Arkansas State Auditor

Executive accountant for Arkansas, US

Auditor of State

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
Precursor| Territorial Auditor
Arkansaw Territory
July 4, 1819–June 15, 1836
Formation| June 15, 1836
First holder| Elias N. Conway
Succession| Statewide 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.

## Powers and duties

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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

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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

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No.[a] | Name  | Party[b] | Service[7] | Notes

|
|
|
|

1  | Elias N. Conway | None  | June 15, 1836 – May 17, 1841  |
acting  | A. Boileau | None  | May 17, 1841 – July 5, 1841  |
1  | Elias N. Conway | None  | July 5, 1841 - 1849  |
2  | Christopher C. Danley | None  | 1849-1855  | [c]
acting  | William Miller | None  | 1854-1855  |
3  | A.S. Huey | None  | 1855-1857  |
4  | William Miller | None  | 1857-1860  |
acting  | H.C. Lowe | None  | March 5, 1860 – January 24, 1861  |
4  | William Miller | None  | 1861-1864  | Arkansas was within the Confederate States of America
5  | J.R. Berry | Republican | 1864-1866  |
6  | William Miller | Democratic | 1866-1868  |
7  | J.R. Berry | Republican | 1868-1873  |
8  | Stephen Wheeler | Republican  | 1873-1874  |
9  | William Miller | Democratic | 1874-1877  |
10  | John Crawford | Democratic  | 1877-1883  |
11  | Abner W. Files[8] | Democratic  | 1883-1887  |
12  | William Miller | Democratic  | 1877 – November 29, 1887  | Died in office
13  | W. S. Dunlop | Democratic  | November 30, 1887 – 1893  | Initially appointed, later elected
14  | C.B. Mills | Democratic  | 1893-1897  |
15  | Clay Sloan | Democratic  | 1897-1901  |
16  | T.C. Monroe | Democratic  | 1901-1905  |
17  | Avery E. Moore | Democratic  | 1905-1909  |
18  | John R. Jobe | Democratic  | 1909-1912  |
19  | John M. Oathout | Democratic  | 1912-1913  | Resigned shortly before death
20  | L.L. Coffman | None  | June 13, 1913 - 1915  | Appointed to fill unexpired term
21  | M.F. Dickinson | None  | 1915-1917  |
22  | Hogan Oliver | Democratic  | 1917 - January 1, 1921  | Resigned
23  | James Guy Tucker | Democratic  | 1921-1925  | Appointed to fill unexpired term
24  | J. Carrol Cone | Democratic  | 1925-1929  |
25  | J. Oscar Humphrey | Democratic  | 1929-1935  |
26  | Charles E. Parker | Democratic  | 1935-1937  |
27  | J. Oscar Humphrey | Democratic  | 1937 - April 2, 1956  | Died in office
28  | F. Nolan Humphrey | None  | 1956  | Appointed to fill unexpired term
29  | James Herbert "Jimmie Red" Jones | Democratic  | 1957-1979  | Resigned upon being appointed Adjutant General of the Arkansas National Guard[9]
30  | Jimmie Lou Fisher | None  | 1979-1981  | Appointed to fill unexpired term
31  | Julia Hughes Jones | Democratic  | 1981-1995  | [10]
Republican 1993–1995
32  | Gus Wingfield | Democratic  | 1995-2003  | [11]
33  | Jim Wood | Democratic  | 2003-2011  | [12][13]
34  | Charlie Daniels | Democratic  | 2011-2015  |
35  | Andrea Lea | Republican  | 2015-2023  |
36  | Dennis Milligan | Republican  | 2023-present  |

## Notes

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

## References

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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. ^ [1] "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.

## External links

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* Auditor of State - Arkansas Official Website

* v
* t
* e

State auditors in the United States

Comptroller General of the United States: ▌Gene Dodaro (NP)

▌Andrew Sorrell (R)

▌Kris Curtis (NP)

▌Lindsey Perry (NP)

▌Dennis Milligan (R)

▌Malia Cohen (D)

▌Dianne Ray (NP)

▌Sean Scanlon (D)

▌Lydia York (D)

▌Sherrill Norman (R)

▌Greg Griffin (NP)

▌Les Kondo (NP)

▌Brandon Woolf (R)

▌Susana Mendoza (D)

▌Elise Nieshalla (R)

▌Rob Sand (D)

▌Justin Stowe (NP)

▌Allison Ball (R)

▌Mike Waguespack (NP)

▌Matthew Dunlap (D)

▌Brooke Lierman (D)

▌Diana DiZoglio (D)

▌Doug Ringler (NP)

▌Julie Blaha (DFL)

▌Shad White (R)

▌Scott Fitzpatrick (R)

▌Troy Downing (R)

▌Mike Foley (R)

▌Andy Matthews (R)

▌Michael Kane (NP)

▌David J. Kaschak (NP)

▌Joe Maestas (D)

▌Tom DiNapoli (D)

▌Jessica Holmes (D)

▌Josh Gallion (R)

▌Keith Faber (R)

▌Cindy Byrd (R)

▌LaVonne Griffin-Valade (D)

▌Timothy DeFoor (R)

▌Dennis Hoyle (NP)

▌Brian Gaines (D)

▌Rich Sattgast (R)

▌Jason Mumpower (R)

▌Glenn Hegar (R)

▌John Dougall (R)

▌Doug Hoffer (D)

▌Staci Henshaw (NP)

▌Pat McCarthy (D)

▌JB McCuskey (R)

▌Joe Chrisman (NP)

▌Kristi Racines (R)

Federal districts:

▌Kathy Patterson (D)

Territories:

▌Liua Fatuesi (NP)

▌Benjamin Cruz (D)

▌Michael Pai (NP)

▌Yesmín Valdivieso (NP)

▌Steven van Beverhoudt (NP)

Political party affiliations:

* ▌21 Republican (21 states)
* ▌18 Democratic (16 states, 1 territory, 1 district)
* ▌17 nonpartisan (13 states, 4 territories)

* v
* t
* e

Arkansas statewide elected officials

* Governor
* Lieutenant Governor
* Secretary of State
* Attorney General
* Treasurer
* Auditor
* Commissioner of State Lands

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