state government
|Member of the Board of Finance, Executive Branch Audit Committee, and Transportation Department Board of Directors
|[https://controller.nv.gov/ Nevada State Controller's Office]

|-
|{{sortname|Joe|Maestas|Joseph Maestas}}
|[[New Mexico]]
|{{Party shading/Democratic}} |[[Democratic Party (United States)|Democratic]]
|{{dts|format=mdy|2023|1|1}}
|[[New Mexico State Auditor|State Auditor]]
|Elected by voters
|External auditor
|Not applicable
|Local governments and state agencies
|Member of the State Commission of Public Records and Archives
|[https://www.saonm.org/ State Auditor's Office of New Mexico]

|-
|{{sortname|Tom|DiNapoli|Thomas DiNapoli}}
|[[New York (state)|New York]]
|{{Party shading/Democratic}} |[[Democratic Party (United States)|Democratic]]
|{{dts|format=mdy|2007|2|7}}
|[[New York State Comptroller|State Comptroller]]
|Elected by voters
|Financial controller
|General accountant, claims auditor, and payroll officer of state government
|State agencies and local governments
|Administers unclaimed property, invests state funds, and manages public pensions
|[https://www.osc.state.ny.us/ New York Department of Audit and Control]

|-
|{{sortname|Dave|Boliek}}
|[[North Carolina]]
|{{Party shading/Republican}} |[[Republican Party (United States)|Republican]]
|{{dts|format=mdy|2025|1|1}}
|[[Auditor of North Carolina|State Auditor]]
|Elected by voters
|External auditor
|Not applicable
|State agencies, plus any local government when directed by the Local Government Commission
|Member of [[North Carolina Council of State|Council of State]] and [[North Carolina Local Government Commission|Local Government Commission]] 
|[https://www.auditor.nc.gov/ North Carolina Office of the State Auditor]

|-
|{{sortname|Josh|Gallion}}
|[[North Dakota]]
|{{Party shading/Republican}} |[[Republican Party (United States)|Republican]]
|{{dts|format=mdy|2017|1|1}}
|[[North Dakota State Auditor|State Auditor]]
|Elected by voters
|External auditor
|Not applicable
|State agencies and local governments
|Conducts compliance reviews and audits of federal royalty payments from oil, gas, and coal leases.
|[https://www.nd.gov/auditor/ North Dakota Office of the State Auditor]

|-
|{{sortname|Keith|Faber}}
|[[Ohio]]
|{{Party shading/Republican}} |[[Republican Party (United States)|Republican]]
|{{dts|format=mdy|2019|1|12}}
|[[Ohio State Auditor|Auditor of State]]
|Elected by voters
|External auditor
|Not applicable
|Local governments and state agencies
|Enforces open meeting and public records laws
|[https://ohioauditor.gov/ Office of the Ohio Auditor of State]

|-
|{{sortname|Cindy|Byrd}}
|[[Oklahoma]]
|{{Party shading/Republican}} |[[Republican Party (United States)|Republican]]
|{{dts|format=mdy|2019|1|14}}
|[[Oklahoma State Auditor and Inspector|State Auditor and Inspector]]
|Elected by voters
|External auditor
|Not applicable
|State agencies and local governments
|Member of [[Oklahoma Commissioners of the Land Office|Commissioners of the Land Office]]
|[https://www.sai.ok.gov/ Office of the Oklahoma State Auditor and Inspector]

|-
|{{sortname|Tobias|Read}}
|[[Oregon]]
|{{Party shading/Democratic}} |[[Democratic Party (United States)|Democratic]]
|{{dts|format=mdy|2025|1|6}}
|[[Oregon Secretary of State|Secretary of State]]
|Elected by voters
|External auditor
|Not applicable
|State agencies and state-supported programs delivered by local governments; also performs work paper reviews of local government audits
|Registers businesses, manages the state archives, and administers elections
|[https://sos.oregon.gov/Pages/divisions.aspx Audit Division, Office of the Oregon Secretary of State]

|-
|{{sortname|Tim|DeFoor|Timothy DeFoor}}
|[[Pennsylvania]]
|{{Party shading/Republican}} |[[Republican Party (United States)|Republican]]
|{{dts|format=mdy|2021|1|19}}
|[[Pennsylvania Auditor General|Auditor General]]
|Elected by voters
|External auditor
|Not applicable
|State agencies and local governments
|Audits corporate tax returns
|[https://www.paauditor.gov/ Pennsylvania Department of the Auditor General]

