Arkansas State Auditor

Last updated
Auditor of State
Seal of the Auditor of State, Arkansas.png
Seal of the Auditor
Incumbent
Dennis Milligan
since January 2023
Style The Honorable
Term length Four years
Constituting instrument Arkansas Constitution, Amendment 63, Article 6
PrecursorTerritorial Auditor
Arkansaw Territory
July 4, 1819–June 15, 1836
FormationJune 15, 1836
First holder Elias N. Conway
SuccessionStatewide election
Salary$85,000
Website www.auditor.ar.gov

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.

Contents

Powers and duties

In Arkansas, the state auditor serves as the general accountant or "bookkeeper" of state government. [1] 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. [2]

While the state auditor is the general accountant for the state, he or she is not 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. [3] 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. [4] 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. [5] [6]

Prior to Amendment 63 in 1982, the term length for constitutional offices in Arkansas, including Auditor, was two years.

List of Arkansas state auditors

No. [a] NameParty [b] Service [7] Notes
1 Elias N. Conway NoneJune 15, 1836 – May 17, 1841
acting A. Boileau NoneMay 17, 1841 – July 5, 1841
1 Elias N. Conway NoneJuly 5, 1841  1849
2 Christopher C. Danley None18491855 [c]
acting William Miller None18541855
3 A.S. Huey None18551857
4 William Miller None18571860
acting H.C. Lowe NoneMarch 5, 1860 – January 24, 1861
4 William Miller None18611864Arkansas was within the Confederate States of America
5 J.R. Berry Republican 18641866
6 William Miller Democratic 18661868
7 J.R. Berry Republican 18681873
8 Stephen Wheeler Republican18731874
9 William Miller Democratic 18741877
10 John Crawford Democratic18771883
11 Abner W. Files [8] Democratic18831887
12 William Miller Democratic1877 – November 29, 1887Died in office
13 W. S. Dunlop DemocraticNovember 30, 1887 – 1893Initially appointed, later elected
14 C.B. Mills Democratic18931897
15 Clay Sloan Democratic18971901
16 T.C. Monroe Democratic19011905
17 Avery E. Moore Democratic19051909
18 John R. Jobe Democratic19091912
19 John M. Oathout Democratic19121913Resigned shortly before death
20 L.L. Coffman NoneJune 13, 1913  1915Appointed to fill unexpired term
21 M.F. Dickinson None19151917
22 Hogan Oliver Democratic1917  January 1, 1921Resigned
23 James Guy Tucker Democratic19211925Appointed to fill unexpired term
24 J. Carrol Cone Democratic19251929
25 J. Oscar Humphrey Democratic19291935
26 Charles E. Parker Democratic19351937
27 J. Oscar Humphrey Democratic1937  April 2, 1956Died in office
28 F. Nolan Humphrey None1956Appointed to fill unexpired term
29 James Herbert "Jimmie Red" Jones Democratic19571979Resigned upon being appointed Adjutant General of the Arkansas National Guard [9]
30 Jimmie Lou Fisher None19791981Appointed to fill unexpired term
31 Julia Hughes Jones Democratic19811995 [10]
Republican 1993–1995
32 Gus Wingfield Democratic19952003 [11]
33 Jim Wood Democratic20032011 [12] [13]
34 Charlie Daniels Democratic20112015
35 Andrea Lea Republican20152023
36 Dennis Milligan Republican2023present

Notes

  1. Acting auditors are not numbered.
  2. Appointed and acting auditors do not have a party listed.
  3. Resigned

References

  1. "About Our Office". Arkansas State Auditor. Retrieved December 18, 2022.
  2. "25-16-505, Arkansas Code". Arkansas Bureau of Legislative Services. Retrieved December 18, 2022.
  3. "Accounting, Office of". Arkansas Department of Finance and Administration. Retrieved December 18, 2022.
  4. "About Us". Arkansas Legislative Audit. Retrieved December 18, 2022.
  5. Goss, Kay C. (June 15, 2020). "Arkansas Constitutions". Encyclopedia of Arkansas . Little Rock, Arkansas: Butler Center for Arkansas Studies at the Central Arkansas Library System . Retrieved February 6, 2021.
  6. Martin, Mark (2018). Historical Report of the Secretary of State (PDF). Little Rock, Arkansas: Arkansas Secretary of State's Office. ISBN   978-0-692-03553-5 . Retrieved February 6, 2021.
  7. "Office of Auditor". Encyclopedia of Arkansas. Little Rock, Arkansas: Butler Center for Arkansas Studies at the Central Arkansas Library System. February 11, 2015. Retrieved July 29, 2015.
  8. "Former State Auditor Dead". The Prescott daily news. Prescott, Ark. March 24, 1913. p. 1. Retrieved 17 September 2021.
  9. Arkansas Blog (September 1, 2008). "Former State Auditor dies" Archived 2009-05-16 at the Wayback Machine , Arkansas Blog. Retrieved on 12 September 2008.
  10. "USA Local Elective Office"].
  11. Associated Press (June 5, 2001). "Auditor will run for treasurer", Batesville Courier. Retrieved on 12 September 2008.
  12. Jim Wood Archived 2008-10-10 at the Wayback Machine . Auditor  State of Arkansas. Retrieved on 12 September 2008.
  13. Jeff Hunt (May 15, 2002). "Election 2002 only one week away" Archived November 14, 2006, at the Wayback Machine , Hot Springs Village Voice. Retrieved on 12 September 2008.