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class="vector-toc-link" href="#Scope_of_audit_authority"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.3</span> <span>Scope of audit authority</span> </div> </a> <ul id="toc-Scope_of_audit_authority-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Miscellaneous_responsibilities" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Miscellaneous_responsibilities"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.4</span> <span>Miscellaneous responsibilities</span> </div> </a> <ul id="toc-Miscellaneous_responsibilities-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Professional_standards" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Professional_standards"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Professional standards</span> </div> </a> <ul id="toc-Professional_standards-sublist" 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state auditors subsection</span> </button> <ul id="toc-Tables_of_America's_state_auditors-sublist" class="vector-toc-list"> <li id="toc-Elected_state_auditors_in_the_United_States" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Elected_state_auditors_in_the_United_States"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.1</span> <span>Elected state auditors in the United States</span> </div> </a> <ul id="toc-Elected_state_auditors_in_the_United_States-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Appointed_state_auditors_in_the_United_States" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Appointed_state_auditors_in_the_United_States"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.2</span> <span>Appointed state auditors in the United States</span> </div> </a> <ul id="toc-Appointed_state_auditors_in_the_United_States-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> 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id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Executive officer of a U.S. state</div> <p class="mw-empty-elt"> </p> <figure typeof="mw:File/Thumb"><a href="/wiki/File:Party_affiliation_of_United_States_auditors.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Party_affiliation_of_United_States_auditors.svg/400px-Party_affiliation_of_United_States_auditors.svg.png" decoding="async" width="400" height="248" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Party_affiliation_of_United_States_auditors.svg/600px-Party_affiliation_of_United_States_auditors.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Party_affiliation_of_United_States_auditors.svg/800px-Party_affiliation_of_United_States_auditors.svg.png 2x" data-file-width="512" data-file-height="317" /></a><figcaption><b>Party affiliation of current United States auditors:</b> <style data-mw-deduplicate="TemplateStyles:r981673959">.mw-parser-output .legend{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .legend-color{display:inline-block;min-width:1.25em;height:1.25em;line-height:1.25;margin:1px 0;text-align:center;border:1px solid black;background-color:transparent;color:black}.mw-parser-output .legend-text{}</style><div class="legend"><span class="legend-color mw-no-invert" style="background-color:#3333FF; color:white;-webkit-print-color-adjust: exact; print-color-adjust: exact;"> </span> Democratic Auditor</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959" /><div class="legend"><span class="legend-color mw-no-invert" style="background-color:#FF3333; color:black;-webkit-print-color-adjust: exact; print-color-adjust: exact;"> </span> Republican Auditor</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959" /><div class="legend"><span class="legend-color mw-no-invert" style="background-color:#EED202; color:black;-webkit-print-color-adjust: exact; print-color-adjust: exact;"> </span> Independent Auditor</div></figcaption></figure> <style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output 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.mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><table class="sidebar nomobile vcard plainlist" style="width:16.0em;width:22.0em; border: 4px double #d69d36;"><tbody><tr><td class="sidebar-pretitle"><b><span>This article is part of <a href="/wiki/Category:Politics_of_the_United_States" title="Category:Politics of the United States">a series</a> on the</span></b></td></tr><tr><th class="sidebar-title-with-pretitle" style="background:#002868; background-clip:padding-box;"><a href="/wiki/State_governments_of_the_United_States" title="State governments of the United States"><span style="color:#FFFFFF;"><small>State governments <br />of the United States</small></span></a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:Greater_coat_of_arms_of_the_United_States.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Greater_coat_of_arms_of_the_United_States.svg/120px-Greater_coat_of_arms_of_the_United_States.svg.png" decoding="async" width="100" height="106" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Greater_coat_of_arms_of_the_United_States.svg/250px-Greater_coat_of_arms_of_the_United_States.svg.png 1.5x" data-file-width="451" data-file-height="476" /></a></span></td></tr><tr><td class="sidebar-above"> <hr /> <ul><li><a href="/wiki/State_constitution_(United_States)" class="mw-redirect" title="State constitution (United States)">State constitution</a></li> <li><a href="/wiki/Comparison_of_U.S._state_and_territory_governments" title="Comparison of U.S. state and territory governments">Comparison</a></li> <li><a href="/wiki/List_of_state_and_territorial_capitols_in_the_United_States" title="List of state and territorial capitols in the United States">Statehouse</a></li></ul> <hr /></td></tr><tr><th class="sidebar-heading" style="background:#bf0a30; background-clip:padding-box; color:#ffffff;"> Executive</th></tr><tr><td class="sidebar-content"> <ul><li><b><a href="/wiki/State_constitutional_officer" title="State constitutional officer">State executives</a></b></li> <li><b><a href="/wiki/Governor_(United_States)" title="Governor (United States)">Governor</a></b> (<a href="/wiki/List_of_current_United_States_governors" title="List of current United States governors">List</a>)<br /></li></ul> <hr /> <ul><li>Other common officials:</li></ul> <div class="hlist"> <ul><li><a href="/wiki/State_attorney_general" title="State attorney general">Attorney general</a></li> <li><a class="mw-selflink selflink">Auditor/Comptroller</a></li> <li><a href="/wiki/Lieutenant_governor_(United_States)" title="Lieutenant governor (United States)">Lieutenant governor</a> (<a href="/wiki/List_of_current_United_States_lieutenant_governors" title="List of current United States lieutenant governors">List</a>)</li> <li><a href="/wiki/Secretary_of_state_(U.S._state_government)" title="Secretary of state (U.S. state government)">Secretary of state</a></li> <li><a href="/wiki/State_treasurer" title="State treasurer">Treasurer</a></li> <li><a href="/wiki/Agriculture_commissioner" title="Agriculture commissioner">Agriculture commissioner</a></li></ul> </div> <hr /> <ul><li><a href="/wiki/List_of_U.S._statewide_elected_officials" title="List of U.S. statewide elected officials">List of statewide elected officials</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#bf0a30; background-clip:padding-box; color:#ffffff;"> Legislative</th></tr><tr><td class="sidebar-content"> <ul><li>State representatives</li></ul> <p>(<a href="/wiki/List_of_U.S._state_representatives_(Alabama_to_Missouri)" title="List of U.S. state representatives (Alabama to Missouri)">Alabama to Missouri</a>, <a href="/wiki/List_of_U.S._state_representatives_(Montana_to_Wyoming)" title="List of U.S. state representatives (Montana to Wyoming)">Montana to Wyoming</a>) </p> <ul><li><a href="/wiki/List_of_U.S._state_senators" title="List of U.S. state senators">State senators</a></li></ul> <hr /> <ul><li><a href="/wiki/List_of_United_States_state_legislatures" title="List of United States state legislatures">List of legislatures</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#bf0a30; background-clip:padding-box; color:#ffffff;"> Judiciary</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/State_supreme_court" title="State supreme court">State supreme court</a></li> <li><a href="/wiki/State_court_(United_States)" title="State court (United States)">State court</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#bf0a30; background-clip:padding-box; color:#ffffff;"> Local offices</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/List_of_district_attorneys_by_county" class="mw-redirect" title="List of district attorneys by county">District attorney</a></li></ul></td> </tr><tr><td class="sidebar-below" style="border-top:#aaa 1px solid; border-bottom:#aaa 1px solid;"> <span class="nowrap"><span class="mw-image-border noviewer" typeof="mw:File"><a href="/wiki/File:A_coloured_voting_box.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/en/thumb/0/01/A_coloured_voting_box.svg/20px-A_coloured_voting_box.svg.png" decoding="async" width="15" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/0/01/A_coloured_voting_box.svg/40px-A_coloured_voting_box.svg.png 1.5x" data-file-width="160" data-file-height="160" /></a></span> </span><a href="/wiki/Portal:Politics" title="Portal:Politics">Politics portal</a><br /><span class="nowrap"><span class="mw-image-border noviewer" typeof="mw:File"><span><img alt="flag" src="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/17px-Flag_of_the_United_States.svg.png" decoding="async" width="17" height="9" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/26px-Flag_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/34px-Flag_of_the_United_States.svg.png 2x" data-file-width="1235" data-file-height="650" /></span></span> </span><a href="/wiki/Portal:United_States" title="Portal:United States">United States portal</a></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:US_state_gov" title="Template:US state gov"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/w/index.php?title=Template_talk:US_state_gov&action=edit&redlink=1" class="new" title="Template talk:US state gov (page does not exist)"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:US_state_gov" title="Special:EditPage/Template:US state gov"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p><b>State auditors</b> (also known as <b>state comptrollers</b>, <b>state controllers</b>, or <b>state examiners</b>, among others) are fiscal officers lodged in the <a href="/wiki/Executive_(government)" title="Executive (government)">executive</a> or <a href="/wiki/Legislative_branch_of_government" class="mw-redirect" title="Legislative branch of government">legislative</a> branches of <a href="/wiki/U.S._state" title="U.S. state">U.S. state</a> governments who serve as <a href="/wiki/External_auditors" class="mw-redirect" title="External auditors">external auditors</a>, <a href="/wiki/Program_evaluation" title="Program evaluation">program evaluators</a>, <a href="/wiki/Comptroller" title="Comptroller">financial controllers</a>, <a href="/wiki/Bookkeeping" title="Bookkeeping">bookkeepers</a>, or <a href="/wiki/Inspector_general" title="Inspector general">inspectors general</a> of public funds. The office of state auditor may be a creature of the state constitution or one created by <a href="/wiki/Statutory_law" class="mw-redirect" title="Statutory law">statutory law</a>.<sup id="cite_ref-Foot01_1-0" class="reference"><a href="#cite_note-Foot01-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Selection">Selection</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=State_auditor&action=edit&section=1" title="Edit section: Selection"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Method">Method</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=State_auditor&action=edit&section=2" title="Edit section: Method"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>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 <a href="/wiki/California_State_Controller" title="California State Controller">California</a>, <a href="/wiki/Idaho_State_Controller" class="mw-redirect" title="Idaho State Controller">Idaho</a>, <a href="/wiki/Illinois_Comptroller" title="Illinois Comptroller">Illinois</a>, <a href="/wiki/Minnesota_State_Auditor" title="Minnesota State Auditor">Minnesota</a>, <a href="/wiki/Nebraska_State_Auditor" title="Nebraska State Auditor">Nebraska</a>, <a href="/wiki/Nevada_State_Controller" title="Nevada State Controller">Nevada</a>, <a href="/wiki/Pennsylvania_Auditor_General" title="Pennsylvania Auditor General">Pennsylvania</a>, <a href="/wiki/Texas_Comptroller_of_Public_Accounts" title="Texas Comptroller of Public Accounts">Texas</a>, <a href="/wiki/Utah_State_Auditor" title="Utah State Auditor">Utah</a>, and <a href="/wiki/Washington_State_Auditor" title="Washington State Auditor">Washington</a> 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 <a href="/wiki/Governor_(United_States)" title="Governor (United States)">governor</a> or the relevant state legislature.<sup id="cite_ref-The_Book_of_the_States,_Volume_53_2-0" class="reference"><a href="#cite_note-The_Book_of_the_States,_Volume_53-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> In those states where the state auditor is appointed by the governor, the appointment is always subject to either <a href="/wiki/State_legislature_(United_States)" title="State legislature (United States)">legislative</a> nomination or <a href="/wiki/Advice_and_consent" title="Advice and consent">confirmation</a>.<sup id="cite_ref-urlGoverning-20Aug2015_3-0" class="reference"><a href="#cite_note-urlGoverning-20Aug2015-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Quantity">Quantity</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=State_auditor&action=edit&section=3" title="Edit section: Quantity"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>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 <a href="/wiki/Washington_State_Auditor" title="Washington State Auditor">Washington</a> 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.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> This division of government auditing responsibility is in keeping with two core principles of state and local government auditing in the United States: </p> <ol><li>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 <a href="/wiki/Jacksonian_democracy" title="Jacksonian democracy">Jacksonian democracy</a>.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup></li> <li>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.