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Auditor of Public Accounts of Nebraska
Incumbent
Mike Foley
since January 5, 2023
Style
Member ofBoard of State Canvassers
State Records Board
Suggestion Award Board
SeatNebraska State Capitol
Lincoln, Nebraska
AppointerGeneral election
Term lengthFour years, unlimited
Constituting instrumentArticle IV, Section 1, Nebraska Constitution[1]
Inaugural holder
  • Charles B. Smith
    (Nebraska Territory)
  • John Gillespie
    (State of Nebraska)
FormationMarch 1, 1867
(157 years ago) (March 1, 1867)
Salary$85,000[2]
WebsiteOfficial 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 (19)   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
16 George W. Marsh 1931–1933 Republican
17 William B. Price[f] 1933–1935 Democratic
18 Fred C. Ayres[g] 1935–1937 Democratic
19 William H. Price[h] 1937–1939 Democratic
20 Ray C. Johnson 1939–1971 Republican
21 Ray A. C. Johnson 1971–1991 Republican
22 John Breslow[i] 1991–1999 Republican
23 Kate Witek[j] 1999–2007 Democratic
24 Mike Foley 2007–2015 Republican
25 Charlie Janssen 2015–2023 Republican
26 Mike Foley 2023–present Republican

Notes[edit]

  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.
source: https://en.wikipedia.org/wiki/Nebraska_State_Auditor