Nebraska Auditor of Public Accounts
|Nebraska Auditor of Public Accounts|
|Office website:||Official Link|
|2012-13 FY Budget:||$2,184,391|
|Length of term:||4 years|
|Authority:||Nebraska Constitution, Article IV, Section I|
|Assumed office:||January 4, 2007|
|Next election:||November 4, 2014|
|Last election:||November 2, 2010|
|Other Nebraska Executive Offices|
|Governor • Lieutenant Governor • Secretary of State • Attorney General • Treasurer • Auditor • Commissioner of Education • Agriculture Director • Insurance Director • Natural Resources Director • Labor Commissioner • Public Service Commission|
The Nebraska Auditor of Public Accounts is a state executive position in the Nebraska state government.
The mission of the office is "to provide independent, accurate, and timely audits, reviews, or investigations of the financial operations of Nebraska State and local governments.
The current officeholder is Mike Foley (R). He was first elected in 2006 and re-elected in 2010. Before assuming public office in 2000, Foley worked as a corporate planning analyst with the Nebraska Public Power District, the director of financial analysis of the National Association of Regulatory Commissioners, and a consultant with Kirschner Associates.
Under Article IV, Section I:
The executive officers of the state shall be the Governor, Lieutenant Governor, Secretary of State, Auditor of Public Accounts, State Treasurer, Attorney General, and the heads of such other executive departments as set forth herein or as may be established by law.
Note: Ballotpedia's state executive officials project researches the constitutional or statutory text that establishes the requirements necessary to qualify for a state executive office. That information for the Nebraska Auditor of Public Accounts has not yet been added. After extensive research we were unable to identify any relevant information on state official websites. If you have any additional information about this office for inclusion on this section and/or page, please email us.
Nebraska elects auditors in the midterm elections, that is, even years that are not Presidential election years. For Nebraska, 2006, 2010, 2014, and 2018 are all auditor election years.
As established by Article IV, Section 11 of the Nebraska Constitution, in the event of a vacancy in the office of auditor of public accounts, the governor fills the office by appointment. The appointee serves until a successor is elected and qualified.
The major duties of the office of the Auditor of Public Accounts include:
- Constitutional authority to audit all State fiscal activity
- Statutory requirement to:
- Conduct audits of all State agencies, officers, boards, bureaus, and commissions;
- Conduct annual audits of certain political subdivisions, educational service units, and federal funds by contract;
- Establish uniform accounting systems for county officers (except Lancaster, Douglas, and Sarpy counties);
- Establish uniform budgeting for all political subdivisions;
- Central filing for Nebraska school, municipal, and public bonds;
- Set audit standards for all auditors conducting audits for State agencies and political subdivisions;
- Provide audit guidelines for all auditors of political subdivisions;
- Review all audits conducted by auditors of political subdivisions;
- Conduct investigations of reports of alleged government waste, fraud, and mismanagement;
- Conduct performance audits of political subdivisions receiving more than $25,000 from the State during the audit year;
- Conduct performance audits of State agencies when expressly authorized by the Legislature; and
- Report to the Legislature any potential problems relating to the effectiveness, efficiency, or performance of State programs discovered in the course of conducting government audits.
Note: Ballotpedia's state executive officials project researches state official websites for information that describes the divisions (if any exist) of a state executive office. That information for the Nebraska Auditor of Public Accounts has not yet been added. After extensive research we were unable to identify any relevant information on state official websites. If you have any additional information about this office for inclusion on this section and/or page, please email us.
- See also: Compensation of state executive officers
The officers provided for in this article shall receive such salaries as may be provided by law. Such officers, or such other officers as may be provided for by law, shall not receive for their own use any fees, costs, or interest upon public money in their hands.
In 2013, the auditor was paid an estimated $85,000.
There were six Auditors of Public Accounts of Nebraska Territory between 1855-1867.
|List of Former Officeholders from 1855-1867|
|1||Charles B. Smith||1855-1858|
|2||Samuel L. Campbell||NA*|
|3||William E. Moore||1858|
|4||Robert C. Jordan||1858-1861|
|5||William E. Harvey||1861-1865|
|Note*||Campbell was nominated but did not qualify.|
There have been 24 Auditors of Public Accounts for the state of Nebraska since 1867. Of the 24 officeholders, 17 were Republican, 4 were Democrat, 1 was Democrat/Populist and 2 switched parties while in office.
|List of Former Officeholders from 1867-Present|
|2||Jefferson B. Weston||1873-1879||Republican|
|5||H. A. Babcock||1885-1889||Republican|
|6||Thomas H. Benton||1889-1893||Republican|
|8||John F. Cornell||1897-1901||Democratic/Populist|
|10||Edward N. Searle Jr.||1905-1909||Republican|
|11||Silas R. Barton||1909-1913||Republican|
|13||William H. Smith||1915-1919||Democratic|
|14||George W. Marsh||1919-1927||Republican|
|15||L. B. Johnson||1927-1931||Republican|
|16||George W. Marsh||1931-1933||Republican|
|17||William B. Price||1933-1935||Democratic|
|18||Fred C. Ayres||1935-1937||Democratic|
|19||William H. Price||1937-1939||Democratic|
|20||Ray C. Johnson||1939-1971||Republican|
|21||Ray A.C. Johnson||1971-1991||Republican|
|22||John Breslow*||1991-1999||Democratic/ Republican|
|23||Kate Witek**||1999-2007||Republican/ Democratic|
|Notes||*Breslow won re-election as a Democrat and then switched to the Republican Party in 1994.|
|**After winning re-election as a Republican, Kate Witek switched to the Democratic Party in 2006|
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Auditor of Public Accounts
State Capitol, Suite 2303
P.O. Box 98917
Lincoln, NE 68509-8917
Phone: (402) 471-2111
Fax: (402) 471-3301
- Governor: David Heineman (R)
- Lieutenant Governor: Lavon Heidemann (R)
- Attorney General: Jon Bruning (R)
- Auditor of State: Mike Foley (R)
- Secretary of State: John A. Gale (R)
- Secretary of Agriculture: Greg Ibach
- Treasurer of State: Don Stenberg (R)
- Nebraska Auditor of Public Accounts, "Mission and Principles Statement," accessed October 8, 2011
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- Nebraska State Auditors, "About Us" accessed August 4, 2012
- Council of State Governments, Table 4.11 Selected State Administrative Officials: Annual Salaries, accessed January 31, 2014
- 2012-2013 Nebraska Bluebook, "State Executive Branch," accessed July 31, 2013