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup></li></ol> <div class="mw-heading mw-heading2"><h2 id="Powers_and_duties">Powers and duties</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=State_auditor&action=edit&section=4" title="Edit section: Powers and duties"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Typologies">Typologies</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=State_auditor&action=edit&section=5" title="Edit section: Typologies"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Supervising <a href="/wiki/Public_finance" title="Public finance">public finances</a> and improving the efficiency and effectiveness of <a href="/wiki/Public_administration" title="Public administration">public administration</a> 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 <a href="/wiki/Financial_audit" title="Financial audit">basic financial statements</a> of governmental entities, verifying <a href="/wiki/Regulatory_compliance" title="Regulatory compliance">regulatory compliance</a>, assessing the strength and design of <a href="/wiki/Internal_controls" class="mw-redirect" title="Internal controls">internal controls</a>, or evaluating <a href="/wiki/Government_performance_auditing" title="Government performance auditing">program performance</a>. 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 <a href="/wiki/Government_Auditing_Standards" title="Government Auditing Standards">Government Auditing Standards</a>, is guaranteed by either <a href="/wiki/Direct_election" title="Direct election">direct election</a> of the voters or by manner of legislative appointment. </p><p>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. </p><p>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. </p> <div class="mw-heading mw-heading3"><h3 id="Variations_on_the_conceptual_models">Variations on the conceptual models</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=State_auditor&action=edit&section=6" title="Edit section: Variations on the conceptual models"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Public organizational theory and state law do not always clearly distinguish the functions of America's state auditors based on their official titles.<sup id="cite_ref-The_Book_of_the_States,_Volume_53_2-1" class="reference"><a href="#cite_note-The_Book_of_the_States,_Volume_53-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> 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. </p><p>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 <a href="/wiki/Security_(finance)" title="Security (finance)">securities</a> and <a href="/wiki/Insurance_in_the_United_States" title="Insurance in the United States">insurance</a> industries. </p> <div class="mw-heading mw-heading3"><h3 id="Scope_of_audit_authority">Scope of audit authority</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=State_auditor&action=edit&section=7" title="Edit section: Scope of audit authority"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>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.<sup id="cite_ref-The_Book_of_the_States,_Volume_53_2-2" class="reference"><a href="#cite_note-The_Book_of_the_States,_Volume_53-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> 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.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> Minnesota is particularly unique. In that state, the <a href="/wiki/Minnesota_State_Auditor" title="Minnesota State Auditor">state auditor</a>, 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.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> With that said, the state auditor's authority over state agencies extends only to the statewide <a href="/wiki/Single_audit" class="mw-redirect" title="Single audit">single audit</a> 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.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Miscellaneous_responsibilities">Miscellaneous responsibilities</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=State_auditor&action=edit&section=8" title="Edit section: Miscellaneous responsibilities"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>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 <a href="/wiki/Health_exchange" class="mw-redirect" title="Health exchange">health exchanges</a> and <a href="/wiki/Marijuana_legalization" class="mw-redirect" title="Marijuana legalization">marijuana legalization</a>. Meanwhile, California's state auditor is involved in the <a href="/wiki/Redistricting_in_California" title="Redistricting in California">redistricting process</a>. </p> <div class="mw-heading mw-heading2"><h2 id="Professional_standards">Professional standards</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=State_auditor&action=edit&section=9" title="Edit section: Professional standards"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>State financial controllers prepare financial statements and keep accounts in accordance with <a href="/wiki/Generally_Accepted_Accounting_Principles" class="mw-redirect" title="Generally Accepted Accounting Principles">Generally Accepted Accounting Principles</a> issued by the <a href="/wiki/Governmental_Accounting_Standards_Board" title="Governmental Accounting Standards Board">Governmental Accounting Standards Board</a>.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> Meanwhile, state external auditors and inspectors general exercise their authority in accordance with <a href="/wiki/Government_Auditing_Standards" title="Government Auditing Standards">Government Auditing Standards</a> (GAGAS) promulgated by the <a href="/wiki/Comptroller_General_of_the_United_States" title="Comptroller General of the United States">comptroller general of the United States</a>, the head of the <a href="/wiki/U.S._Government_Accountability_Office" class="mw-redirect" title="U.S. Government Accountability Office">U.S. Government Accountability Office</a>.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> 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.<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Professional_affiliations">Professional affiliations</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=State_auditor&action=edit&section=10" title="Edit section: Professional affiliations"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>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.<sup id="cite_ref-urlGoverning-20Aug2015_3-1" class="reference"><a href="#cite_note-urlGoverning-20Aug2015-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> State inspectors general belong to the Association of Inspectors General.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Tables_of_America's_state_auditors"><span id="Tables_of_America.27s_state_auditors"></span>Tables of America's state auditors</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=State_auditor&action=edit&section=11" title="Edit section: Tables of America's state auditors"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Elected_state_auditors_in_the_United_States">Elected state auditors in the United States</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=State_auditor&action=edit&section=12" title="Edit section: Elected state auditors in the United States"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <table class="wikitable sortable"> <tbody><tr> <th>Incumbent </th> <th>State </th> <th>Party </th> <th>Assumed office </th> <th>Title </th> <th>Mode of election </th> <th>Type of state auditor </th> <th>Scope of accounting function </th> <th>Scope of audit authority, noting primary and secondary jurisdiction </th> <th>Other responsibilities </th> <th>Website </th></tr> <tr> <td><span data-sort-value="Sorrell, Andrew"><span class="vcard"><span class="fn"><a href="/wiki/Andrew_Sorrell" title="Andrew Sorrell">Andrew Sorrell</a></span></span></span> </td> <td><a href="/wiki/Alabama" title="Alabama">Alabama</a> </td> <td style="background-color:#FFB6B6"><a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a> </td> <td><span data-sort-value="000000002023-01-16-0000" style="white-space:nowrap">January 16, 2023</span> </td> <td><a href="/wiki/State_Auditor_of_Alabama" title="State Auditor of Alabama">State Auditor</a> </td> <td>Elected by voters </td> <td>External auditor </td> <td>Inventories state personal property </td> <td>Accounts of State Treasurer and Department of Finance </td> <td>Sits on state boards that appoint county election officials, approve claims against the state, and compromise or settle tax appeals </td> <td><a rel="nofollow" class="external text" href="https://auditor.alabama.gov/">Alabama Office of the State Auditor</a> </td></tr> <tr> <td><span data-sort-value="Milligan, Dennis"><span class="vcard"><span class="fn"><a href="/wiki/Dennis_Milligan" title="Dennis Milligan">Dennis Milligan</a></span></span></span> </td> <td><a href="/wiki/Arkansas" title="Arkansas">Arkansas</a> </td> <td style="background-color:#FFB6B6"><a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a> </td> <td><span data-sort-value="000000002023-01-10-0000" style="white-space:nowrap">January 10, 2023</span> </td> <td><a href="/wiki/Arkansas_State_Auditor" title="Arkansas State Auditor">Auditor of State</a> </td> <td>Elected by voters </td> <td>Bookkeeper </td> <td>Claims auditor, fund accountant, and payroll officer of state government </td> <td>Not applicable </td> <td>Administers unclaimed property </td> <td><a rel="nofollow" class="external text" href="https://auditor.ar.gov/">Arkansas Office of the Auditor of State</a> </td></tr> <tr> <td><span data-sort-value="Cohen, Malia"><span class="vcard"><span class="fn"><a href="/wiki/Malia_Cohen" title="Malia Cohen">Malia Cohen</a></span></span></span> </td> <td><a href="/wiki/California" title="California">California</a> </td> <td style="color:black;background-color:#B0CEFF"><a href="/wiki/Democratic_Party_(United_States)" title="Democratic Party (United States)">Democratic</a> </td> <td><span data-sort-value="000000002023-01-02-0000" style="white-space:nowrap">January 2, 2023</span> </td> <td><a href="/wiki/California_State_Controller" title="California State Controller">State Controller</a> </td> <td>Elected by voters </td> <td>Financial controller </td> <td>General accountant, claims auditor, internal auditor, and payroll officer of state government </td> <td>Local governments </td> <td>Administers unclaimed property, collects property taxes, and is a voting member of the <a href="/wiki/California_Board_of_Equalization" class="mw-redirect" title="California Board of Equalization">Board of Equalization</a>, <a href="/wiki/California_State_Lands_Commission" title="California State Lands Commission">State Lands Commission</a>, <a href="/wiki/California_State_Teachers%27_Retirement_System" class="mw-redirect" title="California State Teachers' Retirement System">State Teacher's Retirement System</a>, and the <a href="/wiki/California_Public_Employees%27_Retirement_System" class="mw-redirect" title="California Public Employees' Retirement System">Public Employees' Retirement System</a>, among 70 boards and commissions </td> <td><a rel="nofollow" class="external text" href="https://www.sco.ca.gov/eo_about_func.html">California Office of the State Controller</a> </td></tr> <tr> <td><span data-sort-value="Scanlon, Sean"><span class="vcard"><span class="fn"><a href="/wiki/Sean_Scanlon_(politician)" title="Sean Scanlon (politician)">Sean Scanlon</a></span></span></span> </td> <td><a href="/wiki/Connecticut" title="Connecticut">Connecticut</a> </td> <td style="color:black;background-color:#B0CEFF"><a href="/wiki/Democratic_Party_(United_States)" title="Democratic Party (United States)">Democratic</a> </td> <td><span data-sort-value="000000002023-01-04-0000" style="white-space:nowrap">January 4, 2023</span> </td> <td><a href="/wiki/Connecticut_State_Comptroller" title="Connecticut State Comptroller">State Comptroller</a> </td> <td>Elected by voters </td> <td>Financial controller </td> <td>General accountant, claims auditor, and payroll officer of state government </td> <td>Not applicable </td> <td>Administers public pensions </td> <td><a rel="nofollow" class="external text" href="https://www.osc.ct.gov/">Connecticut Office of the State Comptroller</a> </td></tr> <tr> <td><span data-sort-value="York, Lydia"><span class="vcard"><span class="fn"><a href="/wiki/Lydia_York" title="Lydia York">Lydia York</a></span></span></span> </td> <td><a href="/wiki/Delaware" title="Delaware">Delaware</a> </td> <td style="color:black;background-color:#B0CEFF"><a href="/wiki/Democratic_Party_(United_States)" title="Democratic Party (United States)">Democratic</a> </td> <td><span data-sort-value="000000002023-01-03-0000" style="white-space:nowrap">January 3, 2023</span> </td> <td><a href="/wiki/Delaware_Auditor_of_Accounts" title="Delaware Auditor of Accounts">Auditor of Accounts</a> </td> <td>Elected by voters </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies and local governments </td> <td>Attests to the election returns certified by the commissioner of elections and serves as member of the Insurance Coverage Determination Committee </td> <td><a rel="nofollow" class="external text" href="https://auditor.delaware.gov/">Delaware Office of the Auditor of Accounts</a> </td></tr> <tr> <td><span data-sort-value="Patronis, Jimmy"><span class="vcard"><span class="fn"><a href="/wiki/Jimmy_Patronis" title="Jimmy Patronis">Jimmy Patronis</a></span></span></span> </td> <td><a href="/wiki/Florida" title="Florida">Florida</a> </td> <td style="background-color:#FFB6B6"><a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a> </td> <td><span data-sort-value="000000002017-01-30-0000" style="white-space:nowrap">January 30, 2017</span> </td> <td><a href="/wiki/Chief_Financial_Officer_of_Florida" title="Chief Financial Officer of Florida">Chief Financial Officer</a> </td> <td>Elected by voters </td> <td>Financial controller </td> <td>General accountant, claims auditor, and payroll officer of state government </td> <td>Prescribes standards for auditing local governments and reviews localities' annual financial reports </td> <td>Ex officio state treasurer and state fire marshal; also administers unclaimed property and regulates deathcare and insurance industries </td> <td><a rel="nofollow" class="external text" href="https://www.myfloridacfo.com/">Florida Department of Financial Services</a> </td></tr> <tr> <td><span data-sort-value="Cruz, Benjamin"><span class="vcard"><span class="fn"><a href="/wiki/Benjamin_Cruz" title="Benjamin Cruz">Benjamin Cruz</a></span></span></span> </td> <td><a href="/wiki/Guam" title="Guam">Guam</a> </td> <td>Nonpartisan<sup id="cite_ref-Foot02_16-0" class="reference"><a href="#cite_note-Foot02-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> </td> <td><span data-sort-value="000000002018-09-13-0000" style="white-space:nowrap">September 13, 2018</span> </td> <td><a href="/wiki/Public_Auditor_of_Guam" title="Public Auditor of Guam">Public Auditor</a> </td> <td>Elected by voters </td> <td>External auditor </td> <td>Not applicable </td> <td>Whole of territorial government, including localities </td> <td>Administers a government ethics training program and publishes meeting agendas and approved minutes of territorial agencies, boards, commissions, and public corporations </td> <td><a rel="nofollow" class="external