Nebraska State Auditor

Last updated
Auditor of Public Accounts of Nebraska
MikeFoley pic.jpg
Incumbent
Mike Foley
since January 5, 2023
Style
Member ofBoard of State Canvassers
State Records Board
Suggestion Award Board
Seat Nebraska State Capitol
Lincoln, Nebraska
AppointerGeneral election
Term length Four years, unlimited
Constituting instrument Article IV, Section 1, Nebraska Constitution [1]
Inaugural holder
  • Charles B. Smith
    (Nebraska Territory)
  • John Gillespie
    (State of Nebraska)
FormationMarch 1, 1867
(157 years ago) (March 1, 1867)
Salary $85,000 [2]
Website Official website

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. [3]

Contents

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. [4] 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. [5]

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. [6]

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. [7] 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.AuditorTermParty
1 Charles B. Smith 1855–1858Unknown
* Samuel L. Campbell [lower-alpha 1] Unknown
2 William E. Moore 1858Unknown
3 Robert C. Jordan 1858–1861 Democratic [8] [9]
4 William E. Harvey 1861–1865 Democratic [10]
5 John Gillespie 1865–1867 Republican

List of state auditors

Parties

   Republican (19)   Democratic (5)   Fusion (Democratic/Populist) (1)

No.AuditorTermParty
1 John Gillespie [lower-alpha 2] 1867–1873 Republican
2 Jefferson B. Weston 1873–1879 Republican
3 Frederick W. Liedtke [lower-alpha 3] [11] 1879–1880 Republican
4 John Wallichs [lower-alpha 4] 1880–1885 Republican
5 Heman A. Babcock [12] [13] [14] 1885–1889 Republican
6 Thomas H. Benton 1889–1893 Republican
7 Eugene Moore 1893–1897 Republican
8 John F. Cornell 1897–1901Fusion [lower-alpha 5]
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 [15] [16] 1913–1915 Republican
13 William H. Smith 1915–1919 Democratic
14 George W. Marsh 1919–1927 Republican
15 Lucian B. Johnson [17] [18] [19] 1927–1931 Republican
16 George W. Marsh 1931–1933 Republican
17 William B. Price [lower-alpha 6] 1933–1935 Democratic
18 Fred C. Ayres [lower-alpha 7] 1935–1937 Democratic
19 William H. Price [lower-alpha 8] 1937–1939 Democratic
20 Ray C. Johnson 1939–1971 Republican
21 Ray A. C. Johnson 1971–1991 Republican
22 John Breslow [lower-alpha 9] 1991–1999 Republican
23 Kate Witek [lower-alpha 10] 1999–2007 Democratic
24 Mike Foley 2007–2015 Republican
25 Charlie Janssen 2015–2023 Republican
26 Mike Foley 2023–present Republican

Notes

  1. ↑ Appointed but did not qualify.
  2. ↑ Term began February 21, 1867.
  3. ↑ In office from 1879 to Nov. 11, 1880.
  4. ↑ In office from Nov. 12, 1880, to 1885.
  5. ↑ Joint Populist-Democratic ticket.
  6. ↑ Died Aug. 19, 1935.
  7. ↑ In office from Aug. 20, 1935, to 1937.
  8. ↑ William H. Price was not related to and did not even know his predecessor William B. Price. [20]
  9. ↑ After winning re-election as a Democrat, John Breslow switched to the Republican Party in 1994.
  10. ↑ After winning re-election as a Republican, Kate Witek switched to the Democratic Party in 2006.

Related Research Articles

<span class="mw-page-title-main">Minnesota State Auditor</span> Constitutional officer of Minnesota, United States

The state auditor of Minnesota is a constitutional officer in the executive branch of the U.S. state of Minnesota. Nineteen individuals have held the office of state auditor since statehood. The incumbent is Julie Blaha, a DFLer.

