Nebraska State Auditor

The auditor of public accounts of Nebraska, more commonly known as the "state auditor", is an elected constitutional officer in the executive branch of the U.S. state of Nebraska. Twenty-five individuals have held the office of auditor of public accounts since statehood. The current auditor is Mike Foley, a Republican.[3]

Auditor of Public Accounts of Nebraska
Incumbent
Mike Foley
since January 5, 2023
Style
Member ofBoard of State Canvassers
State Records Board
Suggestion Award Board
SeatNebraska State Capitol
Lincoln, Nebraska
AppointerGeneral election
Term lengthFour years, unlimited
Constituting instrumentArticle IV, Section 1, Nebraska Constitution[1]
Inaugural holder
  • Charles B. Smith
    (Nebraska Territory)
  • John Gillespie
    (State of Nebraska)
FormationMarch 1, 1867 (March 1, 1867)
Salary$85,000[2]
WebsiteOfficial website

Powers and duties

The auditor of public accounts has the constitutional authority to audit all state fiscal activity and the fiduciary responsibility to promulgate audit standards applicable to all state agencies and local governments.[4] To this end, the Office of the Auditor of Public Accounts (APA) engages in financial audits of every state agency, officer, board, bureau and commission, conducts the annual single audit of federal awards received by the state, and investigates both reported and alleged waste, fraud, and mismanagement throughout state and local government.[5]

With respect to local governments, APA annually audits the accounts of most counties and each educational service district, registers school, municipal and public bonds, and prescribes uniform accounting and budgeting systems for all political subdivisions in Nebraska. Financial audits of all other local governments are generally prepared by private-sector auditors and reviewed by APA staff for compliance with the law and the duly promulgated audit standards.[6]

Aside from financial audits, APA also conducts performance audits of local governments receiving more than $25,000 of state aid in any fiscal year and of state agencies when directed by the state legislature.[7] These audits provide critical information to state lawmakers on the economy, efficiency, and effectiveness of public programs and influence public policy debates.

List of territorial auditors
Number Auditor Term Party
1 Charles B. Smith 1855–1858 Unknown
* Samuel L. Campbell[lower-alpha 1] Unknown
2 William E. Moore 1858 Unknown
3 Robert C. Jordan 1858–1861 Unknown
4 William E. Harvey 1861–1865 Unknown
5 John Gillespie 1865–1867 Republican

List of state auditors
Parties

  Republican (19)   Democratic (5)   Fusion (Democratic/Populist) (1)

Number Auditor Term Party
1 John Gillespie[lower-alpha 2] 1867–1873 Republican
2 Jefferson B. Weston 1873–1879 Republican
3 F. W. Liedtke[lower-alpha 3] 1879–1880 Republican
4 John Wallichs[lower-alpha 4] 1880–1885 Republican
5 H. A. Babcock 1885–1889 Republican
6 Thomas H. Benton 1889–1893 Republican
7 Eugene Moore 1893–1897 Republican
8 John F. Cornell 1897–1901 Fusion[lower-alpha 5]
9 Charles Weston 1901–1905 Republican
10 Edward N. Searle, Jr. 1905–1909 Republican
11 Silas R. Barton 1909–1913 Republican
12 W. B. Howard 1913–1915 Republican
13 William H. Smith 1915–1919 Democratic
14 George W. Marsh 1919–1927 Republican
15 L. B. Johnson 1927–1931 Republican
16 George W. Marsh 1931–1933 Republican
17 William B. Price[lower-alpha 6] 1933–1935 Democratic
18 Fred C. Ayres[lower-alpha 7] 1935–1937 Democratic
19 William H. Price 1937–1939 Democratic
20 Ray C. Johnson 1939–1971 Republican
21 Ray A. C. Johnson 1971–1991 Republican
22 John Breslow[lower-alpha 8] 1991–1999 Republican
23 Kate Witek[lower-alpha 9] 1999–2007 Democratic
24 Mike Foley 2007–2015 Republican
25 Charlie Janssen 2015–2023 Republican
26 Mike Foley 2023–present Republican

Notes
  1. Appointed but did not qualify.
  2. Term began February 21, 1867.
  3. In office from 1879 to Nov. 11, 1880.
  4. In office from Nov. 12, 1880, to 1885.
  5. Joint Populist-Democratic ticket.
  6. Died Aug. 19, 1935.
  7. In office from Aug. 20, 1935, to 1937.
  8. After winning re-election as a Democrat, John Breslow switched to the Republican Party in 1994.
  9. After winning re-election as a Republican, Kate Witek switched to the Democratic Party in 2006.

References
  1. "Article IV, Section 1, Nebraska Constitution". Nebraska Legislature. Retrieved September 13, 2022.
  2. "Nebraska Auditor of Public Accounts". Ballotpedia. Retrieved September 13, 2022.
  3. "Auditors of Public Accounts, 1855-Present" (PDF). Nebraska Office of the Auditor of Public Accounts. Retrieved September 13, 2022.
  4. State of Nebraska Legislature. "2020-2021 Nebraska Blue Book" (PDF). p. 425-426.
  5. "Mission, History, and Major Duties". Nebraska Office of the Auditor of Public Accounts. Retrieved September 13, 2022.
  6. "Mission, History, and Major Duties". Nebraska Office of the Auditor of Public Accounts. Retrieved September 13, 2022.
  7. "Mission, History, and Major Duties". Nebraska Office of the Auditor of Public Accounts. Retrieved September 13, 2022.
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