Nebraska Auditor of Public Accounts
| Nebraska Auditor of Public Accounts | |
 | |
| General information | |
| Office Type: | Partisan |
| Office website: | Official Link |
| Compensation: | $85,000 |
| 2025 FY Budget: | $6,776,668 |
| Term limits: | None |
| Structure | |
| Length of term: | 4 years |
| Authority: | Nebraska Constitution, Article IV, Section I |
| Selection Method: | Elected |
| Current Officeholder(s) | |
Nebraska Auditor of Public Accounts Mike Foley | |
| Elections | |
| Next election: | November 3, 2026 |
| Last election: | November 8, 2022 |
| Other Nebraska Executive Offices | |
| Governor •Lieutenant Governor •Secretary of State •Attorney General •Treasurer •Auditor •Commissioner of Education •Agriculture Director •Insurance Director •Natural Resources Director •Labor Commissioner •Public Service Commission •Board of Regents | |
TheNebraska Auditor of Public Accounts is a state executive position in the Nebraska state government.
The mission of the office is "to provide independent, accurate, and timely audits, reviews, or investigations of the financial operations of Nebraska State and local governments.[1]
Current officeholder
The current Nebraska Auditor of Public Accounts isMike Foley (R). Foley assumed office in 2023.
Authority
Thestate Constitution addresses the office of auditor of public accounts inArticle IV, the Executive Department.[2]
Under Article IV, Section I:
The executive officers of the state shall be the Governor, Lieutenant Governor, Secretary of State, Auditor of Public Accounts, State Treasurer, Attorney General, and the heads of such other executive departments as set forth herein or as may be established by law. |
Qualifications
Note:Ballotpedia's state executive officials project researches the constitutional or statutory text that establishes the requirements necessary to qualify for a state executive office. That information for the Nebraska Auditor of Public Accounts has not yet been added. After extensive research, we were unable to identify any relevant information on state official websites. If you have any additional information about this office for inclusion on this section and/or page, pleaseemail us.
Elections
Nebraska elects auditors in the midterm elections, that is, even-numbered years that are not presidential election years. For example, 2006, 2010, 2014 and 2018 were all auditor election years.
2022
- See also:Nebraska Auditor election, 2022
General election
General election for Nebraska Auditor of Public Accounts
Mike Foley defeatedL. Leroy Lopez andGene Siadek in the general election for Nebraska Auditor of Public Accounts on November 8, 2022.
Candidate | % | Votes | ||
| ✔ |  | Mike Foley (R) | 68.5 | 429,169 |
| L. Leroy Lopez (Legal Marijuana Now Party) | 19.3 | 120,987 | ||
 | Gene Siadek (L)  | 12.2 | 76,223 | |
| There were noincumbents in this race. The results have been certified. Source | Total votes: 626,379 | ||
| = candidate completed theBallotpedia Candidate Connection survey. | ||||
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Republican primary election
Republican primary for Nebraska Auditor of Public Accounts
Mike Foley defeatedLarry Anderson in the Republican primary for Nebraska Auditor of Public Accounts on May 10, 2022.
Candidate | % | Votes | ||
| ✔ | | Mike Foley | 73.2 | 167,049 |
 | Larry Anderson | 26.8 | 61,061 | |
| There were noincumbents in this race. The results have been certified. Source | Total votes: 228,110 | ||
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Legal Marijuana Now Party primary election
Legal Marijuana Now Party primary for Nebraska Auditor of Public Accounts
L. Leroy Lopez advanced from the Legal Marijuana Now Party primary for Nebraska Auditor of Public Accounts on May 10, 2022.
Candidate | % | Votes | ||
| ✔ | L. Leroy Lopez | 100.0 | 912 | |
| There were noincumbents in this race. The results have been certified. Source | Total votes: 912 | ||
| = candidate completed theBallotpedia Candidate Connection survey. | ||||
| If you are a candidate and would like to tell readers and voters more about why they should vote for you,complete the Ballotpedia Candidate Connection Survey. | ||||
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Libertarian primary election
Libertarian primary for Nebraska Auditor of Public Accounts
Gene Siadek advanced from the Libertarian primary for Nebraska Auditor of Public Accounts on May 10, 2022.