Kate Witek is a former Nebraska Auditor of Public Accounts, member of the Nebraska Legislature, and candidate for Lieutenant Governor of Nebraska. She was first elected Nebraska State Auditor in November 1998 as a Republican. She was reelected in 2002 as a Republican but was defeated in her attempt for a third term in 2006 after switching to the Democratic Party.

<span class="mw-page-title-main">Nebraska Democratic Party</span> Political party in United States

The Nebraska Democratic Party is the affiliate of the Democratic Party in the state of Nebraska. Over 700 Democrats are elected across the state of Nebraska. Jane Kleeb is the chair of the Nebraska Democratic Party and also serves as the Midwest Chair of the Association of State Democratic Committees.

<span class="mw-page-title-main">Amanda McGill</span> American politician

Amanda McGill Johnson is a politician from the state of Nebraska in the Midwestern United States. From 2007 to 2015, she represented a Lincoln district in the Nebraska Legislature. She ran as the Democratic Party's candidate for Nebraska State Auditor in 2014, losing to Republican candidate Charlie Janssen.

<span class="mw-page-title-main">1998 Nebraska gubernatorial election</span> Election for the governorship of the U.S. state of Nebraska

The 1998 Nebraska gubernatorial election was held on November 3, 1998. Term limits prevented incumbent Governor Ben Nelson, a Democrat, from seeking a third term in office. Republican nominee Mike Johanns, Mayor of Lincoln, defeated Democratic nominee, attorney Bill Hoppner. As of 2023, this was the last gubernatorial election in Nebraska in which the margin of victory was within single digits. Johanns later served Nebraska in the United States Senate with Nelson from 2009 to 2013.

<span class="mw-page-title-main">2014 Nebraska gubernatorial election</span> Election for the governorship of the U.S. state of Nebraska

The 2014 Nebraska gubernatorial election took place on Tuesday, November 4, 2014, to elect the 40th Governor of Nebraska. Republican Candidate and former COO of TD Ameritrade Pete Ricketts defeated Democratic candidate and former Regent of the University of Nebraska Chuck Hassebrook, receiving 57.2% of the vote to Hassebrook's 39.2% This was the first open seat election, and the first time a Democrat won a county for governor since 1998.

<span class="mw-page-title-main">2014 United States Senate election in Nebraska</span>

The 2014 United States Senate election in Nebraska took place on November 4, 2014. Incumbent Republican Senator Mike Johanns did not run for re-election to a second term. Republican nominee Ben Sasse defeated Democratic nominee David Domina to succeed him.

<span class="mw-page-title-main">2014 United States House of Representatives elections in Nebraska</span>

The 2014 U.S. House of Representatives elections in Nebraska were held on Tuesday, November 4, 2014 to elect 3 members of the U.S. House of Representatives from the state of Nebraska, one from each of the state's three congressional districts. The elections coincided with the elections of other federal and state offices, including the governor of Nebraska and a United States senator. Primary elections to determine candidates in the general election were held on Tuesday, May 13, 2014. The members elected at this election will serve in the 114th Congress.

<span class="mw-page-title-main">2014 Nebraska elections</span>

A general election was held in the U.S. state of Nebraska on November 4, 2014. All of Nebraska's executive officers were up for election as well as a United States Senate seat, and all of Nebraska's three seats in the United States House of Representatives. Primary elections were held on May 13, 2014, for offices that require them.

<span class="mw-page-title-main">1990 Nebraska gubernatorial election</span> Election for the governorship of the U.S. state of Nebraska

In the 1990 Nebraska gubernatorial election, Democratic challenger Ben Nelson narrowly defeated first-term Republican incumbent Kay Orr for the governorship of the state of Nebraska.

<span class="mw-page-title-main">2018 United States House of Representatives elections in Nebraska</span>

The 2018 United States House of Representatives elections in Nebraska were held on Tuesday, November 6, 2018, to elect the three U.S. representatives from the U.S. state of Nebraska; one from each of the state's three congressional districts. Primaries were held on May 15, 2018. The elections and primaries coincided with the elections and primaries of other federal and state offices.