|-
|{{sortname|Brian|Gaines|Brian J. Gaines}}
|[[South Carolina]]
|{{Party shading/Democratic}} |[[Democratic Party (United States)|Democratic]]
|{{dts|format=mdy|2023|5|12}}
|[[South Carolina Comptroller General|Comptroller General]]
|Elected by voters
|Financial controller
|General accountant, claims auditor, and payroll officer of state government
|Not applicable
|Member of the State Fiscal Accountability Authority
|[https://cg.sc.gov/ Office of the Comptroller General of South Carolina]

|-
|{{sortname|Rich|Sattgast}}
|[[South Dakota]]
|{{Party shading/Republican}} |[[Republican Party (United States)|Republican]]
|{{dts|format=mdy|2019|1|5}}
|[[State Auditor of South Dakota|State Auditor]]
|Elected by voters
|Bookkeeper
|Claims auditor, fund accountant, and payroll officer for state government
|Not applicable
|Member of the State Board of Finance
|[https://sdauditor.sd.gov/ South Dakota Office of the State Auditor]

|-
|{{sortname|Jason|Mumpower|Jason Mumpower}}
|[[Tennessee]]
|{{Party shading/Republican}} |[[Republican Party (United States)|Republican]]
|{{dts|format=mdy|2021|1|13}}
|[[Tennessee Comptroller of the Treasury|Comptroller of the Treasury]]
|Elected by Legislature
|External auditor
|Not applicable
|Local governments and state agencies
|Issues and manages state and local government debt
|[https://comptroller.tn.gov/ Office of the Tennessee Comptroller of the Treasury]

|-
|{{sortname|Kelly|Hancock}}<br>Acting
|[[Texas]]
|{{Party shading/Republican}} |[[Republican Party (United States)|Republican]]
|{{dts|format=mdy|2025|7|1}}
|[[Texas Comptroller of Public Accounts|Comptroller of Public Accounts]]
|Elected by voters
|Financial controller
|General accountant, claims auditor, and payroll officer of state government
|Not applicable
|Collects state and local taxes, procures goods and services for state agencies, and serves as state treasurer
|[https://comptroller.texas.gov/ Office of the Texas Comptroller of Public Accounts]

|-
|{{sortname|Tina|Cannon}}
|[[Utah]]
|{{Party shading/Republican}} |[[Republican Party (United States)|Republican]]
|{{dts|format=mdy|2025|1|6}}
|[[Utah State Auditor|State Auditor]]
|Elected by voters
|External auditor
|Not applicable
|State agencies and local governments
|Enforces state's data privacy law
|[https://auditor.utah.gov/ Utah Office of the State Auditor]

|-
|{{sortname|Doug|Hoffer}}
|[[Vermont]]
|{{Party shading/Democratic}} |[[Democratic Party (United States)|Democratic]]
|{{dts|format=mdy|2013|1|10}}
|[[Vermont Auditor of Accounts|Auditor of Accounts]]
|Elected by voters
|External auditor
|Not applicable
|State agencies
|Publishes an internal control checklist for local government funds
|[https://auditor.vermont.gov/ Office of the Vermont Auditor of Accounts]

|-
|{{sortname|Pat|McCarthy|dab=politician}}
|[[Washington (state)|Washington]]
|{{Party shading/Democratic}} |[[Democratic Party (United States)|Democratic]]
|{{dts|format=mdy|2017|1|11}}
|[[Washington State Auditor|State Auditor]]
|Elected by voters
|External auditor
|Not applicable
|Local governments and state agencies
|Enforces open meetings, public records, and whistleblower protection laws
|[https://sao.wa.gov/ Office of the Washington State Auditor]

|-
|{{sortname|Mark|Hunt|dab=politician}}
|[[West Virginia]]
|{{Party shading/Republican}} |[[Republican Party (United States)|Republican]]
|{{dts|format=mdy|2025|1|13}}
|[[West Virginia State Auditor|State Auditor]]
|Elected by voters
|Bookkeeper
|Claims auditor, fund accountant, and payroll officer of state government
|Local governments, plus fraud throughout the public sector
|Regulates securities industry and administers tax-delinquent property
|[https://www.wvsao.gov/ West Virginia State Auditor's Office]

|-
|{{sortname|Kristi|Racines}}
|[[Wyoming]]
|{{Party shading/Republican}} |[[Republican Party (United States)|Republican]]
|{{dts|format=mdy|2019|1|7}}
|[[Wyoming State Auditor|State Auditor]]
|Elected by voters
|Financial controller
|General accountant, claims auditor, and payroll officer of state government
|Not applicable
|Member of State Board of Land Commissioners and State Loan and Investment Board
|[https://sao.wyo.gov/ Wyoming State Auditor's Office]
|}

