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State Auditing Offices: Origins of Authority

AgencyAuthorityBranchEstablishing LawAdditional LawsSelection of Head of AgencyTerm Length / Limit
Alabama Department of Examiners of Public AccountsStatutoryLegislativeCode of Alabama, Sec. 41-5A-1 to 41-5A-23Nonpartisan position appointed by Legislative Committee on Public Accounts7 years / none
Alabama Office of the State AuditorConstitutionalExecutiveConstitution of Alabama, Article V, Sec. 137Code of Alabama, Sec. 36-16-1 to 36-16-11Statewide partisan election4 years / 2 consecutive terms
Alaska Division of Legislative AuditConstitutional/statutoryLegislativeConstitution of Alaska, Article IX § 14Alaska Statutes, AS 24.20.241 to 24.20.311Nonpartisan position nominated by Legislative Budget and Audit Committee and confirmed by legislatureIndeterminate
American Samoa Territorial Audit OfficeStatutoryExecutiveAmerican Samoa Code, Ch. 4Nonpartisan position appointed by Governor and confirmed by legislature4 years / 8 years
Arizona Office of the Auditor GeneralStatutoryExecutiveArizona Revised Statutes 10.1.41-1279.01 to 1279.07Nonpartisan position appointed by Joint Legislative Audit Committee and approved by concurrent resolution of legislature5 years / none
Arkansas Auditor of the StateConstitutionalExecutiveArkansas Constitution, Article 6 § 1Arkansas Code, 25-16-5Statewide partisan election4 years / 2 terms
Arkansas Legislative AuditStatutoryLegislativeArkansas Code, 10-4-4Nonpartisan position appointed by Legislative Joint Auditing CommitteeIndeterminate
California State AuditorStatutoryExecutiveCalifornia Code, Title 2, Div. 1, Ch. 6.5 [8543-8548.9]Nonpartisan position appointed by Governor from list of three nominees provided by Joint Legislative Audit Committee4 years / none
Colorado State AuditorConstitutionalLegislativeConstitution of Colorado, Sec. 49Colorado Revised Statutes, 2-3-102 to 2-3-128Nonpartisan position appointed by both houses of General Assembly5 years
Connecticut Office of the Auditors of Public AccountsStatutoryLegislativeConnecticut General Statutes, Sec. 2-89 to 2-92a.Two auditors, who are not from the same political party, elected by General Assembly4 years
Delaware State AuditorConstitutionalExecutiveDelaware Constitution, Article III § 21Delaware Code § 2901 to 2910Statewide partisan election4 years / none
District of Columbia AuditorStatutoryLegislativeCode of the District of Columbia, Sec. 1-205.55 to 1-205.56eNonpartisan position appointed by chair of D.C. Council and approved by Council6 years
Florida Office of the Auditor GeneralConstitutionalLegislativeConstitution of Florida, Article III, Sec. 21.2Florida Statutes, 11.42 to 11.47Nonpartisan position appointed by Joint Legislative Audit Committee and confirmed by both houses of legislatureIndeterminate
Georgia Department of Audits and AccountsStatutoryExecutiveCode of Georgia § 50-6-1 to § 50-6-32Nonpartisan position elected by both houses of General AssemblyIndeterminate
Guam Office of Public AccountabilityStatutoryExecutiveGuam Code, Title 1, Ch. 19Statewide partisan election4 years
Hawaii Office of the AuditorConstitutionalExecutiveConstitution of Hawaii, Article VII, Sec. 10Hawaii Revised Statutes, Ch. 23Nonpartisan position elected by both houses of legislature8 years / none
Idaho Legislative Services Office, Legislative Audits DivisionStatutoryLegislativeIdaho Statutes, 67-702Nonpartisan position appointed by the Director of Legislative ServicesIndeterminate
Illinois Office of the Auditor GeneralConstitutionalExecutiveConstitution of Illinois, Article VIII, Sec. 3(a)Illinois Compiled Statutes, Ch. 30, Sec. 5Nonpartisan position elected by both houses of General Assembly10 years / none
Indiana State Board of AccountsStatutoryExecutiveIndiana Code, 5-11-1Nonpartisan position appointed by Governor4 years / none
Iowa Office of the Auditor of the StateConstitutionalExecutiveConstitution of Iowa, Article IV §22Iowa Code, Title I, Ch. 11Statewide partisan election4 years / none