<span class="mw-page-title-main">2018 Nebraska elections</span>

A general election was held in the U.S. state of Nebraska on November 6, 2018. All of Nebraska's executive officers were up for election as well as a United States Senate seat, and all of Nebraska's three seats in the United States House of Representatives.

<span class="mw-page-title-main">1946 Nebraska gubernatorial election</span> Election for the governorship of the U.S. state of Nebraska

The 1946 Nebraska gubernatorial election was held on November 5, 1946, and featured former school superintendent and newspaper publisher Val Peterson, a Republican, defeating Democratic nominee, state Senator Frank Sorrell.

The Nebraska Treasurer is the chief financial officer in the U.S. state of Nebraska.

<span class="mw-page-title-main">2020 United States House of Representatives elections in Nebraska</span>

The 2020 United States House of Representatives elections in Nebraska was held on November 3, 2020, to elect the three U.S. representatives from the state of Nebraska, one from each of the state's three congressional districts. The elections coincided with the 2020 U.S. presidential election, as well as other elections to the House of Representatives, elections to the United States Senate and various state and local elections.

<span class="mw-page-title-main">2022 Nebraska gubernatorial election</span> Election for the governorship of the U.S. state of Nebraska

The 2022 Nebraska gubernatorial election took place on November 8, 2022, to elect the governor of Nebraska. Incumbent Republican Governor Pete Ricketts was term-limited and unable to seek a third term. In the general election, Republican Jim Pillen went on to win the gubernatorial election by a 23-point margin.

<span class="mw-page-title-main">2022 Nebraska Legislature election</span>

The 2022 Nebraska State Legislature elections took place as part of the biennial United States elections. Nebraska voters elected state senators in the 24 even-numbered seats of the 49 legislative districts in the Nebraska Unicameral as well as in a special election for the 31st District. State senators serve four-year terms in the unicameral Nebraska Legislature.

The Government of the U.S. State of Nebraska, established by the Nebraska Constitution, is a republican democracy modeled after the Federal Government of the United States. The state government has three branches: the executive, the legislative, and the judicial. Through a system of separation of powers, or "checks and balances," each of these branches has some authority to act on its own, and also some authority to regulate the other two branches, so that all three branches can limit and balance the others' authority. The State Government is based in Lincoln, the capital city of Nebraska.

<span class="mw-page-title-main">1872 Nebraska gubernatorial election</span> Election for the governorship of the U.S. state of Nebraska

The 1872 Nebraska gubernatorial election was held on October 8, 1872. Three-term incumbent Governor of Nebraska David Butler was impeached and removed from office on June 2, 1871. Because Nebraska's Constitution at the time did not have an office of lieutenant governor, Butler was replaced by Nebraska Secretary of State William H. James as acting governor, filling out the remainder of Butler's term. In 1872, James decided not to seek election to the governorship. The election of 1872 thus featured Republican nominee Robert Wilkinson Furnas, a member of the University of Nebraska board of regents since 1869, defeating Democratic nominee Henry C. Lett, a lawyer from Brownville, Nebraska.

<span class="mw-page-title-main">1918 Nebraska lieutenant gubernatorial election</span> Election for the lieutenant governorship of Nebraska

The 1918 Nebraska lieutenant gubernatorial election was held on November 5, 1918, and featured Republican nominee Pelham A. Barrows defeating Democratic nominee William B. Banning as well as Prohibition Party nominee David B. Gilbert. Incumbent Nebraska Lieutenant Governor Edgar Howard decided not to seek reelection to the office of lieutenant governor in order to run for US Senate, but he was defeated in the Democratic primaries by John H. Morehead.

