State auditors (also known as state comptrollers, state controllers, or state examiners, among others) 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 mode of selecting the state auditor varies among the many states and territories. In 24 states, the state auditor is a constitutional officer elected by the voters or the state legislature for specified terms of office. For example, state auditors in California, Idaho, Illinois, Minnesota, Nebraska, Nevada, Pennsylvania, Texas, Utah, and Washington are elected by the voters. Maine and Tennessee are the only states where the state auditor is elected by the legislature. In the remaining states, the state auditor is appointed by and serves at the pleasure of the governor or the relevant state legislature.[1] In those states where the state auditor is appointed by the governor, the appointment is always subject to either legislative nomination or confirmation.
Several states have both an elected auditor serving alongside another auditor that is appointed by and reports exclusively to the legislature. Government auditing arrangements in Minnesota, Utah, and Washington reflect this model. Under such circumstances, the respective jurisdictions of the aforementioned officials is such so that their responsibilities complement one another. In the case of Washington for instance, the state auditor conducts independent audits and investigations of the fiscal condition of local governments and state agencies alike, while the legislative auditor evaluates state agency financial management and performance in support of the legislature's oversight functions.[2] [3] This division of government auditing responsibility is in keeping with two core principles of state and local government auditing in the United States:
Supervising public finances and improving the efficiency and effectiveness of public administration are the primary business of America's state auditors. However, distinctions exist in their functions. Generally speaking, external auditors examine public accounts in order to detect and prevent waste, fraud, and abuse of public funds and resources. These audits may be concerned with rendering an opinion on the basic financial statements of governmental entities, verifying regulatory compliance, assessing the strength and design of internal controls, or evaluating program performance. External auditors operate outside of the statewide accounting and financial reporting framework and do not report to executive branch administrators, meaning they have the relevant independence to objectively verify the condition of public finances. This independence, required by Government Auditing Standards, is guaranteed by either direct election of the voters or by manner of legislative appointment.
While similar, inspectors general are not external auditors. Quite to the contrary, inspectors general operate within the entities that they serve. They cannot independently audit governmental financial statements since they report to the very public administrators that prepare them. Instead, inspectors general serve as an objective assurance and consulting activity to either the duly elected governor or individual state agencies, with a remit specifically tailored to investigating corruption within public office and recommending more efficient business practices in the delivery of public services. For the purpose of brevity, this article focuses only on those inspectors general with a mandate encompassing the whole of state government as opposed to individual state agencies.
Meanwhile, governmental accounting is the province of two different types of accountants – bookkeepers and financial controllers. Once the norm in the United States, bookkeepers are now few in number. Bookkeepers are independently elected constitutional officers whose principal duty is to scrutinize, control, and record the disbursement of public funds paid out of the state treasury. All bookkeepers preaudit claims by and against the state, issue warrants on the treasury in payment of claims approved, administer payroll to state employees, and keep a record of fund balances. Other duties may be assigned to bookkeepers by law, such as the administration of unclaimed property, securities and insurance regulation, or the auditing of local government finances. Meanwhile, financial controllers exist to account for a given state’s financial condition. In these respects, financial controllers are charged with operating the statewide accounting system, approving or processing financial transactions, prescribing and enforcing internal controls, and preparing financial reports, among other related responsibilities. The vast majority of state government accountants are financial controllers; in those states lacking bookkeepers, the responsibilities of that office are instead performed by the pertinent financial controller.
Public organizational theory and state law do not always clearly distinguish the functions of America's state auditors based on their official titles.[1] In fact, the elected financial controllers in Arkansas, Indiana, South Dakota, and Wyoming are designated as "state auditor. Meanwhile, New Jersey's inspector general is named the "state comptroller" and Tennessee's external auditor is constitutionally the "comptroller of the treasury". This etymological discrepancy is the result of the government accounting profession evolving over the course of American history and provides, in part, for many variations on the conceptual models. Some state auditors perform functions altogether unrelated to public-sector accounting or auditing. Of note, New York combines the normally disparate functions of government accounting and government auditing into its elected state comptroller, with the incumbent also managing public pensions and investing state funds. No other state or territory consolidates so much financial power into a single state auditor.
