DOCSLIB.ORG

Wyoming Legislative Service Office

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Wyoming Legislative Service Office WYOMING LEGISLATIVE SERVICE OFFICE ISSUE BRIEF OTHER STATES’ LOCAL GOVERNMENT FISCAL PROCEDURES TRAINING August 2020 by Karla Smith, Senior Program Evaluator BACKGROUND Legislative Service Office staff presented an issue brief summarizing fiscal procedures training for Wyoming local government and political subdivision fiscal officers to the Management Audit Committee during its January 2020 meeting.1 The Committee requested further information regarding other states’ statutory requirements for fiscal procedures training for local government and special district clerks and treasurers. This issue brief examines the statutory requirements of Wyoming and nine comparator states regarding local government training in fiscal procedures. WYOMING Wyoming statutes do not require local government fiscal officers to complete state fiscal procedures training, but do require the State Auditor and the State Treasurer to provide voluntary education programs: To enhance the background and working knowledge of political subdivision treasurers in governmental accounting, portfolio reporting and compliance, and investments and cash management, the state auditor and the state treasurer shall conduct voluntary education programs for persons elected or appointed for the first time to any office or as an employee of any political subdivision where the duties of that office or positions of employment include taking actions related to investment of public funds and shall also hold annual voluntary continuing education programs for persons continuing to hold those offices and positions of 1 Wyoming LSO Issue Brief: Fiscal Procedures Training, January 2020 P a g e | 1 20IB004 • RESEARCH AND EVALUATION DIVISION • 200 W. 24th Street • Cheyenne, Wyoming 82002 TELEPHONE 307-777-7881 • EMAIL [email protected] • WEBSITE www.wyoleg.gov PAGE 2 OF 8 employment. The State Treasurer and State Auditor may contract with other persons with special knowledge in this area to provide these programs. 2 Recently, the State Auditor’s Office, in conjunction with the State Treasurer’s Office, launched a new training program aimed at increasing knowledge of audit standards and compliance.3 The State Auditor’s Office currently offers training for state fiscal staff and most courses are relevant and available to special district and local government fiscal personnel. These topics include: Budget 101, GAAP (Generally Accepted Accounting Principles), and Cost Accounting. The State Auditor’s and the State Treasurer’s Offices are working with entities such as the Wyoming County Treasurers Association, the Wyoming Association of County Officers, Wyoming Association of Municipal Clerks and Treasurers, Wyoming Association of Conservation Districts, and the newly formed Wyoming Association of Special Districts to integrate and expand voluntary training by including topics such as: the Wyoming Public Records Act, basic governmental accounting, reporting and compliance, investments, and cash management. One training conference occurred in February 2020, however, due to the COVID-19 pandemic, the summer and fall conferences were cancelled. 4 In addition to the training requirement for the State Auditor’s Office, Wyoming Statute 9-5-507 requires the Department of Audit, when necessary, “to instruct county and municipal officers in the proper mode of keeping accounts.”5 The Department provides financial training resources such as an Accounting Manual, Census Manual, Special District Handbook, and the Wyoming Municipal Handbook on their website.6 COMPARATOR STATES SUMMARY The following nine states were selected for comparison with Wyoming: • Arizona • New Mexico • Colorado • North Dakota • Idaho • South Dakota • Montana • Utah • Nebraska State statutes and approaches to local government fiscal procedures education varied among the nine comparator states. Like Wyoming, some states take a “carrot” approach whereby the state offers fiscal training but does not require local governments to participate. Other states follow a 2 W.S. § 9-4-831(j). 3 Wyoming LSO Issue Brief: Fiscal Procedures Training, January 2020 4 Per official at the State Auditor’s Office. 5 W.S. § 9-1-507 (a)(iv). 6 Management Audit Committee meeting minutes, January 29, 2020. https://wyoleg.gov/InterimCommittee/2020/SMA-20200129MeetingMinutes.pdf 20IB004 • RESEARCH AND EVALUATION DIVISION • 200 W. 24th Street • Cheyenne, Wyoming 82002 Telephone 307-777-7881 • Email [email protected] • Website www.wyoleg.gov PAGE 3 OF 8 “stick” approach which requires local government officials or fiscal officers to complete training. Two states do not have any statutory requirements for local government fiscal training. Local government official/employee required to complete fiscal training Utah statute requires local district board members to complete fiscal training provided by the Utah State Auditor.7 Similar legislation is currently pending in the Nebraska Legislature. If passed, 2020 LB781 will require city treasurers to complete annual continuing education provided by the Nebraska State Auditor.8 Table 1. States require local government fiscal training. Legal Training State Fiscal Training Requirement Training Provider authority Recipients Nebraska 2020 City Treasurers must take Training must be approved City introduced continuing education annually. by State Auditor of Public Treasurers bill LB781 Accounts. Utah Utah Code Local District Board members State Auditor. Local § 17B-1-312 must complete training within district one year of taking office. board members Source: LSO statute