Nebraska State Auditor

Auditor of Public Accounts of Nebraska

Incumbent
Mike Foley

since January 5, 2023

Style|

* Mister or Madam Auditor
(informal)
* The Honorable
(formal)

Member of| Board of State Canvassers
State Records Board
Suggestion Award Board
Seat| Nebraska State Capitol
Lincoln, Nebraska
Appointer| General 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)

Formation| March 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]

## Powers and duties

[edit]

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

[edit]

No.  | Auditor  | Term  | Party

|
|
|

1  | Charles B. Smith | 1855–1858  | Unknown
*  | Samuel L. Campbell[a] |  | Unknown
2  | William E. Moore | 1858  | Unknown
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

[edit]

Parties

Republican (18) Democratic (5) Fusion (Democratic/Populist) (1)

No.  | Auditor  | Term  | Party

|
|
|

1  | John Gillespie[b] | 1867–1873  | Republican
2  | Jefferson B. Weston | 1873–1879  | Republican
3  | Frederick W. Liedtke[c][11] | 1879–1880  | Republican
4  | John Wallichs[d] | 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 | 1897–1901  | Fusion[e]
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
–  | George W. Marsh | 1931–1933  | Republican
16  | William B. Price[f] | 1933–1935  | Democratic
17  | Fred C. Ayres[g] | 1935–1937  | Democratic
18  | William H. Price[h] | 1937–1939  | Democratic
19  | Ray C. Johnson | 1939–1971  | Republican
20  | Ray A. C. Johnson | 1971–1991  | Republican
21  | John Breslow[i] | 1991–1999  | Republican
22  | Kate Witek[j] | 1999–2007  | Democratic
23  | Mike Foley | 2007–2015  | Republican
24  | Charlie Janssen | 2015–2023  | Republican
–  | Mike Foley | 2023–present  | Republican

## Notes

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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.

## References

[edit]

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."

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Nebraska portal

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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)

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Nebraska statewide elected officials

* Governor
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* Auditor
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