On the other hand, some states constrain the authority of their auditors to specific functions. For example, the bulk of the Alabama state auditor's responsibilities entail inventorying state personal property, with only a limited role for financial audits of the state treasurer's and state comptroller's accounts. South Dakota's state auditor is broadly responsible for preauditing state agency claims and vouchers, issuing warrants on the state treasurer to pay funds out of the treasury, and administering payroll. However, no other functional responsibilities within the government machinery applicable to financial controllership have been assigned to the South Dakota state auditor. Rather, a separate state agency under the direction of the governor maintains the state accounting system, develops and maintains internal controls, and preparing financial reports, in addition to preparing and administering the state budget. Montana's state auditor does not even audit public funds or maintain fiscal control over the state treasury in the traditional sense. Rather, the auditorregulates Montana's securities and insurance industries.
For the majority of states where the state auditor audits public accounts, their scope of authority encompasses all state agencies. In a plurality of these same states, the auditor's jurisdiction also extends to local governments.[1] Government auditing arrangements are unique in Illinois, Minnesota, New Jersey, and West Virginia however with respect to the fact that their respective state auditors primarily or exclusively audit local governments. In the case of the Illinois comptroller and West Virginia state auditor, these elected state auditors also serve as financial controllers of state agencies. To the contrary, New Jersey's state comptroller functions as an inspector general for the executive branch of state government and is a member of the governor's cabinet.[6] [7] Minnesota is particularly unique. In that state, the state auditor, who is elected, is the only state auditor in the United States to broadly supervise and audit the fiscal concerns of local governments. In fact, nearly 5,000 local governments which altogether spend some $40 billion annually come under the state auditor's purview.[8] With that said, the state auditor's authority over state agencies extends only to the statewide single audit of federal funds spent by state agencies and their subrecipients. A separate legislative auditor appointed by and reporting to the state legislature is responsible for audits and evaluations of state agency financial management and performance.[9]
As independently chosen external auditors, financial controllers and inspectors general, America's state auditors exist to safeguard public finances from misappropriation and maladministration. In short, their work combats corruption and keeps government accountable for the efficient and effective use of tax dollars. Nevertheless, their accounting and auditing activities are frequently put to use for connected purposes. In Colorado for instance, the state auditor reports on the effectiveness of health exchanges and marijuana legalization. Meanwhile, California's state auditor is involved in the redistricting process.
State financial controllers prepare financial statements and keep accounts in accordance with Generally Accepted Accounting Principles issued by the Governmental Accounting Standards Board.[10] Meanwhile, state external auditors and inspectors general exercise their authority in accordance with Government Auditing Standards (GAGAS) promulgated by the comptroller general of the United States, the head of the U.S. Government Accountability Office.[11] Otherwise known as the "Yellow Book", GAGAS prescribes best practice for auditing state agencies and local governments in the United States. In the case of inspectors general, they are also subject to Quality Standards for Inspections and Evaluations prescribed by the Council of the Inspectors General on Integrity and Efficiency, an independent committee created by an Act of Congress consisting of the U.S. government's many inspectors general.[12]
State external auditors and financial controllers in the United States - whether elected or appointed - are organized nationally as the National State Auditors' Association and the National Association of State Comptrollers. Both secretariats are housed within the National Association of State Auditors, Comptrollers and Treasurers.[13] State inspectors general belong to the Association of Inspectors General.[14]
| Incumbent | State | Party | Assumed office | Title | Mode of election | Type of state auditor | Scope of accounting function | Scope of audit authority, noting primary and secondary jurisdiction | Other responsibilities | Website | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Alabama | Republican | State Auditor | Elected by voters | External auditor | Inventories state personal property | Accounts of State Treasurer and Department of Finance | Sits on state boards that appoint county election officials, approve claims against the state, and compromise or settle tax appeals | Alabama Office of the State Auditor | ||||