text" href="https://www.opaguam.org/home">Ufisinan I Kuinentan Pupbliku</a> </td></tr> <tr> <td><span data-sort-value="Woolf, Brandon"><span class="vcard"><span class="fn"><a href="/wiki/Brandon_Woolf" title="Brandon Woolf">Brandon Woolf</a></span></span></span> </td> <td><a href="/wiki/Idaho" title="Idaho">Idaho</a> </td> <td style="background-color:#FFB6B6"><a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a> </td> <td><span data-sort-value="000000002012-10-15-0000" style="white-space:nowrap">October 15, 2012</span> </td> <td><a href="/wiki/Idaho_state_controller" title="Idaho state controller">State Controller</a> </td> <td>Elected by voters </td> <td>Financial controller </td> <td>General accountant, claims auditor, and payroll officer of state government </td> <td>Not applicable </td> <td>Provides information technology services to state agencies </td> <td><a rel="nofollow" class="external text" href="https://www.sco.idaho.gov/LivePages/scohome.aspx">Idaho State Controller's Office</a> </td></tr> <tr> <td><span data-sort-value="Mendoza, Susana"><span class="vcard"><span class="fn"><a href="/wiki/Susana_Mendoza" title="Susana Mendoza">Susana Mendoza</a></span></span></span> </td> <td><a href="/wiki/Illinois" title="Illinois">Illinois</a> </td> <td style="color:black;background-color:#B0CEFF"><a href="/wiki/Democratic_Party_(United_States)" title="Democratic Party (United States)">Democratic</a> </td> <td><span data-sort-value="000000002016-12-05-0000" style="white-space:nowrap">December 5, 2016</span> </td> <td><a href="/wiki/Illinois_Comptroller" title="Illinois Comptroller">Comptroller</a> </td> <td>Elected by voters </td> <td>Financial controller </td> <td>General accountant, claims auditor, and payroll officer of state government </td> <td>Local governments </td> <td>Administers public cemetery funds and reports on the state's debt </td> <td><a rel="nofollow" class="external text" href="https://illinoiscomptroller.gov/">Office of the Illinois Comptroller</a> </td></tr> <tr> <td><span data-sort-value="Nieshalla, Elise"><span class="vcard"><span class="fn"><a href="/wiki/Elise_Nieshalla" title="Elise Nieshalla">Elise Nieshalla</a></span></span></span> </td> <td><a href="/wiki/Indiana" title="Indiana">Indiana</a> </td> <td style="background-color:#FFB6B6"><a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a> </td> <td><span data-sort-value="000000002023-12-01-0000" style="white-space:nowrap">December 1, 2023</span> </td> <td><a href="/wiki/Indiana_State_Auditor" title="Indiana State Auditor">Auditor of State</a> </td> <td>Elected by voters </td> <td>Financial controller </td> <td>General accountant, claims auditor, and payroll officer of state government </td> <td>Not applicable </td> <td>Collects and distributes property taxes to local governments and reviews local governments' budget documents </td> <td><a rel="nofollow" class="external text" href="https://www.in.gov/auditor/">Indiana Office of the Auditor of State</a> </td></tr> <tr> <td><span data-sort-value="Sand, Rob"><span class="vcard"><span class="fn"><a href="/wiki/Rob_Sand" title="Rob Sand">Rob Sand</a></span></span></span> </td> <td><a href="/wiki/Iowa" title="Iowa">Iowa</a> </td> <td style="color:black;background-color:#B0CEFF"><a href="/wiki/Democratic_Party_(United_States)" title="Democratic Party (United States)">Democratic</a> </td> <td><span data-sort-value="000000002019-01-02-0000" style="white-space:nowrap">January 2, 2019</span> </td> <td><a href="/wiki/Iowa_State_Auditor" class="mw-redirect" title="Iowa State Auditor">Auditor of State</a> </td> <td>Elected by voters </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies and local governments </td> <td>Member of various boards, councils, and commissions, including the Executive Council </td> <td><a rel="nofollow" class="external text" href="https://www.auditor.iowa.gov/">Iowa Office of the Auditor of State</a> </td></tr> <tr> <td><span data-sort-value="Ball, Allison"><span class="vcard"><span class="fn"><a href="/wiki/Allison_Ball" title="Allison Ball">Allison Ball</a></span></span></span> </td> <td><a href="/wiki/Kentucky" title="Kentucky">Kentucky</a> </td> <td style="background-color:#FFB6B6"><a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a> </td> <td><span data-sort-value="000000002024-01-01-0000" style="white-space:nowrap">January 1, 2024</span> </td> <td><a href="/wiki/Kentucky_Auditor_of_Public_Accounts" title="Kentucky Auditor of Public Accounts">Auditor of Public Accounts</a> </td> <td>Elected by voters </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies and local governments </td> <td>Administers a scholarship program for economically disadvantaged accounting students pursuing courses of study at Kentucky institutions of higher education </td> <td><a rel="nofollow" class="external text" href="https://auditor.ky.gov/Pages/index.aspx">Office of the Auditor of Public Accounts of the Commonwealth of Kentucky</a> </td></tr> <tr> <td><span data-sort-value="Dunlap, Matthew"><span class="vcard"><span class="fn"><a href="/wiki/Matthew_Dunlap" title="Matthew Dunlap">Matthew Dunlap</a></span></span></span> </td> <td><a href="/wiki/Maine" title="Maine">Maine</a> </td> <td style="color:black;background-color:#B0CEFF"><a href="/wiki/Democratic_Party_(United_States)" title="Democratic Party (United States)">Democratic</a> </td> <td><span data-sort-value="000000002021-01-04-0000" style="white-space:nowrap">January 4, 2021</span> </td> <td><a href="/wiki/Maine_State_Auditor" title="Maine State Auditor">State Auditor</a> </td> <td>Elected by Legislature </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies and local governments </td> <td>Administers the finances of Maine's Unorganized Territory (the northern third of the state) </td> <td><a rel="nofollow" class="external text" href="https://www.maine.gov/audit/">Maine Office of the State Auditor</a> </td></tr> <tr> <td><span data-sort-value="Lierman, Brooke"><span class="vcard"><span class="fn"><a href="/wiki/Brooke_Lierman" title="Brooke Lierman">Brooke Lierman</a></span></span></span> </td> <td><a href="/wiki/Maryland" title="Maryland">Maryland</a> </td> <td style="color:black;background-color:#B0CEFF"><a href="/wiki/Democratic_Party_(United_States)" title="Democratic Party (United States)">Democratic</a> </td> <td><span data-sort-value="000000002023-01-16-0000" style="white-space:nowrap">January 16, 2023</span> </td> <td><a href="/wiki/Comptroller_of_Maryland" title="Comptroller of Maryland">Comptroller</a> </td> <td>Elected by voters </td> <td>Financial controller </td> <td>General accountant, claims auditor, and payroll officer of state government </td> <td>Not applicable </td> <td>Collects state taxes, administers unclaimed property, and supervises the issuance of business licenses </td> <td><a rel="nofollow" class="external text" href="https://www.marylandtaxes.gov/">Office of the Maryland Comptroller</a> </td></tr> <tr> <td><span data-sort-value="DiZoglio, Diana"><span class="vcard"><span class="fn"><a href="/wiki/Diana_DiZoglio" title="Diana DiZoglio">Diana DiZoglio</a></span></span></span> </td> <td><a href="/wiki/Massachusetts" title="Massachusetts">Massachusetts</a> </td> <td style="color:black;background-color:#B0CEFF"><a href="/wiki/Democratic_Party_(United_States)" title="Democratic Party (United States)">Democratic</a> </td> <td><span data-sort-value="000000002023-01-18-0000" style="white-space:nowrap">January 18, 2023</span> </td> <td><a href="/wiki/Massachusetts_State_Auditor" title="Massachusetts State Auditor">State Auditor</a> </td> <td>Elected by voters </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies </td> <td>Determines if state laws impose unfunded mandates on local governments, monitors municipal budgets, and studies issues pertinent to local government finances </td> <td><a rel="nofollow" class="external text" href="https://www.mass.gov/orgs/office-of-the-state-auditor">Office of the Massachusetts State Auditor</a> </td></tr> <tr> <td><span data-sort-value="Blaha, Julie"><span class="vcard"><span class="fn"><a href="/wiki/Julie_Blaha" title="Julie Blaha">Julie Blaha</a></span></span></span> </td> <td><a href="/wiki/Minnesota" title="Minnesota">Minnesota</a> </td> <td style="background:#95b0c9"><a href="/wiki/Minnesota_Democratic%E2%80%93Farmer%E2%80%93Labor_Party" title="Minnesota Democratic–Farmer–Labor Party">Democratic–Farmer–Labor</a> </td> <td><span data-sort-value="000000002019-01-07-0000" style="white-space:nowrap">January 7, 2019</span> </td> <td><a href="/wiki/Minnesota_State_Auditor" title="Minnesota State Auditor">State Auditor</a> </td> <td>Elected by voters </td> <td>External auditor </td> <td>Not applicable </td> <td>Local governments, plus state agencies that receive <a href="/wiki/Single_audit" class="mw-redirect" title="Single audit">federal awards</a> </td> <td>Certifies state property tax levy and sits on boards that oversee public pensions, public records, state investments, and state lands </td> <td><a rel="nofollow" class="external text" href="https://www.osa.state.mn.us/">Office of the Minnesota State Auditor</a> </td></tr> <tr> <td><span data-sort-value="White, Shad"><span class="vcard"><span class="fn"><a href="/wiki/Shad_White" title="Shad White">Shad White</a></span></span></span> </td> <td><a href="/wiki/Mississippi" title="Mississippi">Mississippi</a> </td> <td style="background-color:#FFB6B6"><a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a> </td> <td><span data-sort-value="000000002018-07-16-0000" style="white-space:nowrap">July 16, 2018</span> </td> <td><a href="/wiki/State_Auditor_of_Mississippi" title="State Auditor of Mississippi">State Auditor</a> </td> <td>Elected by voters </td> <td>External auditor </td> <td>Not applicable </td> <td>Local governments and state agencies </td> <td>Prescribes system for preaudits of disbursements </td> <td><a rel="nofollow" class="external text" href="https://www.osa.state.ms.us/">Mississippi Office of the State Auditor</a> </td></tr> <tr> <td><span data-sort-value="Fitzpatrick, Scott"><span class="vcard"><span class="fn"><a href="/wiki/Scott_Fitzpatrick" title="Scott Fitzpatrick">Scott Fitzpatrick</a></span></span></span> </td> <td><a href="/wiki/Missouri" title="Missouri">Missouri</a> </td> <td style="background-color:#FFB6B6"><a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a> </td> <td><span data-sort-value="000000002023-01-09-0000" style="white-space:nowrap">January 9, 2023</span> </td> <td><a href="/wiki/State_Auditor_of_Missouri" title="State Auditor of Missouri">State Auditor</a> </td> <td>Elected by voters </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies and local governments </td> <td>Prescribes uniform systems of accounting for all public entities </td> <td><a rel="nofollow" class="external text" href="https://auditor.mo.gov/">Office of the Missouri State Auditor</a> </td></tr> <tr> <td><span data-sort-value="Brown, James"><span class="vcard"><span class="fn"><a href="/wiki/James_Brown_(Montana_politician)" title="James Brown (Montana politician)">James Brown</a></span></span></span> </td> <td><a href="/wiki/Montana" title="Montana">Montana</a> </td> <td style="background-color:#FFB6B6"><a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a> </td> <td><span data-sort-value="000000002025-01-06-0000" style="white-space:nowrap">January 6, 2025</span> </td> <td><a href="/wiki/Montana_State_Auditor" title="Montana State Auditor">State Auditor</a> </td> <td>Elected by voters </td> <td>Securities and insurance regulator </td> <td>Not applicable </td> <td>Investment firms and insurance companies </td> <td>Member of the State Land Board </td> <td><a rel="nofollow" class="external text" href="https://csimt.gov/">Office of the Montana State Auditor, Commissioner of Securities and Insurance</a> </td></tr> <tr> <td><span data-sort-value="Foley, Mike"><span class="vcard"><span class="fn"><a href="/wiki/Mike_Foley_(Nebraska_politician)" title="Mike Foley (Nebraska politician)">Mike Foley</a></span></span></span> </td> <td><a href="/wiki/Nebraska" title="Nebraska">Nebraska</a> </td> <td style="background-color:#FFB6B6"><a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a> </td> <td><span data-sort-value="000000002023-01-05-0000" style="white-space:nowrap">January 5, 2023</span> </td> <td><a href="/wiki/Nebraska_State_Auditor" title="Nebraska State Auditor">Auditor of Public Accounts</a> </td> <td>Elected by voters </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies and local governments </td> <td>Member of Board of State Canvassers and State Records Board </td> <td><a rel="nofollow" class="external text" href="https://auditors.nebraska.gov/">Office of the Nebraska Auditor of Public Accounts</a> </td></tr> <tr> <td><span data-sort-value="Matthews, Andy"><span class="vcard"><span class="fn"><a href="/wiki/Andy_Matthews" title="Andy Matthews">Andy Matthews</a></span></span></span> </td> <td><a href="/wiki/Nevada" title="Nevada">Nevada</a> </td> <td style="background-color:#FFB6B6"><a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a> </td> <td><span data-sort-value="000000002023-01-02-0000" style="white-space:nowrap">January 2, 2023</span> </td> <td><a href="/wiki/Nevada_State_Controller" title="Nevada State Controller">State Controller</a> </td> <td>Elected by voters </td> <td>Financial controller </td> <td>General accountant, claims auditor, debt collector, and payroll officer of state government </td> <td>Fraud in state government </td> <td>Member of the Board of Finance, Executive Branch Audit Committee, and Transportation Department Board of Directors </td> <td><a rel="nofollow" class="external text" href="https://controller.nv.gov/">Nevada State Controller's Office</a> </td></tr> <tr> <td><span data-sort-value="Maestas, Joe"><span class="vcard"><span class="fn"><a href="/wiki/Joseph_Maestas" title="Joseph Maestas">Joe Maestas</a></span></span></span> </td> <td><a href="/wiki/New_Mexico" title="New Mexico">New Mexico</a> </td> <td style="color:black;background-color:#B0CEFF"><a href="/wiki/Democratic_Party_(United_States)" title="Democratic Party (United States)">Democratic</a> </td> <td><span data-sort-value="000000002023-01-01-0000" style="white-space:nowrap">January 1, 2023</span> </td> <td><a href="/wiki/New_Mexico_State_Auditor" title="New Mexico State Auditor">State Auditor</a> </td> <td>Elected by voters </td> <td>External auditor </td> <td>Not applicable </td> <td>Local governments and state agencies </td> <td>Member of the State Commission of Public Records and Archives </td> <td><a rel="nofollow" class="external text" href="https://www.saonm.org/">State Auditor's Office of New Mexico</a> </td></tr> <tr> <td><span data-sort-value="DiNapoli, Tom"><span class="vcard"><span class="fn"><a href="/wiki/Thomas_DiNapoli" title="Thomas DiNapoli">Tom DiNapoli</a></span></span></span> </td> <td><a href="/wiki/New_York_(state)" title="New York (state)">New York</a> </td> <td