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An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon." Auditing also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditors consider the propositions before them, obtain evidence, roll forward prior year working papers, and evaluate the propositions in their auditing report.
The state controller of California is a constitutional office in the executive branch of the government of the U.S. state of California. Thirty-three individuals have held the office of state controller since statehood. The incumbent is Malia Cohen, a Democrat. The state controller's main office is located at 300 Capitol Mall in Sacramento.
The state auditor of North Carolina is a statewide elected office in the U.S. state of North Carolina. The state auditor is a constitutional officer responsible for overseeing and reviewing the financial accounts of all state government agencies. The auditor also conducts performance audits of state agencies, ensures state agencies' accounting conforms with Generally Accepted Accounting Principles, evaluates the integrity of computer-generated information, and investigates the misuse of state funds or property. The incumbent is Dave Boliek, who became state auditor on January 1, 2025.
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.
The New York state comptroller is an elected constitutional officer of the U.S. state of New York and head of the New York state government's Department of Audit and Control. Sixty-one individuals have held the office of State Comptroller since statehood. The incumbent is Thomas DiNapoli, a Democrat.
The Oklahoma State Auditor and Inspector is an elected Constitutional officer for the U.S. State of Oklahoma. The State Auditor and Inspector is responsible for auditing and prescribing bookkeeping standards of all government agencies and county treasurers within Oklahoma. The office in its current form is a consolidation of the office of State Auditor with that of the office of State Examiner and Inspector, both of which dated back to statehood in 1907. The two positions were combined in 1979 after passage of State Question 510 in 1975. Tom Daxon was the first person to hold the combined office and the first Republican as all previous occupants of either position were Democrats.
The New Jersey State Auditor is a constitutional officer appointed by the New Jersey Legislature and administratively placed within the Office of Legislative Services. The Auditor conducts financial and performance audits of State agencies, certain school districts, and vicinages of the Judiciary. The State Auditor also conducts studies on the operation, economy and efficiency of State-run or State-supported programs.
The secretary of state of Oregon, an elected constitutional officer within the executive branch of the government of the U.S. state of Oregon, is first in the line of succession to the governor. The duties of the office are auditor of public accounts, chief elections officer, and administrator of public records. Additionally, the secretary of state serves on the Oregon State Land Board and chairs the Oregon Sustainability Board. Following every United States Census, if the Oregon Legislative Assembly cannot come to an agreement over changes to legislative redistricting, the duty falls to the secretary of state.
The state auditor of North Dakota is an independently elected constitutional officer in the executive branch of government of the U.S. state of North Dakota. Seventeen individuals have occupied the office of state auditor since statehood. The incumbent is Josh Gallion, a Republican.
The state auditor of Mississippi is an elected official in the executive branch of Mississippi's state government. The duty of the state auditor is to ensure accountability in the use of funds appropriated by the state legislature by inspecting and reporting on the expenditure of the public funds.
State auditors are fiscal officers lodged in the executive or legislative branches of U.S. state governments who serve as external auditors, program evaluators, financial controllers, bookkeepers, or inspectors general of public funds. The office of state auditor may be a creature of the state constitution or one created by statutory law.
The Arkansas state auditor 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.
The Office of the Comptroller and Auditor General of Bangladesh (CAG) is the supreme audit institution of the country. Like the SAIs in many other countries across the world, the institution is established by the Constitution of Bangladesh. This institute is responsible for maintaining accounts of the republic and auditing all receipts and expenditure of the Government of Bangladesh, including those of bodies and authorities substantially financed by the government. The reports of the CAG are discussed by the Public Accounts Committee, which is a standing committee in the Parliament of Bangladesh.
The state auditor of New Mexico is a constitutional officer in the executive branch of government of the U.S. state of New Mexico. Twenty-eight individuals have held the office of state auditor since statehood. The incumbent is Joseph Maestas, a Democrat.
The state auditor of Washington is an independently elected constitutional officer in the executive branch of the government of the U.S. state of Washington. Eleven individuals have held the office since statehood. The incumbent is Pat McCarthy, a Democrat and the first woman to occupy the office.
The Nevada state controller is a constitutional officer in the executive branch of government of the U.S. state of Nevada. Twenty-two individuals have held the office of State Controller since statehood. The incumbent is Andy Matthews, a Republican.
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.
The state auditor of West Virginia is an elected constitutional officer in the executive branch of the U.S. state of West Virginia. The incumbent is JB McCuskey, a Republican.
The state auditor of South Dakota is a constitutional officer in the executive branch of the U.S. state of South Dakota. Twenty-seven individuals have held the office of state auditor since statehood. The incumbent is Rich Sattgast, a Republican.
The auditor of accounts of Delaware is a constitutional officer in the executive branch of the U.S. state of Delaware. The incumbent is Lydia York, a Democrat, who was elected to the position in the November 2022 general election and sworn in on January 3, 2023, at Delaware State University. Auditor York was preceded by Dennis Greenhouse, who was appointed to the position by Governor John Carney after former auditor of accounts Kathy McGuiness resigned on October 19, 2022.
References
- ↑ "Utah State Auditor". Ballotpedia. Retrieved September 2, 2022.
- ↑ "Article VII, Section 15 of the Utah Constitution: Duties of State Auditor and State Treasurer". Utah State Legislature. Retrieved September 2, 2022.
- ↑ "Title 67, Chapter 3 Utah Code". Utah State Legislature. Retrieved September 2, 2022.
- ↑ "About Us". Office of the Utah State Auditor. Retrieved September 2, 2022.