| Arkansas | Republican | Auditor of State | Elected by voters | Bookkeeper | Claims auditor, fund accountant, and payroll officer of state government | Not applicable | Administers unclaimed property | Arkansas Office of the Auditor of State | ||||
| California | Democratic | State Controller | Elected by voters | Financial controller | General accountant, claims auditor, internal auditor, and payroll officer of state government | Local governments | Administers unclaimed property, collects property taxes, and is a voting member of the Board of Equalization, State Lands Commission, State Teacher's Retirement System, and the Public Employees' Retirement System, among 70 boards and commissions | California Office of the State Controller | ||||
| Connecticut | Democratic | State Comptroller | Elected by voters | Financial controller | General accountant, claims auditor, and payroll officer of state government | Not applicable | Administers public pensions | Connecticut Office of the State Comptroller | ||||
| Delaware | Democratic | Auditor of Accounts | Elected by voters | External auditor | Not applicable | State agencies and local governments | Attests to the election returns certified by the commissioner of elections and serves as member of the Insurance Coverage Determination Committee | Delaware Office of the Auditor of Accounts | ||||
| Guam | Nonpartisan | Public Auditor | Elected by voters | External auditor | Not applicable | Whole of territorial government, including localities | Administers a government ethics training program and publishes meeting agendas and approved minutes of territorial agencies, boards, commissions, and public corporations | Ufisinan I Kuinentan Pupbliku | ||||
| Florida | Republican | Chief Financial Officer | Elected by voters | Financial controller | General accountant, claims auditor, and payroll officer of state government | Prescribes standards for auditing local governments and reviews localities' annual financial reports | Ex officio state treasurer and state fire marshal; also administers unclaimed property and regulates deathcare and insurance industries | Florida Department of Financial Services | ||||
| Idaho | Republican | State Controller | Elected by voters | Financial controller | General accountant, claims auditor, and payroll officer of state government | Not applicable | Provides information technology services to state agencies | Idaho State Controller's Office | ||||
| Illinois | Democratic | Comptroller | Elected by voters | Financial controller | General accountant, claims auditor, and payroll officer of state government | Local governments | Administers public cemetery funds and reports on the state's debt | Office of the Illinois Comptroller | ||||
| Indiana | Republican | Auditor of State | Elected by voters | Financial controller | General accountant, claims auditor, and payroll officer of state government | Not applicable | Collects and distributes property taxes to local governments and reviews local governments' budget documents | Indiana Office of the Auditor of State | ||||
| Iowa | Democratic | Auditor of State | Elected by voters | External auditor | Not applicable | State agencies and local governments | Member of various boards, councils, and commissions, including the Executive Council | Iowa Office of the Auditor of State | ||||
| Kentucky | Republican | Auditor of Public Accounts | Elected by voters | External auditor | Not applicable | State agencies and local governments | Administers a scholarship program for economically disadvantaged accounting students pursuing courses of study at Kentucky institutions of higher education | Office of the Auditor of Public Accounts of the Commonwealth of Kentucky | ||||
| Maine | Democratic | State Auditor | Elected by Legislature | External auditor | Not applicable | State agencies and local governments | Administers the finances of Maine's Unorganized Territory (the northern third of the state) | Maine Office of the State Auditor | ||||
| Maryland | Democratic | Comptroller | Elected by voters | Financial controller | General accountant, claims auditor, and payroll officer of state government | Not applicable | Collects state taxes, administers unclaimed property, and supervises the issuance of business licenses | Office of the Maryland Comptroller | ||||
| Massachusetts | Democratic | State Auditor | Elected by voters | External auditor | Not applicable | State agencies | Determines if state laws impose unfunded mandates on local governments, monitors municipal budgets, and studies issues pertinent to local government finances | Office of the Massachusetts State Auditor | ||||
| Minnesota | Democratic–Farmer–Labor | State Auditor | Elected by voters | External auditor | Not applicable | Local governments, plus state agencies that receive federal awards | Certifies state property tax levy and sits on boards that oversee public pensions, public records, state investments, and state lands | Office of the Minnesota State Auditor | ||||
| Mississippi | Republican | State Auditor | Elected by voters | External auditor | Not applicable | Local governments and state agencies | Prescribes system for preaudits of disbursements | Mississippi Office of the State Auditor | ||||