Kansas Legislative Division of Post AuditStatutoryLegislativeKansas Statutes, Ch. 46, Article 11Nonpartisan position appointed by Legislative Post Audit CommitteeIndeterminate
Kentucky Auditor of Public AccountsConstitutionalExecutiveConstitution of Kentucky, Sec. 91Kentucky Revised Statutes, Ch. 43Statewide partisan election4 years / 2 consecutive terms
Louisiana Legislative AuditorConstitutionalLegislativeLouisiana Constitution 3.11Louisiana Revised Statutes, 24:513 to 24:559Nonpartisan position elected by both houses of legislatureIndeterminate
Maine Office of the State AuditorStatutoryExecutiveMaine Revised Statutes, Title 5, Part 1, Ch. 11 §241 to 247Nonpartisan position elected by both houses of legislature4 years / 2 consecutive terms
Maryland Office of Legislative AuditsStatutoryLegislativeCode of Maryland, Sec. 2-1217 to 2-1228Nonpartisan position appointed by executive director of Department of Legislative ServicesIndeterminate
Massachusetts Office of the State AuditorStatutoryExecutiveMassachusetts General Laws, Part I, Title II, Ch. 11, Sec. 12Statewide partisan election4 years / none
Michigan Office of the Auditor GeneralConstitutionalExecutiveConstitution of Michigan, Article IV § 53Michigan Compiled Laws, Act 1 of 2003, 13.101Nonpartisan elected appointed by both houses of legislature8 years / none
Minnesota Office of the Legislative AuditorStatutoryLegislativeLaws of Minnesota for 1973, Ch. 492, Sec. 12Minnesota Statute 3.971Appointed by Legislative Audit Commission6 years / none
Minnesota Office of the State AuditorConstitutionalExecutiveMinnesota Constitution, Article V, Sec. 4General Laws of 1858, Chap. LXV. Statewide partisan election4 years / none
Mississippi Office of the State AuditorConstitutionalExecutiveConstitution of Mississippi, Sec. 134Mississippi Code, Title 7, Ch. 7Statewide partisan election4 years / none
Missouri Office of the State AuditorConstitutionalExecutiveMissouri Constitution, Article IV, Sec. 13Revised Statutes of Missouri, Title IV, Ch. 29Statewide partisan election4 years / none
Montana Legislative Audit DivisionConstitutionalLegislativeConstitution of Montana, Part V, Sec. 10(4)Montana Code, Title 5, Ch. 13, Part 3Nonpartisan position appointed by Legislative Audit Committee2 years / none
Nebraska Auditor of Public AccountsConstitutionalExecutiveNebraska Constitution, Article IV, Sec. 1Nebraska Revised Statutes, 84-304 to 84-322Statewide partisan election4 years / none
Nevada Legislative Counsel Bureau, Audit DivisionStatutoryLegislativeNevada Revised Statutes, Ch. 218GNonpartisan position appointed by Director of Legislative Counsel Bureau and approved by Legislative CommissionIndeterminate
New Hampshire Office of Legislative Budget Assistant, Audit DivisionStatutoryLegislativeNew Hampshire Revised Statutes, Sec. 14:31 and 14:31-aNonpartisan position appointed by Legislative Budget AssistantIndeterminate
New Jersey Office of the State AuditorConstitutionalLegislativeNew Jersey Constitution, Article VII, Sec. I, Para. 6New Jersey Statute 52:24-4Nonpartisan position elected by joint session of legislature5 years / none
New Mexico Office of the State AuditorConstitutionalExecutiveNew Mexico Constitution, Article V, Sec. 1New Mexico Statutes, Ch. 12, Article 6Statewide partisan election4 years / 2 consecutive terms
North Carolina Office of the State AuditorConstitutionalExecutiveNorth Carolina Constitution, Article III, Sec. 7North Carolina General Statutes, Article V, Ch. 147Statewide partisan election4 years / none
North Dakota Office of the State AuditorConstitutionalExecutiveNorth Dakota Constitution, Article V, Sec. 2North Dakota Code, Ch. 54-10Statewide partisan election4 years / none
Northern Mariana Islands Office of the Public AuditorConstitutionalExecutiveCommonwealth Constitution, Article III, Sec. 12Commonwealth Code, Title 1, Div. 7, Part 3Nonpartisan position appointed by Governor with advice and consent of legislature6 years / 2 consecutive full terms
Ohio Auditor of the StateConstitutionalExecutiveOhio Constitution, Article III, Sec. 1Ohio Revised Code, Title 1, Ch. 117Statewide partisan election4 years / 2 terms