style="color:black;background-color:#B0CEFF"><a href="/wiki/Democratic_Party_(United_States)" title="Democratic Party (United States)">Democratic</a> </td> <td><span data-sort-value="000000002007-02-07-0000" style="white-space:nowrap">February 7, 2007</span> </td> <td><a href="/wiki/New_York_State_Comptroller" title="New York State Comptroller">State Comptroller</a> </td> <td>Elected by voters </td> <td>Financial controller </td> <td>General accountant, claims auditor, and payroll officer of state government </td> <td>State agencies and local governments </td> <td>Administers unclaimed property, invests state funds, and manages public pensions </td> <td><a rel="nofollow" class="external text" href="https://www.osc.state.ny.us/">New York Department of Audit and Control</a> </td></tr> <tr> <td><span data-sort-value="Boliek, Dave"><span class="vcard"><span class="fn"><a href="/wiki/Dave_Boliek" title="Dave Boliek">Dave Boliek</a></span></span></span> </td> <td><a href="/wiki/North_Carolina" title="North Carolina">North Carolina</a> </td> <td style="background-color:#FFB6B6"><a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a> </td> <td><span data-sort-value="000000002025-01-01-0000" style="white-space:nowrap">January 1, 2025</span> </td> <td><a href="/wiki/Auditor_of_North_Carolina" class="mw-redirect" title="Auditor of North Carolina">State Auditor</a> </td> <td>Elected by voters </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies, plus any local government when directed by the Local Government Commission </td> <td>Member of <a href="/wiki/North_Carolina_Council_of_State" title="North Carolina Council of State">Council of State</a> and <a href="/wiki/North_Carolina_Local_Government_Commission" title="North Carolina Local Government Commission">Local Government Commission</a> </td> <td><a rel="nofollow" class="external text" href="https://www.auditor.nc.gov/">North Carolina Office of the State Auditor</a> </td></tr> <tr> <td><span data-sort-value="Gallion, Josh"><span class="vcard"><span class="fn"><a href="/wiki/Josh_Gallion" title="Josh Gallion">Josh Gallion</a></span></span></span> </td> <td><a href="/wiki/North_Dakota" title="North Dakota">North Dakota</a> </td> <td style="background-color:#FFB6B6"><a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a> </td> <td><span data-sort-value="000000002017-01-01-0000" style="white-space:nowrap">January 1, 2017</span> </td> <td><a href="/wiki/North_Dakota_State_Auditor" title="North Dakota State Auditor">State Auditor</a> </td> <td>Elected by voters </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies and local governments </td> <td>Conducts compliance reviews and audits of federal royalty payments from oil, gas, and coal leases. </td> <td><a rel="nofollow" class="external text" href="https://www.nd.gov/auditor/">North Dakota Office of the State Auditor</a> </td></tr> <tr> <td><span data-sort-value="Faber, Keith"><span class="vcard"><span class="fn"><a href="/wiki/Keith_Faber" title="Keith Faber">Keith Faber</a></span></span></span> </td> <td><a href="/wiki/Ohio" title="Ohio">Ohio</a> </td> <td style="background-color:#FFB6B6"><a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a> </td> <td><span data-sort-value="000000002019-01-12-0000" style="white-space:nowrap">January 12, 2019</span> </td> <td><a href="/wiki/Ohio_State_Auditor" title="Ohio State Auditor">Auditor of State</a> </td> <td>Elected by voters </td> <td>External auditor </td> <td>Not applicable </td> <td>Local governments and state agencies </td> <td>Enforces open meeting and public records laws </td> <td><a rel="nofollow" class="external text" href="https://ohioauditor.gov/">Office of the Ohio Auditor of State</a> </td></tr> <tr> <td><span data-sort-value="Byrd, Cindy"><span class="vcard"><span class="fn"><a href="/wiki/Cindy_Byrd" title="Cindy Byrd">Cindy Byrd</a></span></span></span> </td> <td><a href="/wiki/Oklahoma" title="Oklahoma">Oklahoma</a> </td> <td style="background-color:#FFB6B6"><a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a> </td> <td><span data-sort-value="000000002019-01-14-0000" style="white-space:nowrap">January 14, 2019</span> </td> <td><a href="/wiki/Oklahoma_State_Auditor_and_Inspector" title="Oklahoma State Auditor and Inspector">State Auditor and Inspector</a> </td> <td>Elected by voters </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies and local governments </td> <td>Member of <a href="/wiki/Oklahoma_Commissioners_of_the_Land_Office" title="Oklahoma Commissioners of the Land Office">Commissioners of the Land Office</a> </td> <td><a rel="nofollow" class="external text" href="https://www.sai.ok.gov/">Office of the Oklahoma State Auditor and Inspector</a> </td></tr> <tr> <td><span data-sort-value="Read, Tobias"><span class="vcard"><span class="fn"><a href="/wiki/Tobias_Read" title="Tobias Read">Tobias Read</a></span></span></span> </td> <td><a href="/wiki/Oregon" title="Oregon">Oregon</a> </td> <td style="color:black;background-color:#B0CEFF"><a href="/wiki/Democratic_Party_(United_States)" title="Democratic Party (United States)">Democratic</a> </td> <td><span data-sort-value="000000002025-01-06-0000" style="white-space:nowrap">January 6, 2025</span> </td> <td><a href="/wiki/Oregon_Secretary_of_State" title="Oregon Secretary of State">Secretary of State</a> </td> <td>Elected by voters </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies and state-supported programs delivered by local governments; also performs work paper reviews of local government audits </td> <td>Registers businesses, manages the state archives, and administers elections </td> <td><a rel="nofollow" class="external text" href="https://sos.oregon.gov/Pages/divisions.aspx">Audit Division, Office of the Oregon Secretary of State</a> </td></tr> <tr> <td><span data-sort-value="DeFoor, Tim"><span class="vcard"><span class="fn"><a href="/wiki/Timothy_DeFoor" title="Timothy DeFoor">Tim DeFoor</a></span></span></span> </td> <td><a href="/wiki/Pennsylvania" title="Pennsylvania">Pennsylvania</a> </td> <td style="background-color:#FFB6B6"><a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a> </td> <td><span data-sort-value="000000002021-01-19-0000" style="white-space:nowrap">January 19, 2021</span> </td> <td><a href="/wiki/Pennsylvania_Auditor_General" title="Pennsylvania Auditor General">Auditor General</a> </td> <td>Elected by voters </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies and local governments </td> <td>Audits corporate tax returns </td> <td><a rel="nofollow" class="external text" href="https://www.paauditor.gov/">Pennsylvania Department of the Auditor General</a> </td></tr> <tr> <td><span data-sort-value="Gaines, Brian"><span class="vcard"><span class="fn"><a href="/wiki/Brian_J._Gaines" title="Brian J. Gaines">Brian Gaines</a></span></span></span> </td> <td><a href="/wiki/South_Carolina" title="South Carolina">South Carolina</a> </td> <td style="color:black;background-color:#B0CEFF"><a href="/wiki/Democratic_Party_(United_States)" title="Democratic Party (United States)">Democratic</a> </td> <td><span data-sort-value="000000002023-05-12-0000" style="white-space:nowrap">May 12, 2023</span> </td> <td><a href="/wiki/South_Carolina_Comptroller_General" title="South Carolina Comptroller General">Comptroller General</a> </td> <td>Elected by voters </td> <td>Financial controller </td> <td>General accountant, claims auditor, and payroll officer of state government </td> <td>Not applicable </td> <td>Member of the State Fiscal Accountability Authority </td> <td><a rel="nofollow" class="external text" href="https://cg.sc.gov/">Office of the Comptroller General of South Carolina</a> </td></tr> <tr> <td><span data-sort-value="Sattgast, Rich"><span class="vcard"><span class="fn"><a href="/wiki/Rich_Sattgast" title="Rich Sattgast">Rich Sattgast</a></span></span></span> </td> <td><a href="/wiki/South_Dakota" title="South Dakota">South Dakota</a> </td> <td style="background-color:#FFB6B6"><a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a> </td> <td><span data-sort-value="000000002019-01-05-0000" style="white-space:nowrap">January 5, 2019</span> </td> <td><a href="/wiki/State_Auditor_of_South_Dakota" title="State Auditor of South Dakota">State Auditor</a> </td> <td>Elected by voters </td> <td>Bookkeeper </td> <td>Claims auditor, fund accountant, and payroll officer for state government </td> <td>Not applicable </td> <td>Member of the State Board of Finance </td> <td><a rel="nofollow" class="external text" href="https://sdauditor.sd.gov/">South Dakota Office of the State Auditor</a> </td></tr> <tr> <td><span data-sort-value="Mumpower, Jason"><span class="vcard"><span class="fn"><a href="/wiki/Jason_Mumpower" title="Jason Mumpower">Jason Mumpower</a></span></span></span> </td> <td><a href="/wiki/Tennessee" title="Tennessee">Tennessee</a> </td> <td style="background-color:#FFB6B6"><a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a> </td> <td><span data-sort-value="000000002021-01-13-0000" style="white-space:nowrap">January 13, 2021</span> </td> <td><a href="/wiki/Tennessee_Comptroller_of_the_Treasury" class="mw-redirect" title="Tennessee Comptroller of the Treasury">Comptroller of the Treasury</a> </td> <td>Elected by Legislature </td> <td>External auditor </td> <td>Not applicable </td> <td>Local governments and state agencies </td> <td>Issues and manages state and local government debt </td> <td><a rel="nofollow" class="external text" href="https://comptroller.tn.gov/">Office of the Tennessee Comptroller of the Treasury</a> </td></tr> <tr> <td><span data-sort-value="Hegar, Glenn"><span class="vcard"><span class="fn"><a href="/wiki/Glenn_Hegar" title="Glenn Hegar">Glenn Hegar</a></span></span></span> </td> <td><a href="/wiki/Texas" title="Texas">Texas</a> </td> <td style="background-color:#FFB6B6"><a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a> </td> <td><span data-sort-value="000000002015-01-20-0000" style="white-space:nowrap">January 20, 2015</span> </td> <td><a href="/wiki/Texas_Comptroller_of_Public_Accounts" title="Texas Comptroller of Public Accounts">Comptroller of Public Accounts</a> </td> <td>Elected by voters </td> <td>Financial controller </td> <td>General accountant, claims auditor, and payroll officer of state government </td> <td>Not applicable </td> <td>Collects state and local taxes, procures goods and services for state agencies, and serves as state treasurer </td> <td><a rel="nofollow" class="external text" href="https://comptroller.texas.gov/">Office of the Texas Comptroller of Public Accounts</a> </td></tr> <tr> <td><span data-sort-value="Cannon, Tina"><span class="vcard"><span class="fn"><a href="/wiki/Tina_Cannon" title="Tina Cannon">Tina Cannon</a></span></span></span> </td> <td><a href="/wiki/Utah" title="Utah">Utah</a> </td> <td style="background-color:#FFB6B6"><a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a> </td> <td><span data-sort-value="000000002025-01-06-0000" style="white-space:nowrap">January 6, 2025</span> </td> <td><a href="/wiki/Utah_State_Auditor" title="Utah State Auditor">State Auditor</a> </td> <td>Elected by voters </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies and local governments </td> <td>Enforces state's data privacy law </td> <td><a rel="nofollow" class="external text" href="https://auditor.utah.gov/">Utah Office of the State Auditor</a> </td></tr> <tr> <td><span data-sort-value="Hoffer, Doug"><span class="vcard"><span class="fn"><a href="/wiki/Doug_Hoffer" title="Doug Hoffer">Doug Hoffer</a></span></span></span> </td> <td><a href="/wiki/Vermont" title="Vermont">Vermont</a> </td> <td style="color:black;background-color:#B0CEFF"><a href="/wiki/Democratic_Party_(United_States)" title="Democratic Party (United States)">Democratic</a> </td> <td><span data-sort-value="000000002013-01-10-0000" style="white-space:nowrap">January 10, 2013</span> </td> <td><a href="/wiki/Vermont_Auditor_of_Accounts" class="mw-redirect" title="Vermont Auditor of Accounts">Auditor of Accounts</a> </td> <td>Elected by voters </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies </td> <td>Publishes an internal control checklist for local government funds </td> <td><a rel="nofollow" class="external text" href="https://auditor.vermont.gov/">Office of the Vermont Auditor of Accounts</a> </td></tr> <tr> <td><span data-sort-value="McCarthy, Pat"><span class="vcard"><span class="fn"><a href="/wiki/Pat_McCarthy_(politician)" title="Pat McCarthy (politician)">Pat McCarthy</a></span></span></span> </td> <td><a href="/wiki/Washington_(state)" title="Washington (state)">Washington</a> </td> <td style="color:black;background-color:#B0CEFF"><a href="/wiki/Democratic_Party_(United_States)" title="Democratic Party (United States)">Democratic</a> </td> <td><span data-sort-value="000000002017-01-11-0000" style="white-space:nowrap">January 11, 2017</span> </td> <td><a href="/wiki/Washington_State_Auditor" title="Washington State Auditor">State Auditor</a> </td> <td>Elected by voters </td> <td>External auditor </td> <td>Not applicable </td> <td>Local governments and state agencies </td> <td>Enforces open meetings, public records, and whistleblower protection laws </td> <td><a rel="nofollow" class="external text" href="https://sao.wa.gov/">Office of the Washington State Auditor</a> </td></tr> <tr> <td><span data-sort-value="Hunt, Mark"><span class="vcard"><span class="fn"><a href="/wiki/Mark_Hunt_(politician)" title="Mark Hunt (politician)">Mark Hunt</a></span></span></span> </td> <td><a href="/wiki/West_Virginia" title="West Virginia">West Virginia</a> </td> <td style="background-color:#FFB6B6"><a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a> </td> <td><span data-sort-value="000000002025-01-13-0000" style="white-space:nowrap">January 13, 2025</span> </td> <td><a href="/wiki/West_Virginia_State_Auditor" title="West Virginia State Auditor">State Auditor</a> </td> <td>Elected by voters </td> <td>Bookkeeper </td> <td>Claims auditor, fund accountant, and payroll officer of state government </td> <td>Local governments, plus fraud throughout the public sector </td> <td>Regulates securities industry and administers tax-delinquent property </td> <td><a rel="nofollow" class="external text" href="https://www.wvsao.gov/">West Virginia State Auditor's Office</a> </td></tr> <tr> <td><span data-sort-value="Racines, Kristi"><span class="vcard"><span class="fn"><a href="/wiki/Kristi_Racines" title="Kristi Racines">Kristi Racines</a></span></span></span> </td> <td><a href="/wiki/Wyoming" title="Wyoming">Wyoming</a> </td> <td style="background-color:#FFB6B6"><a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a> </td> <td><span data-sort-value="000000002019-01-07-0000" style="white-space:nowrap">January 7, 2019</span> </td> <td><a href="/wiki/Wyoming_State_Auditor" title="Wyoming State Auditor">State Auditor</a> </td> <td>Elected by voters </td> <td>Financial controller </td> <td>General accountant, claims auditor, and payroll officer of state