Nebraska State Auditor
From Wikipedia, the free encyclopedia
The auditor of public accounts of Nebraska, more commonly known as the "state auditor", is an elected constitutional officer in the executive branch of the U.S. state of Nebraska. Twenty-five individuals have held the office of auditor of public accounts since statehood. The current auditor is Mike Foley, a Republican.[3]
- Mister or Madam Auditor
(informal) - The Honorable
(formal)
State Records Board
Suggestion Award Board
| Auditor of Public Accounts of Nebraska | |
|---|---|
| Style |
|
| Member of | Board of State Canvassers State Records Board Suggestion Award Board |
| Seat | Nebraska State Capitol Lincoln, Nebraska |
| Appointer | General election |
| Term length | Four years, unlimited |
| Constituting instrument | Article IV, Section 1, Nebraska Constitution[1] |
| Inaugural holder |
|
| Formation | March 1, 1867 |
| Salary | $85,000[2] |
| Website | Official website |
Powers and duties
The auditor of public accounts has the constitutional authority to audit all state fiscal activity and the fiduciary responsibility to promulgate audit standards applicable to all state agencies and local governments.[4] To this end, the Office of the Auditor of Public Accounts (APA) engages in financial audits of every state agency, officer, board, bureau and commission, conducts the annual single audit of federal awards received by the state, and investigates both reported and alleged waste, fraud, and mismanagement throughout state and local government.[5]
With respect to local governments, APA annually audits the accounts of most counties and each educational service district, registers school, municipal and public bonds, and prescribes uniform accounting and budgeting systems for all political subdivisions in Nebraska. Financial audits of all other local governments are generally prepared by private-sector auditors and reviewed by APA staff for compliance with the law and the duly promulgated audit standards.[6]
Aside from financial audits, APA also conducts performance audits of local governments receiving more than $25,000 of state aid in any fiscal year and of state agencies when directed by the state legislature.[7] These audits provide critical information to state lawmakers on the economy, efficiency, and effectiveness of public programs and influence public policy debates.
List of territorial auditors
| No. | Auditor | Term | Party |
|---|---|---|---|
| 1 | Charles B. Smith | 1855–1858 | Unknown |
| * | Samuel L. Campbell[a] | Unknown | |
| 2 | William E. Moore | 1858 | Unknown |
| 3 | Robert C. Jordan | 1858–1861 | Democratic[8][9] |
| 4 | William E. Harvey | 1861–1865 | Democratic[10] |
| 5 | John Gillespie | 1865–1867 | Republican |
List of state auditors
- Parties
Republican (18) Democratic (5) Fusion (Democratic/Populist) (1)
| No. | Auditor | Term | Party |
|---|---|---|---|
| 1 | John Gillespie[b] | 1867–1873 | Republican |
| 2 | Jefferson B. Weston | 1873–1879 | Republican |
| 3 | Frederick W. Liedtke[c][11] | 1879–1880 | Republican |
| 4 | John Wallichs[d] | 1880–1885 | Republican |
| 5 | Heman A. Babcock[12][13][14] | 1885–1889 | Republican |
| 6 | Thomas H. Benton | 1889–1893 | Republican |
| 7 | Eugene Moore | 1893–1897 | Republican |
| 8 | John F. Cornell | 1897–1901 | Fusion[e] |
| 9 | Charles Weston | 1901–1905 | Republican |
| 10 | Edward N. Searle Jr. | 1905–1909 | Republican |
| 11 | Silas R. Barton | 1909–1913 | Republican |
| 12 | William B. Howard[15][16] | 1913–1915 | Republican |
| 13 | William H. Smith | 1915–1919 | Democratic |
| 14 | George W. Marsh | 1919–1927 | Republican |
| 15 | Lucian B. Johnson[17][18][19] | 1927–1931 | Republican |
| – | George W. Marsh | 1931–1933 | Republican |
| 16 | William B. Price[f] | 1933–1935 | Democratic |
| 17 | Fred C. Ayres[g] | 1935–1937 | Democratic |
| 18 | William H. Price[h] | 1937–1939 | Democratic |
| 19 | Ray C. Johnson | 1939–1971 | Republican |
| 20 | Ray A. C. Johnson | 1971–1991 | Republican |
| 21 | John Breslow[i] | 1991–1999 | Republican |
| 22 | Kate Witek[j] | 1999–2007 | Democratic |
| 23 | Mike Foley | 2007–2015 | Republican |
| 24 | Charlie Janssen | 2015–2023 | Republican |
| – | Mike Foley | 2023–present | Republican |
Notes
- Appointed but did not qualify.
- Term began February 21, 1867.
- In office from 1879 to Nov. 11, 1880.
- In office from Nov. 12, 1880, to 1885.
- Joint Populist-Democratic ticket.
- Died Aug. 19, 1935.
- In office from Aug. 20, 1935, to 1937.
- After winning re-election as a Democrat, John Breslow switched to the Republican Party in 1994.
- After winning re-election as a Republican, Kate Witek switched to the Democratic Party in 2006.