Oklahoma Office of the State Auditor & InspectorConstitutionalExecutiveOklahoma Constitution, Article VI, Sec. 19Oklahoma Statutes, 74-212 to 74-227.9Statewide partisan election4 years / 8 years
Pennsylvania Department of the Auditor GeneralConstitutionalExecutiveConstitution of Pennsylvania, Article IV § 1Pennsylvania Fiscal Code, Article VIStatewide partisan election4 years / 2 consecutive terms
Pennsylvania Executive Director of the Legislative Finance and Budget CommitteeStatutoryLegislativePennsylvania Statute Act 195 of 1959, 46 P.S. §§ 70.1 – 70.6Nonpartisan position selected by members of the Legislative Budget and Finance CommitteeIndeterminate
Rhode Island Office of the Auditor GeneralStatutoryExecutiveRhode Island General Laws, Title 22, Ch. 13Nonpartisan position appointed by the Joint Committee on Legislative ServicesIndeterminate
South Carolina Legislative Audit CouncilStatutoryLegislativeSouth Carolina Code of Laws, Title 2, Ch. 15Nonpartisan position elected by Legislative Audit Council4 years / none
South Carolina Office of the State AuditorStatutoryExecutiveSouth Carolina Code of Laws, Title 11, Ch. 7Nonpartisan position appointed by the State Fiscal Accountability AuthorityIndeterminate
South Dakota Department of Legislative AuditStatutoryLegislativeSouth Dakota Codified Laws, Title 4, Section 2Nonpartisan position appointed by joint resolution of legislature8 years / none
South Dakota Office of the State AuditorConstitutionalExecutiveSouth Dakota Constitution, Article 4, Sec. 7South Dakota Codified Laws, Title 1, Ch. 9Statewide partisan election4 years / 2 consecutive terms
Texas State Auditor’s OfficeStatutoryExecutiveTexas Government Code, Title 3, Ch. 321Nonpartisan position appointed by the Legislative Audit CommitteeIndeterminate
Utah Office of the Legislative Auditor GeneralConstitutionalLegislativeUtah Constitution, Article VI, Sec. 33Utah Code, Title 36, Ch. 12, Sec. 15Nonpartisan position elected by vote on joint resolution in both chambers of legislature (candidate is recommended by Audit Committee to Legislative Management Committee, who votes on recommendation and forwards to legislature)6 years
Utah Office of the State AuditorConstitutionalExecutiveUtah Constitution, Article VII, Sec. 15Utah Code, Title 67, Ch. 3Statewide partisan election4 years / none
Vermont Office of the State AuditorConstitutionalExecutiveConstitution of Vermont, Ch. II § 43Vermont Statutes, Title 32, Ch. 3, Subch. 3Statewide partisan election2 years / none
Virginia Auditor of Public AccountsConstitutionalExecutiveConstitution of Virginia, Article IV, Sec. 18Code of Virginia, Title 30, Ch. 14Nonpartisan position elected by joint vote of both houses of General Assembly4 years / none
Washington Office of the State AuditorConstitutionalExecutiveConstitution of Washington, Article III, Sec. 1 and Sec. 3Revised Code of Washington, Ch. 43.09Statewide partisan election4 years / none
West Virginia Legislative Auditor, Post Audit DivisionStatutoryLegislativeWest Virginia Code, Ch. 4, Article 2Nonpartisan position appointed by Joint Committee on Government and FinanceIndeterminate
West Virginia State Auditor’s OfficeConstitutionalExecutiveConstitution of West Virginia, Article VII, Sec. 1West Virginia Code, Ch. 6, Article 9Statewide partisan election4 years / none
Wisconsin Legislative Audit BureauStatutoryLegislativeWisconsin Statutes, Ch. 13, Subch. IV, 13.94Nonpartisan position appointed by Joint Committee on Legislative Organization based on recommendation from Joint Legislative Audit CommitteeIndeterminate
Wyoming Department of AuditStatutoryExecutiveWyoming Statutes, Title 9, Ch. 2, Article 20, Sec. 3Nonpartisan position appointed by majority of Governor, Secretary of State, and State Treasurer, with advice and consent of Senate6 years / none
Wyoming State Auditor’s OfficeConstitutionalExecutiveWyoming Constitution, Article 4, Sec. 11 and 12Wyoming Statutes, Title 9, Ch. 1, Article 4Statewide partisan election4 years / none
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