review. State government entity required to provide fiscal training Similar to Wyoming, four states (Arizona, Colorado, New Mexico, South Dakota) have enacted statutes which require an agency, division, or section of state government to provide fiscal procedures training or guidance. A fifth state (Montana) has a similar requirement in administrative rule. Although each of these five states require trainings be offered, local governments are not required to participate. Three states (Colorado, Montana, New Mexico) have a state agency local government department or division which provides the fiscal trainings and resources. Two states have a legislatively appointed state auditor (Arizona and South Dakota) and the legislative audit departments provide training or guidance. The Arizona Office of Auditor General is a fiscal auditing function with approximately 220 employees. The South Dakota Department of Legislative Audit performs fiscal audits and approves independent public accountants who perform government audits. Neither office performs program evaluations. 7 Utah Code § 17B-1-312 8 The State Auditor of Nebraska, Utah, and Wyoming is an elected executive branch official. 20IB004 • RESEARCH AND EVALUATION DIVISION • 200 W. 24th Street • Cheyenne, Wyoming 82002 Telephone 307-777-7881 • Email [email protected] • Website www.wyoleg.gov PAGE 4 OF 8 Table 2. States provide local government fiscal training, but attendance is voluntary. Legal Training State Fiscal Training Requirement Training Provider authority Recipients Arizona A.R.S. § Arizona Auditor General must Arizona Auditor Counties, Cities & 41- enforce uniform accounting and General. Towns, Community 1279.21 instruct local officers. Colleges, School Districts, K-12, Charter Schools, Special districts Colorado C .R.S. § Division encourages and Department of Officials and 41- cooperates in training events, Local Affairs, employees of local 1279.21 serves as a clearinghouse for Division of Local governments: providing technical assistance, Government. municipal develops solutions, and makes corporations, quasi referrals to state and federal municipalities, agencies. counties, local improvement and service districts Montana ARM Division provides technical Department of Local Governments 2.1.101(f) assistance and training on Administration, accounting and financial State Fiscal records and works with local Services Division, governments to ensure Local Government compliance. Services Bureau. New NMSA § Division has authority and duty Department of Local public bodies Mexico 6-6-2(k), to make rules and prescribe Finance and (l) how local public bodies prepare Administration, their budgets and financial Local Government reports. The Bureau provides Division and assistance and training. Financial Management Bureau. South SDCL § Department provides Department of Counties, Dakota 4-11-2. accounting manuals and Legislative Audit. municipalities, assistance to implement school districts accounting systems, holds periodic workshops and offers assistance by telephone and on- site. Source: LSO statute review 20IB004 • RESEARCH AND EVALUATION DIVISION • 200 W. 24th Street • Cheyenne, Wyoming 82002 Telephone 307-777-7881 • Email [email protected] • Website www.wyoleg.gov PAGE 5 OF 8 No statutory requirement for fiscal training Idaho and North Dakota do not have requirements for local government fiscal training or the provision of guidance materials. However, both states have professional associations which fulfill this role by offering training to local governments or political subdivisions. Table 3. States without required local government fiscal training. State Training Provider Training Recipients Idaho Association of Idaho Cities provides training and specific City fiscal officers fiscal certifications. Many city fiscal officer job descriptions require certification. North Dakota Various professional associations provide training and Cities, Counties, the State Auditor may assist. School Boards, etc. Source: LSO statute
Load more

Recommended publications
  • Department of State Treasurer Raleigh, North Carolina Statewide Financial
    STATE OF NORTH CAROLINA DEPARTMENT OF STATE TREASURER RALEIGH, NORTH CAROLINA STATEWIDE FINANCIAL STATEMENT AUDIT PROCEDURES FOR THE YEAR ENDED JUNE 30, 2014 OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA STATE AUDITOR STATE OF NORTH CAROLINA Office of the State Auditor 2 S. Salisbury Street 20601 Mail Service Center Raleigh, NC 27699-0601 Telephone: (919) 807-7500 Fax: (919) 807-7647 Beth A. Wood, CPA Internet State Auditor http://www.ncauditor.net AUDITOR’S TRANSMITTAL The Honorable Pat McCrory, Governor Members of the North Carolina General Assembly The Honorable Janet Cowell, State Treasurer Department of State Treasurer As part of our audit of the State of North Carolina’s financial statements, we have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Governmental Auditing Standards, issued by the Comptroller General of the United States, selected elements of the Department of State Treasurer’s financial statements, as of and for the year ended June 30, 2014. For State Health Plan cash basis expenditures, we made reference to the reports of other auditors as a basis, in part, for our opinion on the State’s financial statements. Our audit was performed by authority of Article 5A of Chapter 147 of the North Carolina General Statutes. Our audit objective was to render an opinion on the State of North Carolina’s financial statements and not the Department’s financial statements. However, the report included herein is in relation to our audit scope at the Department and not to the State of North Carolina as a whole.
