West Virginia State Auditor

General information
Office Type: | Partisan
Office website: | Official Link
Compensation: | $95,000
2021 FY Budget: | $34,573,433
Term limits: | None
Structure
Length of term: |  4 years
Authority: | West Virginia Constitution, Article VII, Section 1
Selection Method: | Elected
Current Officeholder

West Virginia State Auditor John B. McCuskey
Republican Party
Assumed office: 2017-01-16

Elections
Next election: | November 5, 2024
Last election: | November 3, 2020
Other West Virginia Executive Offices
Governor • Lieutenant Governor • Secretary of State • Attorney General • Treasurer • Auditor • Superintendent of Education• Agriculture Commissioner • Insurance Commissioner• Natural Resources Commissioner • Secretary of Commerce • Commissioner of Labor • Public Service Commission

## Contents

* 1 Current officeholder
* 2 Authority
* 3 Qualifications
* 4 Elections
* 4.1 2020
* 4.2 2016
* 4.3 Full history
* 4.4 2012
* 4.5 2008
* 4.6 Term limits
* 5 Vacancies
* 6 Duties
* 7 Divisions
* 8 State budget
* 9 Compensation
* 9.1 2021
* 9.2 2020
* 9.3 2019
* 9.4 2018
* 9.5 2017
* 9.6 2016
* 9.7 2015
* 9.8 2014
* 9.9 2013
* 9.10 2012
* 9.11 2010
* 10 Historical officeholders
* 11 Recent news
* 12 Contact information
* 13 See also
* 14 External links
* 15 Footnotes

The West Virginia State Auditor is an elected, state executive position in the West Virginia state government. The auditor is the state's official bookkeeper and chief inspector, and is responsible for conducting audits of county governments, county boards of election, municipalities, boards, commissions, districts, offices, public authorities, public corporations, and county boards of education.[1]

## Current officeholder[edit]

The current officeholder is John B. McCuskey (R). He was first elected on November 8, 2016, and assumed office on January 16, 2017.[2]

## Authority[edit]

The auditor's office is established by  Article VII of the West Virginia Constitution.

Article VII, Section 1:

The executive department shall consist of a governor, secretary of state, auditor, treasurer, commissioner of agriculture and attorney general...

## Qualifications[edit]

Article IV, Section 4 of the West Virginia Constitution establishes the qualifications of office as such:

* a citizen entitled to vote
* a resident of West Virginia for at least the preceding five years

No person, except citizens entitled to vote, shall be elected or appointed to any state, county or municipal office; but the governor and judges must have attained the age of thirty, and the attorney general and senators the age of twenty-five years, at the beginning of their respective terms of service; and must have been citizens of the state for five years next preceding their election or appointment, or be citizens at the time this constitution goes into operation.

## Elections[edit]

West Virginia state government organizational chart

The auditor is a publicly elected statewide position with elections held every four years. Elections are held in November and the winner assumes office the following January.

### 2020[edit]

See also: West Virginia Auditor election, 2020

General election candidates

* John B. McCuskey (Incumbent) (Republican Party) ✔
* Mary Ann Claytor (Democratic Party)

Democratic primary candidates

* Mary Ann Claytor ✔

Republican primary candidates

* John B. McCuskey (Incumbent) ✔

### 2016[edit]

See also: West Virginia Auditor election, 2016

The general election for auditor was held on November 8, 2016.

John B. McCuskey defeated Mary Ann Claytor and Brenton Ricketts in the West Virginia auditor election.

West Virginia Auditor, 2016

Party | Candidate | Vote % | Votes
| Republican  |  John B. McCuskey | 58.48% | 385,831
| Democratic  | Mary Ann Claytor | 34.56% | 228,001
| Libertarian  | Brenton Ricketts | 6.96% | 45,908
Total Votes | 659,740
Source: West Virginia Secretary of State

### Full history[edit]

To view the electoral history dating back to 2000 for the office of West Virginia Auditor, click [show] to expand the section.

|

### 2012

See also: West Virginia down ballot state executive elections, 2012

Incumbent Glen Gainer (D) defeated Larry V. Faircloth (R) and write-in candidate John Klayton Miller in the November 6, 2012 general election.

| West Virginia State Auditor General Election, 2012

Party | Candidate | Vote % | Votes
| Democratic  | Glen Gainer Incumbent | 57.5% | 303,240
| Republican  |  Larry Faircloth  | 42.5% | 224,517
Total Votes | 527,757
Election results West Virginia Secretary of State Election Results Center

### 2008

On November 4, 2008, Glen B. Gainer III won re-election to the office of West Virginia Auditor. He ran unopposed in the general election.

