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.
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. 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.
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.
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. These audits provide critical information to state lawmakers on the economy, efficiency, and effectiveness of public programs and influence public policy debates.
List of territorial auditors No. Auditor Term Party 1 Charles B. Smith 1855–1858 Unknown * Samuel L. Campbell Unknown 2 William E. Moore 1858 Unknown 3 Robert C. Jordan 1858–1861 Democratic 4 William E. Harvey 1861–1865 Democratic 5 John Gillespie 1865–1867 Republican
List of state auditors Parties
No. Auditor Term Party 1 John Gillespie 1867–1873 Republican2 Jefferson B. Weston 1873–1879 Republican 3 Frederick W. Liedtke 1879–1880 Republican 4 John Wallichs 1880–1885 Republican 5 Heman 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 9 Charles Weston 1901–1905 Republican 10 Edward N. Searle Jr. 1905–1909 Republican 11 Silas R. Barton 1909–1913 Republican 12 William B. Howard 1913–1915 Republican 13 William H. Smith 1915–1919 Democratic 14 George W. Marsh 1919–1927 Republican 15 Lucian B. Johnson 1927–1931 Republican George W. Marsh 1931–1933 Republican 16 William B. Price 1933–1935 Democratic 17 Fred C. Ayres 1935–1937 Democratic 18 William H. Price 1937–1939 Democratic 19 Ray C. Johnson 1939–1971 Republican 20 Ray A. C. Johnson 1971–1991 Republican 21 John Breslow 1991–1999 Republican 22 Kate Witek 1999–2007 Democratic 23 Mike Foley 2007–2015 Republican 24 Charlie Janssen 2015–2023 Republican Mike Foley 2023–present Republican
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