West Virginia State Auditor

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West Virginia State Auditor
General information
Office Type:  Partisan
Office website:  Official Link
2013 FY Budget:  $3,764,313
Term limits:  None
Length of term:   4 years
Authority:  West Virginia Constitution, Article VII, Section 1
Selection Method:  Elected
Current Officeholder

Glen Gainer.jpg
Name:  Glen Gainer
Officeholder Party:  Democratic
Assumed office:  1993
Compensation:  $95,000
Next election:  November 8, 2016
Last election:  November 6, 2012
Other West Virginia Executive Offices
GovernorLieutenant GovernorSecretary of StateAttorney GeneralTreasurerAuditorSuperintendent of EducationAgriculture CommissionerInsurance CommissionerNatural Resources CommissionerSecretary of CommerceCommissioner of LaborPublic Service Commission
The West Virginia State Auditor is an elected, state executive position in the West Virginia state government. The auditor is the state's official bookkeeper and chief inspector, and is responsible for conducting audits of county governments, county boards of election, municipalities, boards, commissions, districts, offices, public authorities, public corporations, and county boards of education.[1]

Current officeholder

The current officeholder is Glen Gainer, III (D). He was first elected in 1992, replacing his father, Glen B. Gainer Jr., who had served as state auditor from 1977-1993.


The auditor's installation is established by Article VII of the West Virginia Constitution.

Article VII, Section 1:

The executive department shall consist of a governor, secretary of state, auditor, treasurer, commissioner of agriculture and attorney general...


Article IV, Section 4 of the West Virginia Constitution establishes the qualifications of office as such:

No person, except citizens entitled to vote, shall be elected or appointed to any state, county or municipal office; but the governor and judges must have attained the age of thirty, and the attorney general and senators the age of twenty-five years, at the beginning of their respective terms of service; and must have been citizens of the state for five years next preceding their election or appointment, or be citizens at the time this constitution goes into operation.

  • a citizen entitled to vote
  • a resident of West Virginia for at least the preceding five years


The auditor is West Virginia's official bookkeeper, responsible for ensuring that state funds are withdrawn and deposited legally. As the state's chief inspector, the auditor is responsible for conducting audits of county governments, county boards of election, municipalities, boards, commissions, districts, offices, public authorities, public corporations, and county boards of education.[1] Other duties include:

  • reviewing and approving annual budgets[1]
  • changing budgets during the fiscal year[1]
  • approving proposed levy rates[1]
  • overseeing the receipt of taxes collected by county sheriffs on behalf of the state[2]
  • collecting and distributing public utility taxes for both the state and counties[2]


West Virginia state government organizational chart

The auditor is a publicly elected statewide position with elections held every four years. Elections are held in November and officers assume their duties the following January. There are no term limits for the office.


Details of vacancy appointments are addressed under Article VII, Section 17 of the state constitution.

If the office of auditor becomes vacant, it is the duty of the governor to fill the position by appointment. The appointee serves until a new auditor is elected.

Full history


  • The Accounting Division monitors the state's official budget, manages the statewide accounting system, and publishes an annual report and a state dollar report.
  • The Auditing Division manages the state's vendor payment and employee reimbursement. The office also handles Freedom of Information Act requests regarding vendor payments. There are three section within the auditing division: contracts, general audit/records management, and travel.
  • The Chief Inspector Division conducts audits of local units of government.
  • The Communications Division distributes relevant information via print, radio, television, and online publication channels. The staff design and maintain the main department website and related sites, and serves as the public face of the office, representing the office at education and civic events.
  • The primary duty of the County Collections Division is to reclaim tax-delinquent properties and sell the parcels at public auction. The division also prepares annual tax billing statements for each public utility company operating within the state.
  • The ePayments Division handles all aspects of direct deposits for employees, vendors, and state retirees.
  • The Local Government Services Division approves property tax levy rates, reviews and approves local government budgets, and provides training and assistance to local government units when requested.
  • The Securities Commission enforces West Virginia's securities laws. There are two working groups within the division: the registration group maintains a database of registered brokers and investment advisors, and the enforcement group investigates securities frauds and scams.
  • The Social Security Division "administers social security coverage to 150 state agencies and 412 political subdivisions"[3]

State budget

See also: West Virginia state budget and finances

The budget for the auditor's office in Fiscal Year 2013 was $3,764,313.[4]


See also: Compensation of state executive officers

Article 7, Section 19 of the state constitution defines the method by which the auditor's compensation is set:

The officers named in this article shall receive for their services a salary to be established by law, which shall not be increased or diminished during their official terms, and they shall not, after they shall not, after the expirations of the terms of those in office at the adoption of this amendment, receive to their own use any fees, costs, perquisites of office or other compensation, and all fees that may hereafter be payable by law, for any service performed by any officer provided for in this article of the Constitution, shall be paid in advance into the state treasury.

Chapter 6, Article 7-2 of the West Virginia Code lays out the exact compensation for certain state officers. According to this section of the state code, the salary of the auditor, beginning in 2009 and for each calendar year thereafter, shall be $95,000.[5]


In 2014, the state auditor was paid an estimated $95,000, according to the Council of State Governments.[6]


In 2013, the state auditor was paid an estimated $95,000, according to the Council of State Governments.[7]


In 2012, the state auditor was paid an estimated $95,000, according to the Council of State Governments.


In 2010, the state auditor was paid an estimated $95,000, according to the Council of State Governments.[8]

Historical officeholders

Note: Ballotpedia's state executive officials project researches state official websites for chronological lists of historical officeholders. That information for the West Virginia State Auditor has not yet been added because the information was unavailable on the relevant state official websites, or we are currently in the process of formatting the list for this office. If you have any additional information about this office for inclusion on this section and/or page, please email us.

Recent news

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West Virginia State Auditor - Google News Feed

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Contact information

West Virginia State Auditor
1900 Kanawha Boulevard East
Building 1, Room W-100
Charleston, WV 25305

Phone: 304-558-2261
Toll free: 1-877-982-9148
Fax: 304-558-5200

See also

External links

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