===Appointed state auditors in the United States===
{|class="wikitable sortable"
|-
!Incumbent
!State
!Party
!Assumed office
!Title
!Mode of appointment
!Type of state auditor
!Scope of accounting function
!Scope of audit authority, noting primary and secondary jurisdiction
!Other responsibilities
!Website

|-
|Rachel Riddle
|[[Alabama]]
|Nonpartisan
|{{dts|format=mdy|January 2011}}
|[https://ballotpedia.org/Alabama_Chief_Examiner Chief Examiner of Public Accounts]
|Appointed by Legislative Committee on Public Accounts<ref>{{Cite web|url=https://alison.legislature.state.al.us/epa-history|title= History|publisher=Alabama Legislature|access-date=September 18, 2023}}</ref>
|External auditor
|Not applicable
|Local governments and state agencies
|Prescribes uniform systems of accounting for all public offices
|[https://alison.legislature.state.al.us/epa-home Alabama Department of Examiners of Public Accounts]

|-
|Kathleen D. Baxter
|[[Alabama]]
|Nonpartisan
|{{dts|format=mdy|July 2017}}
|[https://comptroller.alabama.gov/ Comptroller]
|Appointed by Director of Finance from civil service, with Governor's approval<ref>{{Cite web|url=http://alisondb.legislature.state.al.us/alison/codeofalabama/1975/coatoc.htm|title=Section 41-4-51, Code of Alabama 1975|publisher=Alabama Legislature|access-date=September 18, 2023}}</ref>
|Financial controller
|General accountant, claims auditor, and payroll officer of state government
|Not applicable
|Settles with county tax collectors for fines, fees, and forfeitures due the state
|[https://comptroller.alabama.gov/ Alabama State Comptroller's Office]

|-
|Kris Curtis
|[[Alaska]]
|Nonpartisan
|{{dts|format=mdy|2012|1}}
|[https://ballotpedia.org/Alaska_Legislative_Auditor Legislative Auditor]
|Appointed by Legislature
|External auditor
|Not applicable
|State agencies, cities, and organized boroughs
|
|[http://legaudit.akleg.gov/ Alaska Division of Legislative Audit]

|-
|Liua Fatuesi
|[[American Samoa]]
|Nonpartisan
|{{dts|format=mdy|2013|1|5}}
|Public Auditor
|Appointed by Governor with legislative advice and consent
|External auditor
|Not applicable
|Whole of territorial government, including localities
|
|[https://www.americansamoa.gov/territorial-audit-office American Samoa Territorial Audit Office]

|-
|Lindsey Perry
|[[Arizona]]
|Nonpartisan
|{{dts|format=mdy|2018|4|18}}
|Auditor General
|Appointed by Legislature
|External auditor
|Not applicable
|State agencies and local governments
|
|[https://www.azauditor.gov/ Arizona Office of the Auditor General]

|-
|Roger A. Norman
|[[Arkansas]]
|Nonpartisan
|{{dts|format=mdy||}}
|[https://ballotpedia.org/Arkansas_Legislative_Auditor Legislative Auditor]
|Appointed by Legislature
|External auditor
|Not applicable
|State agencies and local governments
|
|[https://arklegaudit.gov/ Arkansas Legislative Audit Office]

|-
|Michael Tilden
|[[California]]
|Nonpartisan
|{{dts|format=mdy|2021|11|30}}
|[[California State Auditor|State Auditor]]
|Appointed by Governor from slate of candidates nominated by Joint Legislative Audit Committee
|External auditor
|Not applicable
|State agencies and local governments
|Administers California's Whistleblower Protection Act
|[https://www.auditor.ca.gov/ California Office of the State Auditor]

