Nebraska Auditor of Public Accounts

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Nebraska Auditor of Public Accounts
General information
Office Type:  Partisan
Office website:  Official Link
2012-13 FY Budget:  $2,184,391
Term limits:  None
Structure
Length of term:   4 years
Authority:  Nebraska Constitution, Article IV, Section I
Selection Method:  Elected
Current Officeholder

Mike Foley.jpg
Name:  Mike Foley
Officeholder Party:  Republican
Assumed office:  January 4, 2007
Compensation:  $86,018
Elections
Next election:  November 6, 2018
Last election:  November 4, 2014
Other Nebraska Executive Offices
GovernorLieutenant GovernorSecretary of StateAttorney GeneralTreasurerAuditorCommissioner of EducationAgriculture DirectorInsurance DirectorNatural Resources DirectorLabor CommissionerPublic 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.[1]

Current officeholder

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.[2]

Authority

The state Constitution addresses the office of auditor of public accounts in Article IV, the Executive Department.

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.

Qualifications

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.

Elections

Nebraska state government organizational chart

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.

Results

2014

See also: Nebraska down ballot state executive elections, 2014
Nebraska Auditor, 2014
Party Candidate Vote % Votes
     Republican Green check mark transparent.pngCharlie Janssen 59.5% 288,035
     Democratic Amanda McGill 40.5% 196,217
Total Votes 484,252
Election Results via New York Times. Vote totals above are unofficial and reflect 100% precincts reporting.


Vacancies

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.

Duties

The major duties of the office of the Auditor of Public Accounts include:[3]

  • 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.

Divisions

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.

Compensation

See also: Compensation of state executive officers

The state Constitution addresses compensation for state executive officials in Article IV, Section 25.

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.

2013

In 2013, the auditor was paid an estimated $85,000.[4]

2012

In 2012, the Nebraska Auditor of Public Accounts was paid an estimated $86,018 according to the Council of State Governments.

Historical officeholders

There were six Auditors of Public Accounts of Nebraska Territory between 1855-1867.[5]

List of Former Officeholders from 1855-1867
# Name Tenure
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
6 John Gillespie 1865-1867
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, four were Democrat, one was Democrat/Populist and two switched parties while in office.[5]

List of Former Officeholders from 1867-Present
# Name Tenure Party
1 John Gillespie 1867-1873 Ends.png Republican
2 Jefferson B. Weston 1873-1879 Ends.png Republican
3 F.W. Liedtke 1879-1880 Ends.png Republican
4 John Wallichs 1880-1885 Ends.png Republican
5 H. A. Babcock 1885-1889 Ends.png Republican
6 Thomas H. Benton 1889-1893 Ends.png Republican
7 Eugene Moore 1893-1897 Ends.png Republican
8 John F. Cornell 1897-1901 Electiondot.png Democratic/Populist
9 Charles Weston 1901-1905 Ends.png Republican
10 Edward N. Searle Jr. 1905-1909 Ends.png Republican
11 Silas R. Barton 1909-1913 Ends.png Republican
12 W.B. Howard 1913-1915 Ends.png Republican
13 William H. Smith 1915-1919 Electiondot.png Democratic
14 George W. Marsh 1919-1927 Ends.png Republican
15 L. B. Johnson 1927-1931 Ends.png Republican
16 George W. Marsh 1931-1933 Ends.png Republican
17 William B. Price 1933-1935 Electiondot.png Democratic
18 Fred C. Ayres 1935-1937 Electiondot.png Democratic
19 William H. Price 1937-1939 Electiondot.png Democratic
20 Ray C. Johnson 1939-1971 Ends.png Republican
21 Ray A.C. Johnson 1971-1991 Ends.png Republican
22 John Breslow* 1991-1999 Electiondot.png Democratic/Ends.png Republican
23 Kate Witek** 1999-2007 Ends.png Republican/Electiondot.png Democratic
24 Mike Foley 2007- Ends.png Republican
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

Recent news

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Contact information

Auditor of Public Accounts
State Capitol, Suite 2303
P.O. Box 98917
Lincoln, NE 68509-8917

Phone: (402) 471-2111
Fax: (402) 471-3301
Email: Mike.Foley@nebraska.gov

See also

External links

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References