government </td> <td>Not applicable </td> <td>Member of State Board of Land Commissioners and State Loan and Investment Board </td> <td><a rel="nofollow" class="external text" href="https://sao.wyo.gov/">Wyoming State Auditor's Office</a> </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="Appointed_state_auditors_in_the_United_States">Appointed state auditors in the United States</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=State_auditor&action=edit&section=13" title="Edit section: Appointed state auditors in the United States"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <table class="wikitable sortable"> <tbody><tr> <th>Incumbent </th> <th>State </th> <th>Party </th> <th>Assumed office </th> <th>Title </th> <th>Mode of appointment </th> <th>Type of state auditor </th> <th>Scope of accounting function </th> <th>Scope of audit authority, noting primary and secondary jurisdiction </th> <th>Other responsibilities </th> <th>Website </th></tr> <tr> <td>Rachel Riddle </td> <td><a href="/wiki/Alabama" title="Alabama">Alabama</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="000000002011-01-01-0000" style="white-space:nowrap">January 2011</span> </td> <td><a rel="nofollow" class="external text" href="https://ballotpedia.org/Alabama_Chief_Examiner">Chief Examiner of Public Accounts</a> </td> <td>Appointed by Legislative Committee on Public Accounts<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> </td> <td>External auditor </td> <td>Not applicable </td> <td>Local governments and state agencies </td> <td>Prescribes uniform systems of accounting for all public offices </td> <td><a rel="nofollow" class="external text" href="https://alison.legislature.state.al.us/epa-home">Alabama Department of Examiners of Public Accounts</a> </td></tr> <tr> <td>Kathleen D. Baxter </td> <td><a href="/wiki/Alabama" title="Alabama">Alabama</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="000000002017-07-01-0000" style="white-space:nowrap">July 2017</span> </td> <td><a rel="nofollow" class="external text" href="https://comptroller.alabama.gov/">Comptroller</a> </td> <td>Appointed by Director of Finance from civil service, with Governor's approval<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> </td> <td>Financial controller </td> <td>General accountant, claims auditor, and payroll officer of state government </td> <td>Not applicable </td> <td>Settles with county tax collectors for fines, fees, and forfeitures due the state </td> <td><a rel="nofollow" class="external text" href="https://comptroller.alabama.gov/">Alabama State Comptroller's Office</a> </td></tr> <tr> <td>Kris Curtis </td> <td><a href="/wiki/Alaska" title="Alaska">Alaska</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="000000002012-01-01-0000" style="white-space:nowrap">January 2012</span> </td> <td><a rel="nofollow" class="external text" href="https://ballotpedia.org/Alaska_Legislative_Auditor">Legislative Auditor</a> </td> <td>Appointed by Legislature </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies, cities, and organized boroughs </td> <td> </td> <td><a rel="nofollow" class="external text" href="http://legaudit.akleg.gov/">Alaska Division of Legislative Audit</a> </td></tr> <tr> <td>Liua Fatuesi </td> <td><a href="/wiki/American_Samoa" title="American Samoa">American Samoa</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="000000002013-01-05-0000" style="white-space:nowrap">January 5, 2013</span> </td> <td>Public Auditor </td> <td>Appointed by Governor with legislative advice and consent </td> <td>External auditor </td> <td>Not applicable </td> <td>Whole of territorial government, including localities </td> <td> </td> <td><a rel="nofollow" class="external text" href="https://www.americansamoa.gov/territorial-audit-office">American Samoa Territorial Audit Office</a> </td></tr> <tr> <td>Lindsey Perry </td> <td><a href="/wiki/Arizona" title="Arizona">Arizona</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="000000002018-04-18-0000" style="white-space:nowrap">April 18, 2018</span> </td> <td>Auditor General </td> <td>Appointed by Legislature </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies and local governments </td> <td> </td> <td><a rel="nofollow" class="external text" href="https://www.azauditor.gov/">Arizona Office of the Auditor General</a> </td></tr> <tr> <td>Roger A. Norman </td> <td><a href="/wiki/Arkansas" title="Arkansas">Arkansas</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="999999999999-99-99-0000"></span> </td> <td><a rel="nofollow" class="external text" href="https://ballotpedia.org/Arkansas_Legislative_Auditor">Legislative Auditor</a> </td> <td>Appointed by Legislature </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies and local governments </td> <td> </td> <td><a rel="nofollow" class="external text" href="https://arklegaudit.gov/">Arkansas Legislative Audit Office</a> </td></tr> <tr> <td>Michael Tilden </td> <td><a href="/wiki/California" title="California">California</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="000000002021-11-30-0000" style="white-space:nowrap">November 30, 2021</span> </td> <td><a href="/wiki/California_State_Auditor" title="California State Auditor">State Auditor</a> </td> <td>Appointed by Governor from slate of candidates nominated by Joint Legislative Audit Committee </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies and local governments </td> <td>Administers California's Whistleblower Protection Act </td> <td><a rel="nofollow" class="external text" href="https://www.auditor.ca.gov/">California Office of the State Auditor</a> </td></tr> <tr> <td>Kerri L. Hunter </td> <td><a href="/wiki/Colorado" title="Colorado">Colorado</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="000000002021-07-01-0000" style="white-space:nowrap">July 1, 2021</span> </td> <td><a rel="nofollow" class="external text" href="https://leg.colorado.gov/node/1857161">State Auditor</a> </td> <td>Appointed by Legislature </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies and local governments </td> <td> </td> <td><a rel="nofollow" class="external text" href="https://leg.colorado.gov/agencies/office-of-the-state-auditor">Colorado Office of the State Auditor</a> </td></tr> <tr> <td><span data-sort-value="Patterson, Kathy"><span class="vcard"><span class="fn"><a href="/wiki/Kathleen_Patterson" title="Kathleen Patterson">Kathy Patterson</a></span></span></span> </td> <td><a href="/wiki/Washington,_D.C." title="Washington, D.C.">District of Columbia</a> </td> <td style="color:black;background-color:#B0CEFF"><a href="/wiki/Democratic_Party_(United_States)" title="Democratic Party (United States)">Democratic</a> </td> <td><span data-sort-value="000000002015-01-02-0000" style="white-space:nowrap">January 2, 2015</span> </td> <td>Auditor </td> <td>Appointed by D.C. Council </td> <td>External auditor </td> <td>Not applicable </td> <td>Legislative, executive, and judicial branches of D.C. government </td> <td> </td> <td><a rel="nofollow" class="external text" href="http://dcauditor.org">Office of the Auditor for the District of Columbia</a> </td></tr> <tr> <td>Sherrill Norman </td> <td><a href="/wiki/Florida" title="Florida">Florida</a> </td> <td style="background-color:#FFB6B6"><a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a> </td> <td><span data-sort-value="000000002015-07-01-0000" style="white-space:nowrap">July 1, 2015</span> </td> <td><a rel="nofollow" class="external text" href="https://ballotpedia.org/Florida_Auditor_General">Auditor General</a> </td> <td>Appointed by Legislature </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies </td> <td> </td> <td><a rel="nofollow" class="external text" href="https://flauditor.gov/index.html">Florida Auditor General</a> </td></tr> <tr> <td>Greg Griffin </td> <td><a href="/wiki/Georgia_(U.S._state)" title="Georgia (U.S. state)">Georgia</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="000000002012-07-01-0000" style="white-space:nowrap">July 1, 2012</span> </td> <td><a rel="nofollow" class="external text" href="https://ballotpedia.org/Georgia_State_Auditor">State Auditor</a> </td> <td>Appointed by Legislature </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies, local governments, and nonprofit organizations </td> <td>Provides fiscal estimates of legislation and actuarial reviews of pensions for Legislature </td> <td><a rel="nofollow" class="external text" href="http://www.audits.ga.gov/">Georgia Department of Audits and Accounts</a> </td></tr> <tr> <td>Les Kondo </td> <td><a href="/wiki/Hawaii" title="Hawaii">Hawaii</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="000000002016-05-01-0000" style="white-space:nowrap">May 1, 2016</span> </td> <td><a rel="nofollow" class="external text" href="https://ballotpedia.org/Hawaii_State_Auditor">Auditor</a> </td> <td>Appointed by Legislature </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies and local governments </td> <td> </td> <td><a rel="nofollow" class="external text" href="http://auditor.hawaii.gov/">Hawai'i Office of the Auditor</a> </td></tr> <tr> <td>April Renfro </td> <td><a href="/wiki/Idaho" title="Idaho">Idaho</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="999999999999-99-99-0000"></span> </td> <td>Legislative Auditor </td> <td>Appointed by Legislature </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies and local governments </td> <td> </td> <td><a rel="nofollow" class="external text" href="https://legislature.idaho.gov/lso/audit/">Idaho Legislative Audits Division</a> </td></tr> <tr> <td><span data-sort-value="Mautino, Frank"><span class="vcard"><span class="fn"><a href="/wiki/Frank_Mautino" title="Frank Mautino">Frank Mautino</a></span></span></span> </td> <td><a href="/wiki/Illinois" title="Illinois">Illinois</a> </td> <td style="color:black;background-color:#B0CEFF"><a href="/wiki/Democratic_Party_(United_States)" title="Democratic Party (United States)">Democratic</a> </td> <td><span data-sort-value="000000002016-01-01-0000" style="white-space:nowrap">January 1, 2016</span> </td> <td><a rel="nofollow" class="external text" href="https://ballotpedia.org/Illinois_Auditor_General">Auditor General</a> </td> <td>Appointed by Legislature </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies </td> <td> </td> <td><a rel="nofollow" class="external text" href="https://www.auditor.illinois.gov/default.asp">Illinois Office of the Auditor General</a> </td></tr> <tr> <td>Paul Joyce, Beth Kelley, and Tammy White </td> <td><a href="/wiki/Indiana" title="Indiana">Indiana</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="000000002013-01-01-0000" style="white-space:nowrap">January 2013</span> <span data-sort-value="000000002022-02-07-0000" style="white-space:nowrap">February 7, 2022</span> <span data-sort-value="000000002014-05-23-0000" style="white-space:nowrap">May 23, 2014</span> </td> <td><a rel="nofollow" class="external text" href="https://ballotpedia.org/Indiana_State_Examiner">State Examiner and Deputy State Examiners</a> </td> <td>Appointed by Governor with legislative advice and consent </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies and local governments </td> <td> </td> <td><a rel="nofollow" class="external text" href="https://www.in.gov/sboa/">Indiana State Board of Accounts</a> </td></tr> <tr> <td>Justin Stowe </td> <td><a href="/wiki/Kansas" title="Kansas">Kansas</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="000000002018-03-01-0000" style="white-space:nowrap">March 2018</span> </td> <td>Legislative Auditor </td> <td>Appointed by Legislature </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies </td> <td> </td> <td><a rel="nofollow" class="external text" href="http://www.kslpa.org/">Kansas Legislative Division of Post Audit</a> </td></tr> <tr> <td><a href="/wiki/Mike_Waguespack" title="Mike Waguespack">Mike Waguespack</a> </td> <td><a href="/wiki/Louisiana" title="Louisiana">Louisiana</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="000000002010-04-19-0000" style="white-space:nowrap">April 19, 2010</span> </td> <td>Legislative Auditor </td> <td>Appointed by Legislature </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies and local governments </td> <td> </td> <td><a rel="nofollow" class="external text" href="https://lla.la.gov/">Office of the Louisiana Legislative Auditor</a> </td></tr> <tr> <td>Gregory A. Hook </td> <td><a href="/wiki/Maryland" title="Maryland">Maryland</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="000000002014-06-09-0000" style="white-space:nowrap">June 9, 2014</span> </td> <td>Legislative Auditor </td> <td>Appointed by Legislature </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies </td> <td> </td> <td><a rel="nofollow" class="external text" href="https://www.ola.state.md.us/">Maryland Office of Legislative Audits</a> </td></tr> <tr> <td><span data-sort-value="Ringler, Doug"><span class="vcard"><span class="fn"><a href="/wiki/Doug_A._Ringler" title="Doug A. Ringler">Doug Ringler</a></span></span></span> </td> <td><a href="/wiki/Michigan" title="Michigan">Michigan</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="000000002014-06-09-0000" style="white-space:nowrap">June 9, 2014</span> </td> <td><a href="/wiki/Michigan_Auditor_General" title="Michigan Auditor General">Auditor General</a> </td> <td>Appointed by Legislature </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies </td> <td> </td> <td><a rel="nofollow" class="external text" href="https://audgen.michigan.gov/">Michigan Office of the Auditor General</a> </td></tr> <tr> <td>Judy Randall </td> <td><a href="/wiki/Minnesota" title="Minnesota">Minnesota</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="000000002021-10-01-0000" style="white-space:nowrap">October 2021</span> </td> <td>Legislative Auditor </td> <td>Appointed by Legislature </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies </td> <td> </td> <td><a rel="nofollow" class="external text" href="https://www.auditor.leg.state.mn.us/">Minnesota Office of the Legislative Auditor</a> </td></tr> <tr> <td>Michael Kane </td> <td><a href="/wiki/New_Hampshire" title="New Hampshire">New Hampshire</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="000000002015-09-01-0000" style="white-space:nowrap">September 2015</span> </td> <td>Legislative Budget Assistant </td> <td>Appointed by Legislature </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies </td> <td>Prepares fiscal estimates of legislation and assists General Court in the development of the budget bill </td> <td><a rel="nofollow" class="external text" href="http://www.gencourt.state.nh.us/LBA/default.aspx">Office of Legislative Budget Assistant, General Court of New Hampshire</a> </td></tr> <tr> <td>David J. Kaschak </td> <td><a href="/wiki/New_Jersey" title="New Jersey">New Jersey</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="000000002021-02-23-0000" style="white-space:nowrap">February 23, 2021</span> </td> <td>State Auditor </td> <td>Appointed by Legislature </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies and state-supported entities </td> <td> </td> <td><a rel="nofollow" class="external text" href="https://www.njleg.state.nj.us/legislativepub/auditreports.asp">Office of the New Jersey State Auditor</a> </td></tr> <tr> <td>Kevin Walsh </td> <td><a href="/wiki/New_Jersey" title="New Jersey">New Jersey</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="000000002020-01-27-0000" style="white-space:nowrap">January 27, 2020</span> </td> <td>State Comptroller </td> <td>Appointed by Governor with Senate advice and consent </td> <td>Inspector general </td> <td>Not applicable </td> <td>Local governments and state agencies </td> <td> </td> <td><a rel="nofollow" class="external text" href="https://www.njleg.state.nj.us/legislativepub/auditreports.asp">Office of the New Jersey State Comptroller</a> </td></tr> <tr> <td>Michael Pai </td> <td><a href="/wiki/Northern_Mariana_Islands" title="Northern Mariana Islands">Northern Mariana Islands</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="000000002008-07-23-0000" style="white-space:nowrap">July 23, 2008</span> </td> <td>Public Auditor </td> <td>Appointed by Governor with legislative advice and consent </td> <td>External auditor </td> <td>Not applicable </td> <td>Whole of territorial government, including localities </td> <td> </td> <td><a rel="nofollow" class="external text" href="http://www.opacnmi.com/sec.asp?secID=1">Office of the Public Auditor for the Northern Mariana Islands</a> </td></tr> <tr> <td><span data-sort-value="Valdivieso, Yesmín"><span class="vcard"><span class="fn"><a href="/wiki/Yesm%C3%ADn_M._Valdivieso" title="Yesmín M. Valdivieso">Yesmín Valdivieso</a></span></span></span> </td> <td><a href="/wiki/Puerto_Rico" title="Puerto Rico">Puerto Rico</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="000000002010-05-12-0000" style="white-space:nowrap">May 12, 2010</span> </td> <td><a href="/wiki/Comptroller_of_Puerto_Rico" title="Comptroller of Puerto Rico">Comptroller</a> </td> <td>Appointed by Governor with advice and consent of both houses of Legislature </td> <td>External auditor </td> <td>Not applicable </td> <td>Whole of territorial government, including localities </td> <td> </td> <td><a rel="nofollow" class="external text" href="https://www.ocpr.gov.pr/">Oficina Puertorriqueño del Contralor</a> </td></tr> <tr> <td>David Bergantino </td> <td><a href="/wiki/Rhode_Island" title="Rhode Island">Rhode Island</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="000000002023-01-01-0000" style="white-space:nowrap">2023</span> </td> <td>Auditor General </td> <td>Appointed by Legislature </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies </td> <td> </td> <td><a rel="nofollow" class="external text" href="http://www.oag.state.ri.us/">Office of the Rhode Island Auditor General</a> </td></tr> <tr> <td>Steven van Beverhoudt </td> <td><a href="/wiki/United_States_Virgin_Islands" title="United States Virgin Islands">U.S. Virgin Islands</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="000000001989-03-01-0000" style="white-space:nowrap">March 1989</span> </td> <td>Inspector General </td> <td>Appointed by Governor with legislative advice and consent </td> <td>Inspector general </td> <td>Not applicable </td> <td>Whole of territorial government, including localities </td> <td> </td> <td><a rel="nofollow" class="external text" href="https://www.viig.org/">Office of the Virgin Islands Inspector General</a> </td></tr> <tr> <td>Staci Henshaw </td> <td><a href="/wiki/Virginia" title="Virginia">Virginia</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="000000002021-01-01-0000" style="white-space:nowrap">January 1, 2021</span> </td> <td>Auditor of Public Accounts </td> <td>Appointed by Legislature </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies and local governments </td> <td> </td> <td><a rel="nofollow" class="external text" href="http://www.apa.virginia.gov/">Virginia Office of the Auditor of Public Accounts</a> </td></tr> <tr> <td>David Schumacher<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> </td> <td><a href="/wiki/Washington_(state)" title="Washington (state)">Washington</a> </td> <td style="color:black;background-color:#B0CEFF"><a href="/wiki/Democratic_Party_(United_States)" title="Democratic Party (United States)">Democratic</a> </td> <td><span data-sort-value="000000002013-01-01-0000" style="white-space:nowrap">January 2013</span> </td> <td>Director of Financial Management </td> <td>Appointed by Governor with Senate advice and consent </td> <td>Financial controller </td> <td>General accountant, claims auditor, and payroll officer of state government </td> <td>Not applicable </td> <td>Administers state's budget, facilities management, human resources, and IT functions </td> <td><a rel="nofollow" class="external text" href="https://ofm.wa.gov/">Washington Office of Financial Management</a> </td></tr> <tr> <td>Eric Thomas<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> </td> <td><a href="/wiki/Washington_(state)" title="Washington (state)">Washington</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="999999999999-99-99-0000"></span> </td> <td>Legislative Auditor </td> <td>Appointed by Joint Legislative Audit and Review Committee </td> <td>External auditor </td> <td>Not applicable </td> <td>Performance audits of state agencies </td> <td>Conducts sunset reviews of state programs </td> <td><a rel="nofollow" class="external text" href="https://leg.wa.gov/jlarc/Pages/default.aspx">Washington Joint Legislative Audit and Review Committee</a> </td></tr> <tr> <td>Dave Mullins </td> <td><a href="/wiki/West_Virginia" title="West Virginia">West Virginia</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="999999999999-99-99-0000"></span> </td> <td>Acting Director of Finance </td> <td>Appointed by Secretary of Administration - a gubernatorial appointee - from the civil service </td> <td>Financial controller </td> <td>General accountant </td> <td>Not applicable </td> <td>Registers state vendors and provides financial management, accounting, and payroll services to the other divisions of the Department of Administration </td> <td><a rel="nofollow" class="external text" href="https://finance.wv.gov/Pages/default.aspx">Finance Division, West Virginia Department of Administration</a> </td></tr> <tr> <td>Aaron Allred </td> <td><a href="/wiki/West_Virginia" title="West Virginia">West Virginia</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="999999999999-99-99-0000"></span> </td> <td>Legislative Auditor </td> <td>Appointed by Joint Committee on Government and Finance </td> <td>External auditor </td> <td>Not applicable </td> <td>Financial and performance audits of agencies </td> <td>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 </td> <td><a rel="nofollow" class="external text" href="http://www.wvlegislature.gov/Joint/admindivision.cfm#">West Virginia Legislative Auditor's Office</a> </td></tr> <tr> <td>Kathy Blumenfeld </td> <td><a href="/wiki/Wisconsin" title="Wisconsin">Wisconsin</a> </td> <td style="color:black;background-color:#B0CEFF"><a href="/wiki/Democratic_Party_(United_States)" title="Democratic Party (United States)">Democratic</a> </td> <td><span data-sort-value="000000002022-01-01-0000" style="white-space:nowrap">January 2022</span> </td> <td>Secretary of Administration </td> <td>Appointed by Governor with Senate advice and consent </td> <td>Financial controller </td> <td>General accountant, claims auditor, and payroll officer of state government </td> <td>Not applicable </td> <td>Administers state's budget, facilities management, human resources, IT, procurement, and treasury management functions </td> <td><a rel="nofollow" class="external text" href="https://doa.wi.gov/Pages/AboutDOA/ExecutiveBudgetAndFinance.aspx">Executive Budget and Finance Division, Wisconsin Department of Administration</a> </td></tr> <tr> <td>Joe Chrisman </td> <td><a href="/wiki/Wisconsin" title="Wisconsin">Wisconsin</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="000000002011-06-17-0000" style="white-space:nowrap">June 17, 2011</span> </td> <td>State Auditor </td> <td>Appointed by Joint Committee on Legislative Organization from candidates nominated by Joint Legislative Audit Committee </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies </td> <td>Conducts best practices reviews of public services delivered by local governments </td> <td><a rel="nofollow" class="external text" href="http://legis.wisconsin.gov/lab/">Wisconsin Legislative Audit Bureau</a> </td></tr> <tr> <td>Mike Hansen </td> <td><a href="/wiki/Wyoming" title="Wyoming">Wyoming</a> </td> <td>Nonpartisan </td> <td><span data-sort-value="999999999999-99-99-0000"></span> </td> <td>Administrator of the Public Funds Division<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> </td> <td>Appointed by Commissioner of Audit - a gubernatorial appointee - from civil service </td> <td>External auditor </td> <td>Not applicable </td> <td>State agencies and local governments </td> <td>Regulates <a href="/wiki/Financial_institutions" class="mw-redirect" title="Financial institutions">financial institutions</a> and collects state excise taxes </td> <td><a rel="nofollow" class="external text" href="https://audit.wyo.gov/">Public Funds Division, Wyoming Department of Audit</a> </td></tr></tbody></table> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=State_auditor&action=edit&section=14" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/State_constitutional_officer" title="State constitutional officer">State constitutional officer</a></li> <li><a href="/wiki/Governor_(United_States)" title="Governor (United States)">Governor (United States)</a></li> <li><a href="/wiki/Lieutenant_governor_(United_States)" title="Lieutenant governor (United States)">Lieutenant governor (United States)</a></li> <li><a href="/wiki/State_attorney_general" title="State attorney general">State attorney general</a></li> <li><a href="/wiki/State_treasurer" title="State treasurer">State treasurer</a></li> <li><a href="/wiki/Secretary_of_state_(U.S._state_government)" title="Secretary of state (U.S. state government)">Secretary of state (U.S. state government)</a></li> <li><a href="/wiki/List_of_U.S._statewide_elected_officials" title="List of U.S. statewide elected officials">List of U.S. statewide elected officials</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=State_auditor&action=edit&section=15" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-Foot01-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-Foot01_1-0">^</a></b></span> <span class="reference-text">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.</span> </li> <li id="cite_note-The_Book_of_the_States,_Volume_53-2"><span class="mw-cite-backlink">^ <a href="#cite_ref-The_Book_of_the_States,_Volume_53_2-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-The_Book_of_the_States,_Volume_53_2-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-The_Book_of_the_States,_Volume_53_2-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" 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Retrieved <span class="nowrap">August 8,</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Government+Auditing+Standards%3A+2018+Revision%2C+Technical+Update+April+2021&rft.pub=U.S.+Government+Accountability+Office&rft_id=https%3A%2F%2Fwww.gao.gov%2Fproducts%2Fgao-21-368g&rfr_id=info%3Asid%2Fen.wikipedia.org%3AState+auditor" class="Z3988"></span></span> </li> <li id="cite_note-14"><span class="mw-cite-backlink"><b><a href="#cite_ref-14">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.ignet.gov/sites/default/files/files/QualityStandardsforInspectionandEvaluation-2020.pdf">"Quality Standards for Inspections and Evaluations"</a> <span class="cs1-format">(PDF)</span>. Council of the Inspectors General on Integrity and Efficiency<span class="reference-accessdate">. Retrieved <span class="nowrap">August 8,</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Quality+Standards+for+Inspections+and+Evaluations&rft.pub=Council+of+the+Inspectors+General+on+Integrity+and+Efficiency&rft_id=https%3A%2F%2Fwww.ignet.gov%2Fsites%2Fdefault%2Ffiles%2Ffiles%2FQualityStandardsforInspectionandEvaluation-2020.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AState+auditor" class="Z3988"></span></span> </li> <li id="cite_note-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-15">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://inspectorsgeneral.org/faqs/">"FAQs"</a>. Association of Inspectors General<span class="reference-accessdate">. Retrieved <span class="nowrap">September 10,</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=FAQs&rft.pub=Association+of+Inspectors+General&rft_id=https%3A%2F%2Finspectorsgeneral.org%2Ffaqs%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AState+auditor" class="Z3988"></span></span> </li> <li id="cite_note-Foot02-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-Foot02_16-0">^</a></b></span> <span class="reference-text">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 <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.guamcourts.org/CompilerofLaws/GCA/01gca/1gc019.PDF">"§ 1903., Guam Code Annotated"</a> <span class="cs1-format">(PDF)</span>. Guam Compiler of Laws<span class="reference-accessdate">. Retrieved <span class="nowrap">December 6,</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=%C2%A7+1903.%2C+Guam+Code+Annotated&rft.pub=Guam+Compiler+of+Laws&rft_id=http%3A%2F%2Fwww.guamcourts.org%2FCompilerofLaws%2FGCA%2F01gca%2F1gc019.PDF&rfr_id=info%3Asid%2Fen.wikipedia.org%3AState+auditor" class="Z3988"></span></span> </li> <li id="cite_note-17"><span class="mw-cite-backlink"><b><a href="#cite_ref-17">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://alison.legislature.state.al.us/epa-history">"History"</a>. Alabama Legislature<span class="reference-accessdate">. Retrieved <span class="nowrap">September 18,</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=History&rft.pub=Alabama+Legislature&rft_id=https%3A%2F%2Falison.legislature.state.al.us%2Fepa-history&rfr_id=info%3Asid%2Fen.wikipedia.org%3AState+auditor" class="Z3988"></span></span> </li> <li id="cite_note-18"><span class="mw-cite-backlink"><b><a href="#cite_ref-18">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://alisondb.legislature.state.al.us/alison/codeofalabama/1975/coatoc.htm">"Section 41-4-51, Code of Alabama 1975"</a>. Alabama Legislature<span class="reference-accessdate">. Retrieved <span class="nowrap">September 18,</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Section+41-4-51%2C+Code+of+Alabama+1975&rft.pub=Alabama+Legislature&rft_id=http%3A%2F%2Falisondb.legislature.state.al.us%2Falison%2Fcodeofalabama%2F1975%2Fcoatoc.