|-
|Kerri L. Hunter
|[[Colorado]]
|Nonpartisan
|{{dts|format=mdy|2021|7|1}}
|[https://leg.colorado.gov/node/1857161 State Auditor]
|Appointed by Legislature
|External auditor
|Not applicable
|State agencies and local governments
|
|[https://leg.colorado.gov/agencies/office-of-the-state-auditor Colorado Office of the State Auditor]

|-
|{{sortname|Kathy|Patterson|Kathleen Patterson}}
|[[Washington, D.C.|District of Columbia]]
|{{Party shading/Democratic}} |[[Democratic Party (United States)|Democratic]]
|{{dts|format=mdy|2015|1|2}}
|Auditor
|Appointed by D.C. Council
|External auditor
|Not applicable
|Legislative, executive, and judicial branches of D.C. government
|
|[http://dcauditor.org Office of the Auditor for the District of Columbia]

|-
|Sherrill Norman
|[[Florida]]
|{{Party shading/Republican}} |[[Republican Party (United States)|Republican]]
|{{dts|format=mdy|2015|7|1}}
|[https://ballotpedia.org/Florida_Auditor_General Auditor General]
|Appointed by Legislature
|External auditor
|Not applicable
|State agencies
|
|[https://flauditor.gov/index.html Florida Auditor General]

|-
|Greg Griffin
|[[Georgia (U.S. state)|Georgia]]
|Nonpartisan
|{{dts|format=mdy|2012|7|1}}
|[https://ballotpedia.org/Georgia_State_Auditor State Auditor]
|Appointed by Legislature
|External auditor
|Not applicable
|State agencies, local governments, and nonprofit organizations
|Provides fiscal estimates of legislation and actuarial reviews of pensions for Legislature
|[http://www.audits.ga.gov/ Georgia Department of Audits and Accounts]

|-
|Les Kondo
|[[Hawaii]]
|Nonpartisan
|{{dts|format=mdy|2016|5|1}}
|[https://ballotpedia.org/Hawaii_State_Auditor Auditor]
|Appointed by Legislature
|External auditor
|Not applicable
|State agencies and local governments
|
|[http://auditor.hawaii.gov/ Hawai'i Office of the Auditor]

|-
|April Renfro
|[[Idaho]]
|Nonpartisan
|{{dts|format=mdy||}}
|Legislative Auditor
|Appointed by Legislature
|External auditor
|Not applicable
|State agencies and local governments
|
|[https://legislature.idaho.gov/lso/audit/ Idaho Legislative Audits Division]

|-
|{{sortname|Frank|Mautino}}
|[[Illinois]]
|{{Party shading/Democratic}} |[[Democratic Party (United States)|Democratic]]
|{{dts|format=mdy|2016|1|1}}
|[https://ballotpedia.org/Illinois_Auditor_General Auditor General]
|Appointed by Legislature
|External auditor
|Not applicable
|State agencies
|
|[https://www.auditor.illinois.gov/default.asp Illinois Office of the Auditor General]

|-
|Paul Joyce, Beth Kelley, and Tammy White
|[[Indiana]]
|Nonpartisan
|{{dts|format=mdy|2013|1|}} {{dts|format=mdy|2022|2|7}} {{dts|format=mdy|2014|5|23}}
|[https://ballotpedia.org/Indiana_State_Examiner State Examiner and Deputy State Examiners]
|Appointed by Governor with legislative advice and consent
|External auditor
|Not applicable
|State agencies and local governments
|
|[https://www.in.gov/sboa/ Indiana State Board of Accounts]

|-
|Justin Stowe
|[[Kansas]]
|Nonpartisan
|{{dts|format=mdy|2018|3}}
|Legislative Auditor
|Appointed by Legislature
|External auditor
|Not applicable
|State agencies
|
|[http://www.kslpa.org/ Kansas Legislative Division of Post Audit]

|-
|[[Mike Waguespack]]
|[[Louisiana]]
|Nonpartisan
|{{dts|format=mdy|2010|4|19}}
|Legislative Auditor
|Appointed by Legislature
|External auditor
|Not applicable
|State agencies and local governments
|
|[https://lla.la.gov/ Office of the Louisiana Legislative Auditor]

|-
|Gregory A. Hook
|[[Maryland]]
|Nonpartisan
|{{dts|format=mdy|2014|6|9}}
|Legislative Auditor
|Appointed by Legislature
|External auditor
|Not applicable
|State agencies
|
|[https://www.ola.state.md.us/ Maryland Office of Legislative Audits]