    [Show full text]
  • State Auditor
    To Ill vote No\/. 4t~ STATE AUDITOR I Paid for by Friends of Tom Wagner I Friends of Tom Wagner Hrst-Cia.-is ~,;Jaii P.O . Box 791 Presorted Dover, DE 19903 CSPosta~ Keep PAID Wilmington. DE State Auditor R. Thomas Wagner Permit Ko. 1858 CFE, CGFM, CICA Demonstrated Independence Tom Wagner is the last line of defense against one-party government. Since July 2013 Jorn Wagner Identified; • $1.9 million in fraud, waste, and abuse • $2 million in unclaimed federal reimbursements • More than $18 million in audit findings and cost savings "As State Auditor, I'll fight to ensure our state government and public schools spend your tax dollars effectively. You work hard for your money and you deserve an Auditor who will work just as hard to protect it." - BRENDA MA YRACK '·. __.,., ·.; 0328914M ,, . .,,._., -----~ ,,. ' The no-nonsense auditor we need to protect our tax dollars. BRENDA HAS THE RIGHT EXPERIENCE ... "Brenda will reform Wilmington attorney with a solo law practice the Auditor's office focused on auditing and audit defense. and eliminate wasteful Tech entrepreneur. practices from state University of Delaware honors graduate with government. a law degree and masters in government management from the University of Wisconsin. Delaware families need a tough but fair ... TO FIGHT FOR DELAWARE'S TAXPAYERS. ally like Brenda Push agencies to improve performance and get fighting to protect better results for you and your family. taxpayer dollars." Leave politics at the door and focus on what's not working in Dover with a fair audit plan. - CONGRESSMAN JOHN CARNEY Modernize the Auditor's office and ensure it has (FORMER LT.
    [Show full text]
  • EXECUTIVE DEPARTMENT SECTION VI-1 Executive Officers Enumerated - Offices and Records - Duties
    OKLAHOMA CONSTITUTION ARTICLE VI - EXECUTIVE DEPARTMENT SECTION VI-1 Executive officers enumerated - Offices and records - Duties. A. The Executive authority of the state shall be vested in a Governor, Lieutenant Governor, Secretary of State, State Auditor and Inspector, Attorney General, State Treasurer, Superintendent of Public Instruction, Commissioner of Labor, Commissioner of Insurance and other officers provided by law and this Constitution, each of whom shall keep his office and public records, books and papers at the seat of government, and shall perform such duties as may be designated in this Constitution or prescribed by law. B. The Secretary of State shall be appointed by the Governor by and with the consent of the Senate for a term of four (4) years to run concurrently with the term of the Governor. Amended by State Question Nos. 509 to 513, Legislative Referendum Nos. 209 to 213, adopted at election held on July 22, 1975, eff. Jan. 8, 1979; State Question No. 594, Legislative Referendum No. 258, adopted at election held on Aug. 26, 1986; State Question No. 613, Legislative Referendum No. 270, adopted at election held on Nov. 8, 1988. SECTION VI-2 Supreme power vested in Governor. The Supreme Executive power shall be vested in a Chief Magistrate, who shall be styled "The Governor of the State of Oklahoma." SECTION VI-3 Eligibility to certain state offices. No person shall be eligible to the office of Governor, Lieutenant Governor, Secretary of State, State Auditor and Inspector, Attorney General, State Treasurer or Superintendent of Public Instruction except a citizen of the United States of the age of not less than thirty-one (31) years and who shall have been ten (10) years next preceding his or her election, or appointment, a qualified elector of this state.