Candidate | % | Votes | ||
| ✔ | | Gene Siadek | 100.0 | 1,799 |
| There were noincumbents in this race. The results have been certified. Source | Total votes: 1,799 | ||
| = candidate completed theBallotpedia Candidate Connection survey. | ||||
| If you are a candidate and would like to tell readers and voters more about why they should vote for you,complete the Ballotpedia Candidate Connection Survey. | ||||
Do you want a spreadsheet of this type of data?Contact our sales team. | ||||
Past elections
Vacancies
As established byArticle IV, Section 11 of theNebraska Constitution, in the event of a vacancy in the office of auditor of public accounts, the governor fills the office by appointment. The appointee serves until a successor is elected and qualified.[2]
Duties
The major duties of the auditor of public accounts include:[3]
- Constitutional authority to audit all State fiscal activity
- Statutory requirement to:
- Conduct audits of all State agencies, officers, boards, bureaus, and commissions;
- Conduct annual audits of certain political subdivisions, educational service units, and federal funds by contract;
- Establish uniform accounting systems for county officers (except Lancaster, Douglas, and Sarpy counties);
- Establish uniform budgeting for all political subdivisions;
- Central filing for Nebraska school, municipal, and public bonds;
- Set audit standards for all auditors conducting audits for State agencies and political subdivisions;
- Provide audit guidelines for all auditors of political subdivisions;
- Review all audits conducted by auditors of political subdivisions;
- Conduct investigations of reports of alleged government waste, fraud, and mismanagement;
- Conduct performance audits of political subdivisions receiving more than $25,000 from the State during the audit year;
- Conduct performance audits of State agencies when expressly authorized by the Legislature; and
- Report to the Legislature any potential problems relating to the effectiveness, efficiency, or performance of State programs discovered in the course of conducting government audits.
Divisions
Note:Ballotpedia's state executive officials project researches state official websites for information that describes the divisions (if any exist) of a state executive office. That information for the Nebraska Auditor of Public Accounts has not yet been added. After extensive research we were unable to identify any relevant information on state official websites. If you have any additional information about this office for inclusion on this section and/or page, pleaseemail us.
State budget
The budget for the Nebraska Auditor of Public Accounts in Fiscal Year 2024-2025 was $6,776,668.[4]
Compensation
The salaries of elected executive officials are set by theNebraska State Legislature as mandated by the state constitution.Article IV, Section 25 states the following:[2]
The officers provided for in this article shall receive such salaries as may be provided by law. Such officers, or such other officers as may be provided for by law, shall not receive for their own use any fees, costs, or interest upon public money in their hands. |
2023
In 2023, the officer's salary was $85,000, according to theCouncil of State Governments.[5]
2022
In 2022, the officer's salary was $85,000, according to theCouncil of State Governments.[6]
2021
In 2021, the auditor received a salary of $82,925, according to theCouncil of State Governments.[7]
2020
In 2020, the auditor received a salary of $85,000, according to theCouncil of State Governments.[8]
2019
In 2019, the auditor received a salary of $85,000, according to theCouncil of State Governments.[9]
2018
In 2018, the auditor received a salary of $85,000, according to theCouncil of State Governments.[10]
2017
In 2017, the auditor received a salary of $85,000, according to theCouncil of State Governments.[11]
2016
In 2016, the auditor received a salary of $85,000, according to theCouncil of State Governments.[12]
2015
In 2015, the auditor received a salary $85,000, according to theCouncil of State Governments.[13]
2014