|-
|{{sortname|Doug|Ringler|Doug A. Ringler}}
|[[Michigan]]
|Nonpartisan
|{{dts|format=mdy|2014|6|9}}
|[[Michigan Auditor General|Auditor General]]
|Appointed by Legislature
|External auditor
|Not applicable
|State agencies
|
|[https://audgen.michigan.gov/ Michigan Office of the Auditor General]

|-
|Judy Randall
|[[Minnesota]]
|Nonpartisan
|{{dts|format=mdy|2021|10|}}
|Legislative Auditor
|Appointed by Legislature
|External auditor
|Not applicable
|State agencies
|
|[https://www.auditor.leg.state.mn.us/ Minnesota Office of the Legislative Auditor]

|-
|Michael Kane
|[[New Hampshire]]
|Nonpartisan
|{{dts|format=mdy|2015|9}}
|Legislative Budget Assistant
|Appointed by Legislature
|External auditor
|Not applicable
|State agencies
|Prepares fiscal estimates of legislation and assists General Court in the development of the budget bill
|[http://www.gencourt.state.nh.us/LBA/default.aspx Office of Legislative Budget Assistant, General Court of New Hampshire]

|-
|David J. Kaschak
|[[New Jersey]]
|Nonpartisan
|{{dts|format=mdy|2021|2|23}}
|State Auditor
|Appointed by Legislature
|External auditor
|Not applicable
|State agencies and state-supported entities
|
|[https://www.njleg.state.nj.us/legislativepub/auditreports.asp Office of the New Jersey State Auditor]

|-
|Kevin Walsh
|[[New Jersey]]
|Nonpartisan
|{{dts|format=mdy|2020|1|27}}
|State Comptroller
|Appointed by Governor with Senate advice and consent
|Inspector general
|Not applicable
|Local governments and state agencies
|
|[https://www.njleg.state.nj.us/legislativepub/auditreports.asp Office of the New Jersey State Comptroller]

|-
|Michael Pai
|[[Northern Mariana Islands]]
|Nonpartisan
|{{dts|format=mdy|2008|7|23}}
|Public Auditor
|Appointed by Governor with legislative advice and consent
|External auditor
|Not applicable
|Whole of territorial government, including localities
|
|[http://www.opacnmi.com/sec.asp?secID=1 Office of the Public Auditor for the Northern Mariana Islands]

|-
|{{sortname|Yesmín|Valdivieso|Yesmín M. Valdivieso}}
|[[Puerto Rico]]
|Nonpartisan
|{{dts|format=mdy|2010|5|12}}
|[[Comptroller of Puerto Rico|Comptroller]]
|Appointed by Governor with advice and consent of both houses of Legislature
|External auditor
|Not applicable
|Whole of territorial government, including localities
|
|[https://www.ocpr.gov.pr/ Oficina Puertorriqueño del Contralor]

|-
|David Bergantino
|[[Rhode Island]]
|Nonpartisan
|{{dts|format=mdy|2023}}
|Auditor General
|Appointed by Legislature
|External auditor
|Not applicable
|State agencies
|
|[http://www.oag.state.ri.us/ Office of the Rhode Island Auditor General]

|-
|Steven van Beverhoudt
|[[United States Virgin Islands|U.S. Virgin Islands]]
|Nonpartisan
|{{dts|format=mdy|1989|3}}
|Inspector General
|Appointed by Governor with legislative advice and consent
|Inspector general
|Not applicable
|Whole of territorial government, including localities
|
|[https://www.viig.org/ Office of the Virgin Islands Inspector General]

|-
|Staci Henshaw
|[[Virginia]]
|Nonpartisan
|{{dts|format=mdy|2021|1|1}}
|Auditor of Public Accounts
|Appointed by Legislature
|External auditor
|Not applicable
|State agencies and local governments
|
|[http://www.apa.virginia.gov/ Virginia Office of the Auditor of Public Accounts]