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AState+auditor" class="Z3988"></span></span> </li> <li id="cite_note-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-19">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://ofm.wa.gov/about/ofm-leadership-team">"OFM Leadership Team"</a>. Washington Office of Financial Management<span class="reference-accessdate">. Retrieved <span class="nowrap">September 18,</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=OFM+Leadership+Team&rft.pub=Washington+Office+of+Financial+Management&rft_id=https%3A%2F%2Fofm.wa.gov%2Fabout%2Fofm-leadership-team&rfr_id=info%3Asid%2Fen.wikipedia.org%3AState+auditor" class="Z3988"></span></span> </li> <li id="cite_note-20"><span class="mw-cite-backlink"><b><a href="#cite_ref-20">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://leg.wa.gov/jlarc/Pages/ContactJLARC.aspx">"Contact Information"</a>. Washington State Legislature<span class="reference-accessdate">. Retrieved <span class="nowrap">September 18,</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Contact+Information&rft.pub=Washington+State+Legislature&rft_id=https%3A%2F%2Fleg.wa.gov%2Fjlarc%2FPages%2FContactJLARC.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3AState+auditor" class="Z3988"></span></span> </li> <li id="cite_note-21"><span class="mw-cite-backlink"><b><a href="#cite_ref-21">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://audit.wyo.gov/public-funds">"Public Funds Division"</a>. Wyoming Department of Audit<span class="reference-accessdate">. Retrieved <span class="nowrap">September 18,</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Public+Funds+Division&rft.pub=Wyoming+Department+of+Audit&rft_id=https%3A%2F%2Faudit.wyo.gov%2Fpublic-funds&rfr_id=info%3Asid%2Fen.wikipedia.org%3AState+auditor" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=State_auditor&action=edit&section=16" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="http://knowledgecenter.csg.org/kc/system/files/4.27.2018.pdf">Auditors and Comptroller 2018</a></li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" 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style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231" /><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:U.S._state_auditors" title="Template:U.S. state auditors"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:U.S._state_auditors" title="Template talk:U.S. state auditors"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:U.S._state_auditors" title="Special:EditPage/Template:U.S. state auditors"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="State_auditors_in_the_United_States528" style="font-size:114%;margin:0 4em"><a class="mw-selflink selflink">State auditors in the United States</a></div></th></tr><tr><td class="navbox-abovebelow" colspan="2"><div><b><a href="/wiki/Comptroller_General_of_the_United_States" title="Comptroller General of the United States">Comptroller General of the United States</a>:</b> <span style="color:#FDFD7F;">▌</span><a href="/wiki/Gene_Dodaro" title="Gene Dodaro">Gene Dodaro</a> (NP)</div></td></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0;text-align:left; padding:0em 0.5em;"><div style="padding:0 0.25em"><div class="div-col" style="column-width: 16em;"> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/State_Auditor_of_Alabama" title="State Auditor of Alabama">AL</a></div> <div style="display:inline-block;"><span style="color:#E81B23;">▌</span><a href="/wiki/Andrew_Sorrell" title="Andrew Sorrell">Andrew Sorrell</a> (R)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Alaska_State_Auditor" class="mw-redirect" title="Alaska State Auditor">AK</a></div> <div style="display:inline-block;"><span style="color:#FDFD7F;">▌</span><a href="/w/index.php?title=Kris_Curtis&action=edit&redlink=1" class="new" title="Kris Curtis (page does not exist)">Kris Curtis</a> (NP)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Arizona_State_Auditor" class="mw-redirect" title="Arizona State Auditor">AZ</a></div> <div style="display:inline-block;"><span style="color:#FDFD7F;">▌</span><a href="/w/index.php?title=Lindsey_Perry&action=edit&redlink=1" class="new" title="Lindsey Perry (page does not exist)">Lindsey Perry</a> (NP)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Arkansas_State_Auditor" title="Arkansas State Auditor">AR</a></div> <div style="display:inline-block;"><span style="color:#E81B23;">▌</span><a href="/wiki/Dennis_Milligan" title="Dennis Milligan">Dennis Milligan</a> (R)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/California_State_Controller" title="California State Controller">CA</a></div> <div style="display:inline-block;"><span style="color:#3333FF;">▌</span><a href="/wiki/Malia_Cohen" title="Malia Cohen">Malia Cohen</a> (D)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Colorado_State_Auditor" class="mw-redirect" title="Colorado State Auditor">CO</a></div> <div style="display:inline-block;"><span style="color:#FDFD7F;">▌</span><a href="/w/index.php?title=Dianne_Ray&action=edit&redlink=1" class="new" title="Dianne Ray (page does not exist)">Dianne Ray</a> (NP)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Connecticut_State_Comptroller" title="Connecticut State Comptroller">CT</a></div> <div style="display:inline-block;"><span style="color:#3333FF;">▌</span><a href="/wiki/Sean_Scanlon_(politician)" title="Sean Scanlon (politician)">Sean Scanlon</a> (D)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Delaware_State_Auditor" class="mw-redirect" title="Delaware State Auditor">DE</a></div> <div style="display:inline-block;"><span style="color:#3333FF;">▌</span><a href="/wiki/Lydia_York" title="Lydia York">Lydia York</a> (D)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Florida_State_Auditor" class="mw-redirect" title="Florida State Auditor">FL</a></div> <div style="display:inline-block;"><span style="color:#E81B23;">▌</span><a href="/w/index.php?title=Sherrill_Norman&action=edit&redlink=1" class="new" title="Sherrill Norman (page does not exist)">Sherrill Norman</a> (R)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Georgia_(U.S._state)_State_Auditor" class="mw-redirect" title="Georgia (U.S. state) State Auditor">GA</a></div> <div style="display:inline-block;"><span style="color:#FDFD7F;">▌</span><a href="/w/index.php?title=Greg_Griffin_(Georgia_politician)&action=edit&redlink=1" class="new" title="Greg Griffin (Georgia politician) (page does not exist)">Greg Griffin</a> (NP)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Hawaii_State_Auditor" class="mw-redirect" title="Hawaii State Auditor">HI</a></div> <div style="display:inline-block;"><span style="color:#FDFD7F;">▌</span><a href="/w/index.php?title=Les_Kondo&action=edit&redlink=1" class="new" title="Les Kondo (page does not exist)">Les Kondo</a> (NP)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Idaho_state_controller" title="Idaho state controller">ID</a></div> <div style="display:inline-block;"><span style="color:#E81B23;">▌</span><a href="/wiki/Brandon_Woolf" title="Brandon Woolf">Brandon Woolf</a> (R)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Illinois_Comptroller" title="Illinois Comptroller">IL</a></div> <div style="display:inline-block;"><span style="color:#3333FF;">▌</span><a href="/wiki/Susana_Mendoza" title="Susana Mendoza">Susana Mendoza</a> (D)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Indiana_State_Auditor" title="Indiana State Auditor">IN</a></div> <div style="display:inline-block;"><span style="color:#E81B23;">▌</span><a href="/wiki/Elise_Nieshalla" title="Elise Nieshalla">Elise Nieshalla</a> (R)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Iowa_State_Auditor" class="mw-redirect" title="Iowa State Auditor">IA</a></div> <div style="display:inline-block;"><span style="color:#3333FF;">▌</span><a href="/wiki/Rob_Sand" title="Rob Sand">Rob Sand</a> (D)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Kansas_State_Auditor" class="mw-redirect" title="Kansas State Auditor">KS</a></div> <div style="display:inline-block;"><span style="color:#FDFD7F;">▌</span><a href="/w/index.php?title=Justin_Stowe&action=edit&redlink=1" class="new" title="Justin Stowe (page does not exist)">Justin Stowe</a> (NP)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Kentucky_State_Auditor" class="mw-redirect" title="Kentucky State Auditor">KY</a></div> <div style="display:inline-block;"><span style="color:#E81B23;">▌</span><a href="/wiki/Allison_Ball" title="Allison Ball">Allison Ball</a> (R)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Louisiana_State_Auditor" class="mw-redirect" title="Louisiana State Auditor">LA</a></div> <div style="display:inline-block;"><span style="color:#FDFD7F;">▌</span><a href="/wiki/Mike_Waguespack" title="Mike Waguespack">Mike Waguespack</a> (NP)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Maine_State_Auditor" title="Maine State Auditor">ME</a></div> <div style="display:inline-block;"><span style="color:#3333FF;">▌</span><a href="/wiki/Matthew_Dunlap" title="Matthew Dunlap">Matthew Dunlap</a> (D)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Comptroller_of_Maryland" title="Comptroller of Maryland">MD</a></div> <div style="display:inline-block;"><span style="color:#3333FF;">▌</span><a href="/wiki/Brooke_Lierman" title="Brooke Lierman">Brooke Lierman</a> (D)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Massachusetts_State_Auditor" title="Massachusetts State Auditor">MA</a></div> <div style="display:inline-block;"><span style="color:#3333FF;">▌</span><a href="/wiki/Diana_DiZoglio" title="Diana DiZoglio">Diana DiZoglio</a> (D)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Michigan_Auditor_General" title="Michigan Auditor General">MI</a></div> <div style="display:inline-block;"><span style="color:#FDFD7F;">▌</span><a href="/wiki/Doug_A._Ringler" title="Doug A. Ringler">Doug Ringler</a> (NP)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Minnesota_State_Auditor" title="Minnesota State Auditor">MN</a></div> <div style="display:inline-block;"><span style="color:#0055AA;">▌</span><a href="/wiki/Julie_Blaha" title="Julie Blaha">Julie Blaha</a> (DFL)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/State_Auditor_of_Mississippi" title="State Auditor of Mississippi">MS</a></div> <div style="display:inline-block;"><span style="color:#E81B23;">▌</span><a href="/wiki/Shad_White" title="Shad White">Shad White</a> (R)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/State_Auditor_of_Missouri" title="State Auditor of Missouri">MO</a></div> <div style="display:inline-block;"><span style="color:#E81B23;">▌</span><a href="/wiki/Scott_Fitzpatrick" title="Scott Fitzpatrick">Scott Fitzpatrick</a> (R)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Montana_State_Auditor" title="Montana State Auditor">MT</a></div> <div style="display:inline-block;"><span style="color:#E81B23;">▌</span><a href="/wiki/James_Brown_(Montana_politician)" title="James Brown (Montana politician)">James Brown</a> (R)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Nebraska_State_Auditor" title="Nebraska State Auditor">NE</a></div> <div style="display:inline-block;"><span style="color:#E81B23;">▌</span><a href="/wiki/Mike_Foley_(Nebraska_politician)" title="Mike Foley (Nebraska politician)">Mike Foley</a> (R)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Nevada_State_Controller" title="Nevada State Controller">NV</a></div> <div style="display:inline-block;"><span style="color:#E81B23;">▌</span><a href="/wiki/Andy_Matthews" title="Andy Matthews">Andy Matthews</a> (R)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/New_Hampshire_State_Auditor" class="mw-redirect" title="New Hampshire State Auditor">NH</a></div> <div style="display:inline-block;"><span style="color:#FDFD7F;">▌</span><a href="/w/index.php?title=Michael_Kane_(New_Hampshire_politician)&action=edit&redlink=1" class="new" title="Michael Kane (New Hampshire politician) (page does not exist)">Michael Kane</a> (NP)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/New_Jersey_State_Auditor" title="New Jersey State Auditor">NJ</a></div> <div style="display:inline-block;"><span style="color:#FDFD7F;">▌</span><a href="/w/index.php?title=David_J._Kaschak&action=edit&redlink=1" class="new" title="David J. Kaschak (page does not exist)">David J. Kaschak</a> (NP)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/New_Mexico_State_Auditor" title="New Mexico State Auditor">NM</a></div> <div style="display:inline-block;"><span style="color:#3333FF;">▌</span><a href="/wiki/Joseph_Maestas" title="Joseph Maestas">Joe Maestas</a> (D)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/New_York_State_Comptroller" title="New York State Comptroller">NY</a></div> <div style="display:inline-block;"><span style="color:#3333FF;">▌</span><a href="/wiki/Thomas_DiNapoli" title="Thomas DiNapoli">Tom DiNapoli</a> (D)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Auditor_of_North_Carolina" class="mw-redirect" title="Auditor of North Carolina">NC</a></div> <div style="display:inline-block;"><span style="color:#E81B23;">▌</span><a href="/wiki/Dave_Boliek" title="Dave Boliek">Dave Boliek</a> (R)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/North_Dakota_State_Auditor" title="North Dakota State Auditor">ND</a></div> <div style="display:inline-block;"><span style="color:#E81B23;">▌</span><a href="/wiki/Josh_Gallion" title="Josh Gallion">Josh Gallion</a> (R)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Ohio_State_Auditor" title="Ohio State Auditor">OH</a></div> <div style="display:inline-block;"><span style="color:#E81B23;">▌</span><a href="/wiki/Keith_Faber" title="Keith Faber">Keith Faber</a> (R)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Oklahoma_State_Auditor_and_Inspector" title="Oklahoma State Auditor and Inspector">OK</a></div> <div style="display:inline-block;"><span style="color:#E81B23;">▌</span><a href="/wiki/Cindy_Byrd" title="Cindy Byrd">Cindy Byrd</a> (R)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Oregon_State_Auditor" class="mw-redirect" title="Oregon State Auditor">OR</a></div> <div style="display:inline-block;"><span style="color:#3333FF;">▌</span><a href="/wiki/Tobias_Read" title="Tobias Read">Tobias Read</a> (D)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Pennsylvania_Auditor_General" title="Pennsylvania Auditor General">PA</a></div> <div style="display:inline-block;"><span style="color:#E81B23;">▌</span><a href="/wiki/Timothy_DeFoor" title="Timothy DeFoor">Timothy DeFoor</a> (R)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Rhode_Island_State_Auditor" class="mw-redirect" title="Rhode Island State Auditor">RI</a></div> <div style="display:inline-block;"><span style="color:#FDFD7F;">▌</span><a href="/w/index.php?title=Dennis_Hoyle&action=edit&redlink=1" class="new" title="Dennis Hoyle (page does not exist)">Dennis Hoyle</a> (NP)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/South_Carolina_State_Auditor" title="South Carolina State Auditor">SC</a></div> <div style="display:inline-block;"><span style="color:#3333FF;">▌</span><a