The Arkansas state auditor (formally known as the auditor of state) is a constitutional officer within the executive branch of the U.S. state of Arkansas. Thirty-five individuals have occupied the office of state auditor since statehood. The incumbent is Dennis Milligan, a Republican who took office in 2023.
Powers and duties In Arkansas, the state auditor serves as the general accountant or "bookkeeper" of state government. As such, the auditor is responsible for preauditing claims against the state, issuing warrants on the state treasury in payment of claims approved, accounting for monthly revenues, expenditures, and cash balances by fund, enforcing the state's unclaimed property laws, and administering payroll to state legislators, elected executive branch officials and the judiciary.
While the state auditor is the general accountant for the state, the auditor does not act as the state's comptroller, which in the public sector is typically responsible for statewide financial accounting and reporting. That function is instead performed by the Arkansas Department of Finance and Administration, which operates under the direction and supervision of the governor. Similarly, the state auditor does not conduct financial or performance postaudits of state agencies and local governments. Rather, that is the job of the Division of Legislative Audit, whose head is appointed by and reports to the state legislature. Instead, the state auditor's office occupies a role similar to that performed by accounts payable departments in the private sector.
History The auditor's office was created on July 4, 1819, when Arkansaw Territory was created from the Missouri Territory. All constitutional officers of Arkansas were appointed by a joint session of the General Assembly of Arkansas Territory, except the governor. Upon statehood in 1836, the position took the current name. When the Arkansas Constitution of 1868 was ratified during the Reconstruction era, direct election of constitutional officers was among the reforms listed in the new document. Auditors were elected to four-year terms in partisan elections. This system remained in place when the Arkansas Constitution of 1874 was adopted, which remains in effect today.
Prior to Amendment 63 in 1982, the term length for constitutional offices in Arkansas, including Auditor, was two years.
List of Arkansas state auditors Name Party Service Notes1 None June 15, 1836 – May 17, 1841acting None May 17, 1841 – July 5, 18411 None July 5, 1841 – 18492 None 1849–1855 acting None 1854–1855 3 None 1855–1857 4 None 1857–1860 acting None March 5, 1860 – January 24, 1861 4 None 1861–1864 Arkansas was within the Confederate States of America5 Republican 1864–1866 6 Democratic 1866–1868 7 Republican 1868–1873 8 Republican 1873–1874 9 Democratic 1874–1877 10 Democratic 1877–1883 11 Democratic 1883–1887 12 Democratic 1877 – November 29, 1887 Died in office13 Democratic November 30, 1887 – 1893 Initially appointed, later elected14 Democratic 1893–1897 15 Democratic 1897–1901 16 Democratic 1901–1905 17 Democratic 1905–1909 18 Democratic 1909–1912 19 Democratic 1912–1913 Resigned shortly before death20 None June 13, 1913 – 1915 Appointed to fill unexpired term21 None 1915–1917 22 Democratic 1917 – January 1, 1921 Resigned23 Democratic 1921–1925 Appointed to fill unexpired term24 Democratic 1925–1929 25 Democratic 1929–1935 26 Democratic 1935–1937 27 Democratic 1937 – April 2, 1956 Died in office28 None 1956 Appointed to fill unexpired term29 Democratic 1957–1979 Resigned upon being appointed Adjutant General of the Arkansas National GuardArkansas Blog (September 1, 2008). "Former State Auditor dies" , Arkansas Blog. Retrieved on 12 September 2008.30 None 1979–1981 Appointed to fill unexpired term31 Democratic1981–1995 "USA Local Elective Office"]. Republican 1993–199532 Democratic 1995–2003 Associated Press (June 5, 2001). "Auditor will run for treasurer", Batesville Courier. Retrieved on 12 September 2008.33 Democratic 2003–2011 Jim Wood . Auditor – State of Arkansas. Retrieved on 12 September 2008.Jeff Hunt (May 15, 2002). "Election 2002 only one week away" , Hot Springs Village Voice. Retrieved on 12 September 2008.34 Democratic 2011–2015 35 Republican 2015–2023 36 Republican 2023–present
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References
External links Auditor of State – Arkansas Official Website