| Missouri | State Auditor | Elected by voters | External auditor | Not applicable | State agencies and local governments | Prescribes uniform systems of accounting for all public entities | Office of the Missouri State Auditor | |||||
| Montana | Republican | State Auditor | Elected by voters | Securities and insurance regulator | Not applicable | Investment firms and insurance companies | Member of the State Land Board | Office of the Montana State Auditor, Commissioner of Securities and Insurance | ||||
| Nebraska | Republican | Auditor of Public Accounts | Elected by voters | External auditor | Not applicable | State agencies and local governments | Member of Board of State Canvassers and State Records Board | Office of the Nebraska Auditor of Public Accounts | ||||
| Nevada | Republican | State Controller | Elected by voters | Financial controller | General accountant, claims auditor, debt collector, and payroll officer of state government | Fraud in state government | Member of the Board of Finance, Executive Branch Audit Committee, and Transportation Department Board of Directors | Nevada State Controller's Office | ||||
| New Mexico | Democratic | State Auditor | Elected by voters | External auditor | Not applicable | Local governments and state agencies | Member of the State Commission of Public Records and Archives | State Auditor's Office of New Mexico | ||||
| New York | Democratic | State Comptroller | Elected by voters | Financial controller | General accountant, claims auditor, and payroll officer of state government | State agencies and local governments | Administers unclaimed property, invests state funds, and manages public pensions | New York Department of Audit and Control | ||||
| North Carolina | Democratic | State Auditor | Elected by voters | External auditor | Not applicable | State agencies, plus any local government when directed by the Local Government Commission | North Carolina Office of the State Auditor | |||||
| North Dakota | Republican | State Auditor | Elected by voters | External auditor | Not applicable | State agencies and local governments | Conducts compliance reviews and audits of federal royalty payments from oil, gas, and coal leases. | North Dakota Office of the State Auditor | ||||
| Ohio | Republican | Auditor of State | Elected by voters | External auditor | Not applicable | Local governments and state agencies | Enforces open meeting and public records laws | Office of the Ohio Auditor of State | ||||
| Oklahoma | Republican | State Auditor and Inspector | Elected by voters | External auditor | Not applicable | State agencies and local governments | Member of Commissioners of the Land Office | Office of the Oklahoma State Auditor and Inspector | ||||
| Oregon | Democratic | Secretary of State | Elected by voters | External auditor | Not applicable | State agencies and state-supported programs delivered by local governments; also performs work paper reviews of local government audits | Registers businesses, manages the state archives, and administers elections | Audit Division, Office of the Oregon Secretary of State | ||||
| Pennsylvania | Republican | Auditor General | Elected by voters | External auditor | Not applicable | State agencies and local governments | Audits corporate tax returns | Pennsylvania Department of the Auditor General | ||||
| South Carolina | Democratic | Comptroller General | Elected by voters | Financial controller | General accountant, claims auditor, and payroll officer of state government | Not applicable | Member of the State Fiscal Accountability Authority | Office of the Comptroller General of South Carolina | ||||
| South Dakota | Republican | State Auditor | Elected by voters | Bookkeeper | Claims auditor, fund accountant, and payroll officer for state government | Not applicable | Member of the State Board of Finance | South Dakota Office of the State Auditor | ||||
| Tennessee | Republican | Comptroller of the Treasury | Elected by Legislature | External auditor | Not applicable | Local governments and state agencies | Issues and manages state and local government debt | Office of the Tennessee Comptroller of the Treasury | ||||
| Texas | Republican | Comptroller of Public Accounts | Elected by voters | Financial controller | General accountant, claims auditor, and payroll officer of state government | Not applicable | Collects state and local taxes, procures goods and services for state agencies, and serves as state treasurer | Office of the Texas Comptroller of Public Accounts | ||||
| Utah | Republican | State Auditor | Elected by voters | External auditor | Not applicable | State agencies and local governments | Enforces state's data privacy law | Utah Office of the State Auditor | ||||
| Vermont | Democratic | Auditor of Accounts | Elected by voters | External auditor | Not applicable | State agencies | Publishes an internal control checklist for local government funds | Office of the Vermont Auditor of Accounts | ||||
| Washington | Democratic | State Auditor | Elected by voters | External auditor | Not applicable | Local governments and state agencies | Enforces open meetings, public records, and whistleblower protection laws | Office of the Washington State Auditor | ||||
