Theauditor is a state-level position in 48 states that supervises and has administrative rights over the accounting and financial functions of the state. Additionally, auditors act as watchdogs over other state agencies, performing internal government audits, and investigating fraud allegations.
The state auditor belongs to either theexecutive orlegislative branch, depending on the state. While both offices are similar in function, a legislative auditor functions primarily under thestate legislature and is not considered astate executive office.
The auditor may be elected or appointed, depending on the state. Terms of office range from four to 10 years and may be indefinite, served at the pleasure of the appointing body. In instances where the auditor is an appointee, appointment is usually done through some form of nomination in a subcommittee of the legislature and a confirmatory vote before the General Assembly.
Some states assign the same portfolio to another state level financial officer, such as thetreasurer or thecomptroller.
There are a total of23 legislative auditor offices and33 state executive auditor offices. A total ofeight states have both auditor offices.
HIGHLIGHTS
Auditor is a partisan position in all 24 states where it is publicly elected.
Appointed auditors serve as nonpartisan officials, with the exception ofConnecticut, whereDemocrats andRepublicans each have one nomination, resulting in two partisan auditors who share the office.
Among appointed auditors, it is common for a dedicated legislative committee to nominate an auditor, who is then confirmed by a simple majority vote of both legislative chambers. Many appointed auditors serve at the pleasure of the legislature or a specific committee charged with audits. In these states, an auditor may be removed with either a simple majority or a three-fifths vote at any time.
Appointed auditors serve as nonpartisan officials, with the exception ofConnecticut, whereDemocrats andRepublicans each have one nomination, resulting in two partisan auditors who share the office.
In each of the 24 states where the auditor is elected, it is a partisan position.
Elected auditors are overwhelmingly Constitutional offices, with 20 of 24 states providing for the office in the state's Constitution.
Going into the November 6 elections, Democrats held five of the seats up and Republicans held three. Democrats gained one seat inVermont whereDoug Hoffer (D) defeatedVince Illuzzi (R). IncumbentThomas Salmon (R) did not seek re-election.