West Virginia Auditor, 2008

Party | Candidate | Vote % | Votes
| Democratic  | Glen B. Gainer III Incumbent | 100% | 525,084
Total Votes | 525,084
Election results via West Virginia Secretary of State.

2004

On November 2, 2004, Glen B. Gainer, III won re-election to the office of West Virginia Auditor. He defeated Lisa Thornburg (R) in the general election.

West Virginia Auditor, 2004

Party | Candidate | Vote % | Votes
| Democratic  | Glen B. Gainer, III Incumbent | 61.5% | 428,177
| Republican  |  Lisa Thornburg  | 38.5% | 267,644
Total Votes | 695,821
Election results via West Virginia Secretary of State.

2000

On November 7, 2000, Glen B. Gainer, III won re-election to the office of West Virginia Auditor. He ran unopposed in the general election.

West Virginia Auditor, 2000

Party | Candidate | Vote % | Votes
| Democratic  | Glen B. Gainer, III Incumbent | 100% | 484,534
Total Votes | 484,534
Election results via West Virginia Secretary of State.

### Term limits[edit]

There are no term limits for the office.

## Vacancies[edit]

Details of vacancy appointments are addressed under Article VII, Section 17 of the state constitution.

If the office of auditor becomes vacant, it is the duty of the governor to fill the position by appointment. The appointee serves until a new auditor is elected.

| Text of Section 17:

Vacancies in Other Executive Departments

If the office of secretary of state, auditor, treasurer, commissioner of agriculture or attorney general shall become vacant by death, resignation, or otherwise, it shall be the duty of the governor to fill the same by appointment, and the appointee shall hold his office until his successor shall be elected and qualified in such manner as may be prescribed by law. The subordinate officers of the executive department and the officers of all public institutions of the state shall keep an account of all moneys received or disbursed by them, respectively, from all sources, and for every service performed, and make a semiannual report thereof to the governor under oath or affirmation; and any officer who shall wilfully make a false report shall be deemed guilty of perjury.

## Duties[edit]

The auditor is West Virginia's official bookkeeper, responsible for ensuring that state funds are withdrawn and deposited legally. As the state's chief inspector, the auditor is responsible for conducting audits of county governments, county boards of election, municipalities, boards, commissions, districts, offices, public authorities, public corporations, and county boards of education. Other duties include:[1][3]

* reviewing and approving annual budgets
* changing budgets during the fiscal year
* approving proposed levy rates
* overseeing the receipt of taxes collected by county sheriffs on behalf of the state
* collecting and distributing public utility taxes for both the state and counties

## Divisions[edit]

As of February 2021, divisions within the auditor's office included:[4]

* Accounting
* Auditing
* Chief Inspector
* Land/County Collections
* E-Payments
* Central Payroll
* Local Government
* Purchasing Card
* Local Gov P-Card
* Securities
* Social Security
* Public Integrity & Fraud Unit
* Budget Analysis

## State budget[edit]

See also: West Virginia state budget and finances

The budget for the auditor's office in Fiscal Year 2021 was $34,573,433.[5]

## Compensation[edit]

See also: Compensation of state executive officers

Article 7, Section 19 of the state constitution defines the method by which the auditor's compensation is set:

The officers named in this article shall receive for their services a salary to be established by law, which shall not be increased or diminished during their official terms, and they shall not, after they shall not, after the expirations of the terms of those in office at the adoption of this amendment, receive to their own use any fees, costs, perquisites of office or other compensation, and all fees that may hereafter be payable by law, for any service performed by any officer provided for in this article of the Constitution, shall be paid in advance into the state treasury.