In 2014, the auditor was paid an estimated$85,000, according to theCouncil of State Governments.[14]
2013
In 2013, the auditor was paid an estimated$85,000, according to theCouncil of State Governments.[15]
Historical officeholders
There were six auditors of public accounts of Nebraska Territory between 1855-1867.[16]
| List of Former Officeholders from 1855-1867 | |||||
|---|---|---|---|---|---|
| # | Name | Tenure | |||
| 1 | Charles B. Smith | 1855-1858 | |||
| 2 | Samuel L. Campbell | NA* | |||
| 3 | William E. Moore | 1858 | |||
| 4 | Robert C. Jordan | 1858-1861 | |||
| 5 | William E. Harvey | 1861-1865 | |||
| 6 | John Gillespie | 1865-1867 | |||
| Note* | Campbell was nominated but did not qualify. | ||||
There have been 25 auditors of public accounts for the state of Nebraska since 1867. Of the 25 officeholders, 18 were Republican, four were Democrat, one was Democrat/Populist and twoswitched parties while in office.[16]
| List of Former Officeholders from 1867-Present | |||||
|---|---|---|---|---|---|
| # | Name | Tenure | Party | ||
| 1 | John Gillespie | 1867-1873 |  Republican | ||
| 2 | Jefferson B. Weston | 1873-1879 | Republican | ||
| 3 | F.W. Liedtke | 1879-1880 | Republican | ||
| 4 | John Wallichs | 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 |  Democratic/Populist | ||
| 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 | 1933-1935 | Democratic | ||
| 18 | Fred C. Ayres | 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* | 1991-1999 | Democratic/Republican | ||
| 23 | Kate Witek** | 1999-2007 | Republican/Democratic | ||
| 24 | Mike Foley | 2007-2015 | Republican | ||
| 25 | Charlie Janssen | 2015-2023 | Republican | ||
| 26 | Mike Foley | 2023-present | Republican | ||
| Notes | *Breslow won re-election as a Democrat and then switched to the Republican Party in 1994. | ||||
| **After winning re-election as a Republican, Kate Witek switched to the Democratic Party in 2006 | |||||
Recent news
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Contact information
Auditor of Public Accounts
State Capitol, Suite 2303
P.O. Box 98917
Lincoln, NE 68509-8917
Phone: (402) 471-2111
Fax: (402) 471-3301
See also
External links
Footnotes
- ↑Nebraska Auditor of Public Accounts, "Mission, History and Major Duties," accessed January 27, 2021
- ↑2.02.12.2Nebraska Legislature, "Nebraska State Constitution," accessed January 27, 2021
- ↑Nebraska Auditor of Public Accounts, "Mission, History and Major Duties," accessed January 27, 2021
- ↑Nebraska.gov, "Agency Operations / State Aid / Construction Summary by Fund Type," accessed December 6, 2023
- ↑Council of State Governments, "Book of the States 2023 Table 4.11: Selected State Administrative Officials: Annual Salaries," accessed January 21, 2025
- ↑Council of State Governments, "Book of the States 2022 Table 4.11: Selected State Administrative Officials: Annual Salaries," provided to Ballotpedia by CSG personnel
- ↑Issuu, "The Book of the States 2021," accessed September 22, 2022
- ↑Council of State Governments, "Selected State Administrative Officials: Annual Salaries, 2020," accessed January 26, 2021
- ↑Council of State Governments, "Selected State Administrative Officials: Annual Salaries, 2019," accessed January 26, 2021
- ↑Council of State Governments, "Selected State Administrative Officials: Annual Salaries, 2018," accessed January 26, 2021
- ↑Council of State Governments, "Selected State Administrative Officials: Annual Salaries, 2017," accessed January 26, 2021
- ↑Council of State Governments, "Selected State Administrative Officials: Annual Salaries, 2016," accessed August 27, 2016
- ↑Council of State Governments, "Selected State Administrative Officials: Annual Salaries, 2015," accessed August 27, 2016
- ↑Council of State Governments, "Selected State Administrative Officials: Annual Salaries," accessed December 3, 2014
- ↑Council of State Governments, "Table 4.11 Selected State Administrative Officials: Annual Salaries," accessed January 31, 2014
- ↑16.016.12018-2019 Nebraska Bluebook, "State Executive Branch," accessed January 27, 2020
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