|-
|David Schumacher<ref>{{Cite web|url=https://ofm.wa.gov/about/ofm-leadership-team|title=OFM Leadership Team|publisher=Washington Office of Financial Management|access-date=September 18, 2023}}</ref>
|[[Washington (state)|Washington]]
|{{Party shading/Democratic}} |[[Democratic Party (United States)|Democratic]]
|{{dts|format=mdy|2013|1}}
|Director of Financial Management
|Appointed by Governor with Senate advice and consent
|Financial controller
|General accountant, claims auditor, and payroll officer of state government
|Not applicable
|Administers state's budget, facilities management, human resources, and IT functions
|[https://ofm.wa.gov/ Washington Office of Financial Management]

|-
|Eric Thomas<ref>{{Cite web|url=https://leg.wa.gov/jlarc/Pages/ContactJLARC.aspx|title=Contact Information|publisher=Washington State Legislature|access-date=September 18, 2023}}</ref>
|[[Washington (state)|Washington]]
|Nonpartisan
|{{dts|format=mdy|||}}
|Legislative Auditor
|Appointed by Joint Legislative Audit and Review Committee
|External auditor
|Not applicable
|Performance audits of state agencies
|Conducts sunset reviews of state programs
|[https://leg.wa.gov/jlarc/Pages/default.aspx Washington Joint Legislative Audit and Review Committee]

|-
|Dave Mullins
|[[West Virginia]]
|Nonpartisan
|{{dts|format=mdy|||}}
|Acting Director of Finance
|Appointed by Secretary of Administration - a gubernatorial appointee - from the civil service
|Financial controller
|General accountant
|Not applicable
|Registers state vendors and provides financial management, accounting, and payroll services to the other divisions of the Department of Administration
|[https://finance.wv.gov/Pages/default.aspx Finance Division, West Virginia Department of Administration]

|-
|Aaron Allred
|[[West Virginia]]
|Nonpartisan
|{{dts|format=mdy|||}}
|Legislative Auditor
|Appointed by Joint Committee on Government and Finance
|External auditor
|Not applicable
|Financial and performance audits of agencies
|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
|[http://www.wvlegislature.gov/Joint/admindivision.cfm#  West Virginia Legislative Auditor's Office]

|-
|Kathy Blumenfeld
|[[Wisconsin]]
|{{Party shading/Democratic}} |[[Democratic Party (United States)|Democratic]]
|{{dts|format=mdy|2022|1}}
|Secretary of Administration
|Appointed by Governor with Senate advice and consent
|Financial controller
|General accountant, claims auditor, and payroll officer of state government
|Not applicable
|Administers state's budget, facilities management, human resources, IT, procurement, and treasury management functions
|[https://doa.wi.gov/Pages/AboutDOA/ExecutiveBudgetAndFinance.aspx Executive Budget and Finance Division, Wisconsin Department of Administration]

|-
|Joe Chrisman
|[[Wisconsin]]
|Nonpartisan
|{{dts|format=mdy|2011|6|17}}
|State Auditor
|Appointed by Joint Committee on Legislative Organization from candidates nominated by Joint Legislative Audit Committee
|External auditor
|Not applicable
|State agencies
|Conducts best practices reviews of public services delivered by local governments
|[http://legis.wisconsin.gov/lab/ Wisconsin Legislative Audit Bureau]

|-
|Mike Hansen
|[[Wyoming]]
|Nonpartisan
|{{dts|format=mdy|||}}
|Administrator of the Public Funds Division<ref>{{Cite web|url=https://audit.wyo.gov/public-funds|title=Public Funds Division|publisher=Wyoming Department of Audit|access-date=September 18, 2023}}</ref>
|Appointed by Commissioner of Audit - a gubernatorial appointee - from civil service
|External auditor
|Not applicable
|State agencies and local governments
|Regulates [[financial institutions]] and collects state excise taxes
|[https://audit.wyo.gov/ Public Funds Division, Wyoming Department of Audit]
|}

==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==
{{reflist|refs=
<ref name=Foot01>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.</ref>
<ref name=Foot02>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 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 {{cite web|url=http://www.guamcourts.org/CompilerofLaws/GCA/01gca/1gc019.PDF|title=§ 1903., Guam Code Annotated|publisher=Guam Compiler of Laws|access-date=December 6, 2022}}</ref>
}}

==External links==
*[http://knowledgecenter.csg.org/kc/system/files/4.27.2018.pdf Auditors and Comptroller 2018]

{{U.S. State Auditors}}
{{U.S. state cabinets}}

[[Category:State auditors and comptrollers of the United States| ]]
[[Category:State government in the United States]]