Chapter 6, Article 7-2 of the West Virginia Code lays out the exact compensation for certain state officers. According to this section of the state code, the salary of the auditor, beginning in 2009 and for each calendar year thereafter, shall be $95,000.[6]

### 2021[edit]

In 2021, the auditor received a salary of $95,000, according to the Council of State Governments.[7]

### 2020[edit]

In 2020, the auditor received a salary of $95,000 according to the Council of State Governments.[8]

### 2019[edit]

In 2019, the auditor received a salary of $95,000 according to the Council of State Governments.[9]

### 2018[edit]

In 2018, the auditor received a salary of $95,000 according to the Council of State Governments.[10]

### 2017[edit]

In 2017, the auditor received a salary of $95,000 according to the Council of State Governments.[11]

### 2016[edit]

In 2016, the auditor received a salary of $95,000 according to the Council of State Governments.[12]

### 2015[edit]

In 2015, the auditor received a salary $95,000 according to the Council of State Governments.[13]

### 2014[edit]

In 2014, the state auditor was paid an estimated $95,000 according to the Council of State Governments.[14]

### 2013[edit]

In 2013, the state auditor was paid an estimated $95,000 according to the Council of State Governments.[15]

### 2012[edit]

In 2012, the state auditor was paid an estimated $95,000 according to the Council of State Governments.

### 2010[edit]

In 2010, the state auditor was paid an estimated $95,000 according to the Council of State Governments.[16]

## Historical officeholders[edit]

Note: Ballotpedia's state executive officials project researches state official websites for chronological lists of historical officeholders; information for the West Virginia State Auditor has not yet been added because the information was unavailable on the relevant state official websites, or we are currently in the process of formatting the list for this office. If you have any additional information about this office for inclusion on this section and/or page, please email us.

## Recent news[edit]

The link below is to the most recent stories in a Google news search for the terms West Virginia State Auditor. These results are automatically generated from Google. Ballotpedia does not curate or endorse these articles.

West Virginia State Auditor - Google News

## Contact information[edit]

West Virginia State Auditor
1900 Kanawha Boulevard East
Building 1, Room W-100
Charleston, WV 25305

Phone: (304) 558-2251
Toll free: (877) 982-9148
Fax: (304) 558-5200

## See also[edit]

West Virginia | State Executive Elections | News and Analysis

|
|

West Virginia State Executive Offices West Virginia State Legislature West Virginia Courts |  2022 • 2021 • 2020 • 2019 • 2018 • 2017 • 2016 West Virginia elections: 2022 • 2021 • 2020 • 2019 • 2018 • 2017 • 2016 |  Party control of state government State government trifectas State of the state addresses Partisan composition of governors

## External links[edit]

| Suggest a link

|

* West Virginia State Auditor

## Footnotes[edit]

1. ↑ 1.0 1.1 West Virginia Code online, Chapter 6, Article, Section 9," accessed February 1, 2021
2. ↑ West Virginia State Auditor, "About," accessed February 1, 2021
3. ↑ West Virginia Encyclopedia, "Auditor," accessed February 1, 2021
4. ↑ West Virginia State Auditor, "Home," accessed February 1, 2021
5. ↑ West Virginia State Budget Office, "Fiscal Year 2021 Budget," accessed January 29, 2021
6. ↑ West State Legislature, "West Virginia Code," accessed February 1, 2021
7. ↑ Issuu, "The Book of the States 2021," accessed September 28, 2022
8. ↑ Council of State Governments, "The Book of the States 2020," accessed February 1, 2021
9. ↑ Council of State Governments, "The Book of the States 2019," accessed February 1, 2021
10. ↑ Council of State Governments, "The Book of the States 2018," accessed February 1, 2021
11. ↑ Council of State Governments, "The Book of the States 2017," accessed February 1, 2021
12. ↑ Council of State Governments, "Selected State Administrative Officials: Annual Salaries, 2016," accessed August 27, 2016
13. ↑ Council of State Governments, "Selected State Administrative Officials: Annual Salaries, 2015," accessed August 27, 2016
14. ↑ Council of State Governments, "Selected State Administrative Officials: Annual Salaries," accessed December 8, 2014
15. ↑ Council of State Governments, "Table 4.11 Selected State Administrative Officials: Annual Salaries," accessed January 31, 2014
16. ↑ The Council of State Governments, "The Book of States 2010 Table 4.11," accessed April 23, 2011

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