| West Virginia | Republican | State Auditor | Elected by voters | Bookkeeper | Claims auditor, fund accountant, and payroll officer of state government | Local governments, plus fraud throughout the public sector | Regulates securities industry and administers tax-delinquent property | West Virginia State Auditor's Office | ||||
| Wyoming | Republican | State Auditor | Elected by voters | Financial controller | General accountant, claims auditor, and payroll officer of state government | Not applicable | Member of State Board of Land Commissioners and State Loan and Investment Board | Wyoming State Auditor's Office |
| Incumbent | State | Party | Assumed office | Title | Mode of appointment | Type of state auditor | Scope of accounting function | Scope of audit authority, noting primary and secondary jurisdiction | Other responsibilities | Website | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Rachel Riddle | Alabama | Nonpartisan | Chief Examiner of Public Accounts | Appointed by Legislative Committee on Public Accounts[15] | External auditor | Not applicable | Local governments and state agencies | Prescribes uniform systems of accounting for all public offices | Alabama Department of Examiners of Public Accounts | ||
| Kathleen D. Baxter | Alabama | Nonpartisan | Comptroller | Appointed by Director of Finance from civil service, with Governor's approval[16] | Financial controller | General accountant, claims auditor, and payroll officer of state government | Not applicable | Settles with county tax collectors for fines, fees, and forfeitures due the state | Alabama State Comptroller's Office | ||
| Kris Curtis | Alaska | Nonpartisan | Legislative Auditor | Appointed by Legislature | External auditor | Not applicable | State agencies, cities, and organized boroughs | Alaska Division of Legislative Audit | |||
| Liua Fatuesi | American Samoa | Nonpartisan | Public Auditor | Appointed by Governor with legislative advice and consent | External auditor | Not applicable | Whole of territorial government, including localities | American Samoa Territorial Audit Office | |||
| Lindsey Perry | Arizona | Nonpartisan | Auditor General | Appointed by Legislature | External auditor | Not applicable | State agencies and local governments | Arizona Office of the Auditor General | |||
| Roger A. Norman | Arkansas | Nonpartisan | Legislative Auditor | Appointed by Legislature | External auditor | Not applicable | State agencies and local governments | Arkansas Legislative Audit Office | |||
| Michael Tilden | California | Nonpartisan | State Auditor | Appointed by Governor from slate of candidates nominated by Joint Legislative Audit Committee | External auditor | Not applicable | State agencies and local governments | Administers California's Whistleblower Protection Act | California Office of the State Auditor | ||
| Kerri L. Hunter | Colorado | Nonpartisan | State Auditor | Appointed by Legislature | External auditor | Not applicable | State agencies and local governments | Colorado Office of the State Auditor | |||
| District of Columbia | Democratic | Auditor | Appointed by D.C. Council | External auditor | Not applicable | Legislative, executive, and judicial branches of D.C. government | Office of the Auditor for the District of Columbia | ||||
| Sherrill Norman | Florida | Republican | Auditor General | Appointed by Legislature | External auditor | Not applicable | State agencies | Florida Auditor General | |||
| Greg Griffin | Georgia | Nonpartisan | State Auditor | Appointed by Legislature | External auditor | Not applicable | State agencies, local governments, and nonprofit organizations | Provides fiscal estimates of legislation and actuarial reviews of pensions for Legislature | Georgia Department of Audits and Accounts | ||
| Les Kondo | Hawaii | Nonpartisan | Auditor | Appointed by Legislature | External auditor | Not applicable | State agencies and local governments | Hawai'i Office of the Auditor | |||
| April Renfro | Idaho | Nonpartisan | Legislative Auditor | Appointed by Legislature | External auditor | Not applicable | State agencies and local governments | Idaho Legislative Audits Division | |||
| Illinois | Democratic | Auditor General | Appointed by Legislature | External auditor | Not applicable | State agencies | Illinois Office of the Auditor General | ||||
| Paul Joyce, Beth Kelley, and Tammy White | Indiana | Nonpartisan | State Examiner and Deputy State Examiners | Appointed by Governor with legislative advice and consent | External auditor | Not applicable | State agencies and local governments | Indiana State Board of Accounts | |||
| Justin Stowe | Kansas | Nonpartisan | Legislative Auditor | Appointed by Legislature | External auditor | Not applicable | State agencies | Kansas Legislative Division of Post Audit | |||
| Mike Waguespack | Louisiana | Nonpartisan | Legislative Auditor | Appointed by Legislature | External auditor | Not applicable | State agencies and local governments | Office of the Louisiana Legislative Auditor | |||
| Gregory A. Hook | Maryland | Nonpartisan | Legislative Auditor | Appointed by Legislature | External auditor | Not applicable | State agencies | Maryland Office of Legislative Audits | |||