href="/wiki/Brian_J._Gaines" title="Brian J. Gaines">Brian Gaines</a> (D)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/South_Dakota_State_Auditor" class="mw-redirect" title="South Dakota State Auditor">SD</a></div> <div style="display:inline-block;"><span style="color:#E81B23;">▌</span><a href="/wiki/Rich_Sattgast" title="Rich Sattgast">Rich Sattgast</a> (R)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Tennessee_State_Auditor" class="mw-redirect" title="Tennessee State Auditor">TN</a></div> <div style="display:inline-block;"><span style="color:#E81B23;">▌</span><a href="/wiki/Jason_Mumpower" title="Jason Mumpower">Jason Mumpower</a> (R)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Texas_Comptroller_of_Public_Accounts" title="Texas Comptroller of Public Accounts">TX</a></div> <div style="display:inline-block;"><span style="color:#E81B23;">▌</span><a href="/wiki/Glenn_Hegar" title="Glenn Hegar">Glenn Hegar</a> (R)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Utah_State_Auditor" title="Utah State Auditor">UT</a></div> <div style="display:inline-block;"><span style="color:#E81B23;">▌</span><a href="/wiki/Tina_Cannon" title="Tina Cannon">Tina Cannon</a> (R)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Vermont_Auditor_of_Accounts" class="mw-redirect" title="Vermont Auditor of Accounts">VT</a></div> <div style="display:inline-block;"><span style="color:#3333FF;">▌</span><a href="/wiki/Doug_Hoffer" title="Doug Hoffer">Doug Hoffer</a> (D)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Virginia_State_Auditor" class="mw-redirect" title="Virginia State Auditor">VA</a></div> <div style="display:inline-block;"><span style="color:#FDFD7F;">▌</span><a href="/w/index.php?title=Staci_Henshaw&action=edit&redlink=1" class="new" title="Staci Henshaw (page does not exist)">Staci Henshaw</a> (NP)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Washington_State_Auditor" title="Washington State Auditor">WA</a></div> <div style="display:inline-block;"><span style="color:#3333FF;">▌</span><a href="/wiki/Pat_McCarthy_(politician)" title="Pat McCarthy (politician)">Pat McCarthy</a> (D)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/West_Virginia_State_Auditor" title="West Virginia State Auditor">WV</a></div> <div style="display:inline-block;"><span style="color:#E81B23;">▌</span><a href="/wiki/Mark_Hunt_(politician)" title="Mark Hunt (politician)">Mark Hunt</a> (R)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Wisconsin_State_Auditor" class="mw-redirect" title="Wisconsin State Auditor">WI</a></div> <div style="display:inline-block;"><span style="color:#FDFD7F;">▌</span><a href="/w/index.php?title=Joe_Chrisman&action=edit&redlink=1" class="new" title="Joe Chrisman (page does not exist)">Joe Chrisman</a> (NP)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Wyoming_State_Auditor" title="Wyoming State Auditor">WY</a></div> <div style="display:inline-block;"><span style="color:#E81B23;">▌</span><a href="/wiki/Kristi_Racines" title="Kristi Racines">Kristi Racines</a> (R)</div></div> <div style="margin-top:1em"><b>Federal districts:</b></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/w/index.php?title=Auditor_of_the_District_of_Columbia&action=edit&redlink=1" class="new" title="Auditor of the District of Columbia (page does not exist)">DC</a></div> <div style="display:inline-block;"><span style="color:#3333FF;">▌</span><a href="/wiki/Kathleen_Patterson" title="Kathleen Patterson">Kathy Patterson</a> (D)</div></div><div class="nocolbreak"><div style="margin-top:1em"><b>Territories:</b></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/w/index.php?title=American_Samoa_State_Auditor&action=edit&redlink=1" class="new" title="American Samoa State Auditor (page does not exist)">AS</a></div> <div style="display:inline-block;"><span style="color:#FDFD7F;">▌</span><a href="/w/index.php?title=Liua_Fatuesi&action=edit&redlink=1" class="new" title="Liua Fatuesi (page does not exist)">Liua Fatuesi</a> (NP)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Public_Auditor_of_Guam" title="Public Auditor of Guam">GU</a></div> <div style="display:inline-block;"><span style="color:#3333FF;">▌</span><a href="/wiki/Benjamin_Cruz" title="Benjamin Cruz">Benjamin Cruz</a> (D)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/w/index.php?title=Northern_Mariana_Islands_State_Auditor&action=edit&redlink=1" class="new" title="Northern Mariana Islands State Auditor (page does not exist)">MP</a></div> <div style="display:inline-block;"><span style="color:#FDFD7F;">▌</span><a href="/w/index.php?title=Michael_Pai&action=edit&redlink=1" class="new" title="Michael Pai (page does not exist)">Michael Pai</a> (NP)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/wiki/Comptroller_of_Puerto_Rico" title="Comptroller of Puerto Rico">PR</a></div> <div style="display:inline-block;"><span style="color:#FDFD7F;">▌</span><a href="/wiki/Yesm%C3%ADn_M._Valdivieso" title="Yesmín M. Valdivieso">Yesmín Valdivieso</a> (NP)</div></div> <div><div style="font-weight:bold; width:2em; display:inline-block;"><a href="/w/index.php?title=United_States_Virgin_Islands_State_Auditor&action=edit&redlink=1" class="new" title="United States Virgin Islands State Auditor (page does not exist)">VI</a></div> <div style="display:inline-block;"><span style="color:#FDFD7F;">▌</span><a href="/w/index.php?title=Steven_van_Beverhoudt&action=edit&redlink=1" class="new" title="Steven van Beverhoudt (page does not exist)">Steven van Beverhoudt</a> (NP)</div></div></div> </div></div></td></tr><tr><td class="navbox-abovebelow hlist" colspan="2"><div><b>Political party affiliations</b>: <ul><li><span style="color:#E81B23;">▌</span>21 <a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican</a> (21 states)</li> <li><span style="color:#3333FF;">▌</span>18 <a href="/wiki/Democratic_Party_(United_States)" title="Democratic Party (United States)">Democratic</a> (16 states, 1 territory, 1 district)</li> <li><span style="color:#FDFD7F;">▌</span>17 nonpartisan (13 states, 4 territories)</li></ul></div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235" /></div><div role="navigation" class="navbox" aria-labelledby="U.S._state_cabinets132" style="padding:3px"><table class="nowraplinks mw-collapsible mw-collapsed navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231" /><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:U.S._state_cabinets" title="Template:U.S. state cabinets"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:U.S._state_cabinets" title="Template talk:U.S. state cabinets"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:U.S._state_cabinets" title="Special:EditPage/Template:U.S. state cabinets"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="U.S._state_cabinets132" style="font-size:114%;margin:0 4em"><a href="/wiki/U.S._state" title="U.S. state">U.S. state</a> <a href="/wiki/Cabinet_(government)" title="Cabinet (government)">cabinets</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">By state</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Alabama_Cabinet&action=edit&redlink=1" class="new" title="Alabama Cabinet (page does not exist)">Alabama</a></li> <li><a href="/w/index.php?title=Alaska_Cabinet&action=edit&redlink=1" class="new" title="Alaska Cabinet (page does not exist)">Alaska</a></li> <li><a href="/w/index.php?title=Arizona_Cabinet&action=edit&redlink=1" class="new" title="Arizona Cabinet (page does not exist)">Arizona</a></li> <li><a href="/wiki/Arkansas_Cabinet" title="Arkansas Cabinet">Arkansas</a></li> <li><a href="/w/index.php?title=California_Cabinet&action=edit&redlink=1" class="new" title="California Cabinet (page does not exist)">California</a> (<a href="/wiki/Template:California_State_Agencies" class="mw-redirect" title="Template:California State Agencies">more</a>)</li> <li><a href="/w/index.php?title=Colorado_Cabinet&action=edit&redlink=1" class="new" title="Colorado Cabinet (page does not exist)">Colorado</a></li> <li><a href="/w/index.php?title=Connecticut_Cabinet&action=edit&redlink=1" class="new" title="Connecticut Cabinet (page does not exist)">Connecticut</a> (<a href="/wiki/Template:Connecticut_Constitutional_Officers" title="Template:Connecticut Constitutional Officers">more</a>)</li> <li><a href="/w/index.php?title=Delaware_Cabinet&action=edit&redlink=1" class="new" title="Delaware Cabinet (page does not exist)">Delaware</a></li> <li><a href="/wiki/Florida_Cabinet" title="Florida Cabinet">Florida</a></li> <li><a href="/w/index.php?title=Georgia_Cabinet&action=edit&redlink=1" class="new" title="Georgia Cabinet (page does not exist)">Georgia</a></li> <li><a href="/w/index.php?title=Hawaii_Cabinet&action=edit&redlink=1" class="new" title="Hawaii Cabinet (page does not exist)">Hawaii</a></li> <li><a href="/w/index.php?title=Idaho_Cabinet&action=edit&redlink=1" class="new" title="Idaho Cabinet (page does not exist)">Idaho</a></li> <li><a href="/w/index.php?title=Illinois_Cabinet&action=edit&redlink=1" class="new" title="Illinois Cabinet (page does not exist)">Illinois</a></li> <li><a href="/w/index.php?title=Indiana_Cabinet&action=edit&redlink=1" class="new" title="Indiana Cabinet (page does not exist)">Indiana</a></li> <li><a href="/w/index.php?title=Iowa_Cabinet&action=edit&redlink=1" class="new" title="Iowa Cabinet (page does not exist)">Iowa</a></li> <li><a href="/wiki/Kansas_State_Cabinet" title="Kansas State Cabinet">Kansas</a> (<a href="/wiki/Template:Kansas_Cabinet" title="Template:Kansas Cabinet">more</a>)</li> <li><a href="/w/index.php?title=Kentucky_Cabinet&action=edit&redlink=1" class="new" title="Kentucky Cabinet (page does not exist)">Kentucky</a></li> <li><a href="/w/index.php?title=Louisiana_Cabinet&action=edit&redlink=1" class="new" title="Louisiana Cabinet (page does not exist)">Louisiana</a></li> <li><a href="/w/index.php?title=Maine_Cabinet&action=edit&redlink=1" class="new" title="Maine Cabinet (page does not exist)">Maine</a></li> <li><a href="/wiki/Governor_of_Maryland#Executive_council" title="Governor of Maryland">Maryland</a></li> <li><a href="/wiki/Government_of_Massachusetts#Cabinet_and_government_agencies" title="Government of Massachusetts">Massachusetts</a></li> <li><a href="/w/index.php?title=Michigan_Cabinet&action=edit&redlink=1" class="new" title="Michigan Cabinet (page does not exist)">Michigan</a></li> <li><a href="/w/index.php?title=Minnesota_Cabinet&action=edit&redlink=1" class="new" title="Minnesota Cabinet (page does not exist)">Minnesota</a></li> <li><a href="/w/index.php?title=Mississippi_Cabinet&action=edit&redlink=1" class="new" title="Mississippi Cabinet (page does not exist)">Mississippi</a></li> <li><a href="/wiki/Cabinet_of_Missouri" title="Cabinet of Missouri">Missouri</a></li> <li><a href="/w/index.php?title=Montana_Cabinet&action=edit&redlink=1" class="new" title="Montana Cabinet (page does not exist)">Montana</a></li> <li><a href="/w/index.php?title=Nebraska_Cabinet&action=edit&redlink=1" class="new" title="Nebraska Cabinet (page does not exist)">Nebraska</a></li> <li><a href="/w/index.php?title=Nevada_Cabinet&action=edit&redlink=1" class="new" title="Nevada Cabinet (page does not exist)">Nevada</a></li> <li><a href="/w/index.php?title=New_Hampshire_Cabinet&action=edit&redlink=1" class="new" title="New Hampshire Cabinet (page does not exist)">New Hampshire</a></li> <li><a href="/w/index.php?title=New_Jersey_Cabinet&action=edit&redlink=1" class="new" title="New Jersey Cabinet (page does not exist)">New Jersey</a></li> <li><a href="/w/index.php?title=New_Mexico_Cabinet&action=edit&redlink=1" class="new" title="New Mexico Cabinet (page does not exist)">New Mexico</a></li> <li><a href="/w/index.php?title=New_York_Cabinet&action=edit&redlink=1" class="new" title="New York Cabinet (page does not exist)">New York</a> (<a href="/wiki/Template:NYStateOfficers" class="mw-redirect" title="Template:NYStateOfficers">more</a>)</li> <li><a href="/wiki/North_Carolina_Cabinet" title="North Carolina Cabinet">North Carolina</a></li> <li><a href="/wiki/North_Dakota_State_Cabinet" title="North Dakota State Cabinet">North Dakota</a></li> <li><a href="/wiki/Cabinet_of_the_Governor_of_Ohio" title="Cabinet of the Governor of Ohio">Ohio</a></li> <li><a href="/wiki/Oklahoma_Governor%27s_Cabinet" title="Oklahoma Governor's Cabinet">Oklahoma</a> (<a href="/wiki/Template:Oklahoma_Executive_offices" class="mw-redirect" title="Template:Oklahoma Executive offices">more</a>)</li> <li><a href="/wiki/Government_of_Oregon#Executive_branch" title="Government of Oregon">Oregon</a></li> <li><a href="/w/index.php?title=Pennsylvania_Cabinet&action=edit&redlink=1" class="new" title="Pennsylvania Cabinet (page does not exist)">Pennsylvania</a></li> <li><a href="/w/index.php?title=Rhode_Island_Cabinet&action=edit&redlink=1" class="new" title="Rhode Island Cabinet (page does not exist)">Rhode Island</a></li> <li><a href="/w/index.php?title=South_Carolina_Cabinet&action=edit&redlink=1" class="new" title="South Carolina Cabinet (page does not exist)">South Carolina</a></li> <li><a href="/w/index.php?title=South_Dakota_Cabinet&action=edit&redlink=1" class="new" title="South Dakota Cabinet (page does not exist)">South Dakota</a></li> <li><a href="/w/index.php?title=Tennessee_Cabinet&action=edit&redlink=1" class="new" title="Tennessee Cabinet (page does not exist)">Tennessee</a> (<a href="/wiki/Template:TNStateOfficers" title="Template:TNStateOfficers">more</a>)</li> <li><a href="/wiki/Texas_Cabinet" class="mw-redirect" title="Texas Cabinet">Texas</a> (<a href="/wiki/Template:State_agencies_of_Texas" title="Template:State agencies of Texas">more</a>)</li> <li><a href="/w/index.php?title=Utah_Cabinet&action=edit&redlink=1" class="new" title="Utah Cabinet (page does not exist)">Utah</a></li> <li><a href="/w/index.php?title=Vermont_Cabinet&action=edit&redlink=1" class="new" title="Vermont Cabinet (page does not exist)">Vermont</a></li> <li><a href="/wiki/Virginia_Governor%27s_Cabinet" title="Virginia Governor's Cabinet">Virginia</a></li> <li><a href="/w/index.php?title=Washington_Cabinet&action=edit&redlink=1" class="new" title="Washington Cabinet (page does not exist)">Washington</a></li> <li><a href="/w/index.php?title=West_Virginia_Cabinet&action=edit&redlink=1" class="new" title="West Virginia Cabinet (page does not exist)">West Virginia</a></li> <li><a href="/w/index.php?title=Wisconsin_Cabinet&action=edit&redlink=1" class="new" title="Wisconsin Cabinet (page does not exist)">Wisconsin</a> (<a href="/wiki/Template:Wisconsin_constitutional_officers" title="Template:Wisconsin constitutional officers">more</a>)</li> <li><a href="/w/index.php?title=Wyoming_Cabinet&action=edit&redlink=1" class="new" title="Wyoming Cabinet (page does not exist)">Wyoming</a></li> <li><i><a href="/wiki/List_of_U.S._statewide_elected_officials" title="List of U.S. statewide elected officials">Elected officials</a></i></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a 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