References

  1. ↑ "Article IV, Section 1, Nebraska Constitution". Nebraska Legislature. Retrieved September 13, 2022.
  2. ↑ "Nebraska Auditor of Public Accounts". Ballotpedia. Retrieved September 13, 2022.
  3. ↑ "Auditors of Public Accounts, 1855-Present" (PDF). Nebraska Office of the Auditor of Public Accounts. Retrieved September 13, 2022.
  4. ↑ State of Nebraska Legislature. "2020-2021 Nebraska Blue Book" (PDF). p. 425-426.
  5. ↑ "Mission, History, and Major Duties". Nebraska Office of the Auditor of Public Accounts. Retrieved September 13, 2022.
  6. ↑ "Mission, History, and Major Duties". Nebraska Office of the Auditor of Public Accounts. Retrieved September 13, 2022.
  7. ↑ "Mission, History, and Major Duties". Nebraska Office of the Auditor of Public Accounts. Retrieved September 13, 2022.
  8. ↑ "Territorial Candidates. Democratic Ticket". Nebraska Advertiser. September 1, 1859. Retrieved February 10, 2024. For Territorial Auditor, Robert C. Jordan
  9. ↑ "Democratic Territorial Ticket". The Omaha Nebraskian. October 8, 1959. For Territorial Auditor, Robert C. Jordan.
  10. ↑ "The Republican and Democratic Central Committee". Nebraska Advertiser. October 3, 1861. Retrieved February 11, 2024. W. E. Harvey, Democrat, is the candidate for Auditor...
  11. ↑ "Notice". Nebraska State Journal. March 2, 1879. I, Frederick W. Liedtke, Auditor of Public Accounts of the State of Nebraska...
  12. ↑ "Republican State Tiket [sic]". The Aurora Republican. October 28, 1886.
  13. ↑ "Gossip". The Phonograph. August 29, 1884. ...Heman Babcock, of Ord [was nominated] for state auditor
  14. ↑ "Sudden Death of Heman A. Babcock". The Lincoln Star. May 30, 1904. Mr. Babcock was state auditor from 1885 to 1888 inclusive.
  15. ↑ "William B. Howard". The Western Laborer. April 13, 1912. The announcement that Mr. William B. Howard has filed as a candidate for nomination as the republican candidate for the office of auditor of public accounts has been met with remarks of approval....
  16. ↑ "Brian To Receive Salary: Peremptory Writ of Mandamus to Auditor Howard". Nebraska State Journal. October 30, 1913. p. 6. ...William B. Howard, auditor of public accounts for the state of Nebraska...
  17. ↑ "Ex-Councilman L. B. Johnson Dies". Omaha World-Herald. October 16, 1956. p. 29. L. B. Johnson, 91, former Omaha City Councilman and state official, died Monday at a hospital. His home was at 6524 Florence Boulevard. Mr. Johnson was State Treasurer from 1940 [sic] to 1943, State Auditor from 1927 to 1931 and from 1906 to 1913 was a City Councilman, spending a portion of that time as president of the council.
  18. ↑ "Who's Who on the Ballots". Omaha World-Herald. November 5, 1922. p. 9. Register of Deeds. Lucian B. Johnson, democrat; residence, 6524 Florence boulevard; ...member city council 1906-1912, during part of which time he was president of the board...
  19. ↑ "Business Man Needed in Register's Office". Omaha World-Herald. November 5, 1922. p. 12. ...Lucian B. Johnson as their candidate... [with a] political record in the city council for six years, from 1906 to 1912, part of which time he was president of the council... L. B. Johnson is being urged by business men for the office of register of deeds.
  20. ↑ "Name Means Much in State Politics: Swanson, Price, Other Dynasties Proof". Omaha World-Herald. April 19, 1936. p. 10. The present [William H.] Price (who was not related to William B. [Price] and did not know him) is an earnest, likeable young man.
This page is based on this Wikipedia article
Text is available under the CC BY-SA 4.0 license; additional terms may apply.
Images, videos and audio are available under their respective licenses.