| Michigan | Nonpartisan | Auditor General | Appointed by Legislature | External auditor | Not applicable | State agencies | Michigan Office of the Auditor General | ||||
| Judy Randall | Minnesota | Nonpartisan | Legislative Auditor | Appointed by Legislature | External auditor | Not applicable | State agencies | Minnesota Office of the Legislative Auditor | |||
| Michael Kane | New Hampshire | Nonpartisan | Legislative Budget Assistant | Appointed by Legislature | External auditor | Not applicable | State agencies | Prepares fiscal estimates of legislation and assists General Court in the development of the budget bill | Office of Legislative Budget Assistant, General Court of New Hampshire | ||
| David J. Kaschak | New Jersey | Nonpartisan | State Auditor | Appointed by Legislature | External auditor | Not applicable | State agencies and state-supported entities | Office of the New Jersey State Auditor | |||
| Kevin Walsh | New Jersey | Nonpartisan | State Comptroller | Appointed by Governor with Senate advice and consent | Inspector general | Not applicable | Local governments and state agencies | Office of the New Jersey State Comptroller | |||
| Michael Pai | Northern Mariana Islands | Nonpartisan | Public Auditor | Appointed by Governor with legislative advice and consent | External auditor | Not applicable | Whole of territorial government, including localities | Office of the Public Auditor for the Northern Mariana Islands | |||
| Puerto Rico | Nonpartisan | Comptroller | Appointed by Governor with advice and consent of both houses of Legislature | External auditor | Not applicable | Whole of territorial government, including localities | Oficina Puertorriqueño del Contralor | ||||
| David Bergantino | Rhode Island | Nonpartisan | Auditor General | Appointed by Legislature | External auditor | Not applicable | State agencies | Office of the Rhode Island Auditor General | |||
| Steven van Beverhoudt | U.S. Virgin Islands | Nonpartisan | Inspector General | Appointed by Governor with legislative advice and consent | Inspector general | Not applicable | Whole of territorial government, including localities | Office of the Virgin Islands Inspector General | |||
| Staci Henshaw | Virginia | Nonpartisan | Auditor of Public Accounts | Appointed by Legislature | External auditor | Not applicable | State agencies and local governments | Virginia Office of the Auditor of Public Accounts | |||
| David Schumacher[17] | Washington | Democratic | Director of Financial Management | Appointed by Governor with Senate advice and consent | Financial controller | General accountant, claims auditor, and payroll officer of state government | Not applicable | Administers state's budget, facilities management, human resources, and IT functions | Washington Office of Financial Management | ||
| Eric Thomas[18] | Washington | Nonpartisan | Legislative Auditor | Appointed by Joint Legislative Audit and Review Committee | External auditor | Not applicable | Performance audits of state agencies | Conducts sunset reviews of state programs | Washington Joint Legislative Audit and Review Committee | ||
| Dave Mullins | West Virginia | Nonpartisan | Acting Director of Finance | Appointed by Secretary of Administration - a gubernatorial appointee - from the civil service | Financial controller | General accountant | Not applicable | Registers state vendors and provides financial management, accounting, and payroll services to the other divisions of the Department of Administration | Finance Division, West Virginia Department of Administration | ||
| Aaron Allred | West Virginia | Nonpartisan | Legislative Auditor | Appointed by Joint Committee on Government and Finance | External auditor | Not applicable | Financial and performance audits of agencies | Directs and supervises all legislative service agencies in ex officio capacity as "Legislative Manager", including the Budget, Legislative Services, Post Audit, and PERD divisions, among others | West Virginia Legislative Auditor's Office | ||
| Kathy Blumenfeld | Wisconsin | Democratic | Secretary of Administration | Appointed by Governor with Senate advice and consent | Financial controller | General accountant, claims auditor, and payroll officer of state government | Not applicable | Administers state's budget, facilities management, human resources, IT, procurement, and treasury management functions | Executive Budget and Finance Division, Wisconsin Department of Administration | ||
| Joe Chrisman | Wisconsin | Nonpartisan | State Auditor | Appointed by Joint Committee on Legislative Organization from candidates nominated by Joint Legislative Audit Committee | External auditor | Not applicable | State agencies | Conducts best practices reviews of public services delivered by local governments | Wisconsin Legislative Audit Bureau | ||
| Mike Hansen | Wyoming | Nonpartisan | Administrator of the Public Funds Division[19] | Appointed by Commissioner of Audit - a gubernatorial appointee - from civil service | External auditor | Not applicable | State agencies and local governments | Regulates financial institutions and collects state excise taxes | Public Funds Division, Wyoming Department of Audit |