    [Show full text]
  • Report from the State Auditor's Office
    OFFICE OF THE 1 STATE AUDITOR Making Government Work Better Presentation to the Massachusetts Collectors and Treasurers Association June 14, 2011 Gerald A. McDonough, Deputy Auditor for Legal and Policy Office of the State Auditor Suzanne M. Bump Auditor Bump’s Priorities 2 Retooling the Office of the State Auditor for the 21st century: New employees with appropriate credentials. A diverse workforce that reflects the Commonwealth’s residents. A diversity of experiences, to meet Auditor Bump’s goals for auditing. A focus on different kinds of audits: Performance audits Tax expenditure audit Audits that help make government work better: For example, the recent audit of district courts and the new probation fees. State Audits 3 OSA audits state agencies, including: institutions of higher education; health and human service agencies; constitutional offices; and other state government executive offices, functions, and programs. Partners with a major accounting firm in performing the Single Audit of the Commonwealth, a comprehensive annual financial and compliance audit of the Commonwealth as a whole that encompasses the accounts and activities of all state agencies. Oversees state agencies’ responsibilities under the Commonwealth’s Internal Control Statute, including investigating referrals of variances, thefts, etc. Educates, guides, and assists state agencies on the importance of internal controls in order to mitigate risk. Authority and Vendor Audits 4 OSA audits quasi-public authorities such as Massport, MassDOT, and local housing authorities. Auditor Bump is enhancing the office’s work in auditing the Commonwealth’s vendors: Her goal is to identify funds that are misappropriated by vendors through waste, fraud, and abuse.
    [Show full text]
  • Legislative Oversight in Delaware
    Legislative Oversight in Delaware Capacity and Usage Assessment Oversight through Analytic Bureaucracies: Minimal Oversight through the Appropriations Process: Moderate Oversight through Committees: Limited Oversight through Administrative Rule Review: Minimal Oversight through Advice and Consent: Minimal Oversight through Monitoring Contracts: Limited Judgment of Overall Institutional Capacity for Oversight: Moderate Judgment of Overall Use of Institutional Capacity for Oversight: Moderate Summary Assessment Delaware appears to emphasize resolving agency performance problems rather than punishing or eliminating poorly performing programs. One element that may explain this solution-driven approach is the nature of Delaware’s general assembly itself--a small legislature with no term limits. This allows legislators to serve for long periods of time and to become better acquainted with their counterparts across the aisle, producing a more collegial environment where partisan confrontation on every issue is not always desirable. We were told that there are “a lot of relationships in a small legislature, so it is better to pick your battles than to oppose every measure.” (interview notes, 7/25/18). Major Strengths Delaware’s legislature possesses several tools to conduct oversight, foremost among them the Joint Legislative Oversight and Sunset Committee (JLOSC). This committee works with staff to conduct a very thorough review of a small number of government entities. The committee rarely eliminates these entities, although it has the power to do so. Rather it tries to determine how to improve the entities’ performance. Based on its recommendations for improvement, the committee staff and the entity help draft legislation to resolve performance problems. The emphasis the committee places on enacting legislation to resolve performance problems that it identifies ensures that oversight hearings are more than merely public scolding.
    [Show full text]
  • Audit of the Agribusiness Development Corporation
    Audit of the Agribusiness Development Corporation A Report to the Legislature of the State of Hawai‘i Report No. 21-01 January 2021 OFFICE OF THE AUDITOR STATE OF HAWAI‘I OFFICE OF THE AUDITOR STATE OF HAWAI‘I Constitutional Mandate Pursuant to Article VII, Section 10 of the Hawai‘i State Constitution, the Office of the Auditor shall conduct post-audits of the transactions, accounts, programs and performance of all departments, offices and agencies of the State and its political subdivisions. The Auditor’s position was established to help eliminate waste and inefficiency in government, provide the Legislature with a check against the powers of the executive branch, and ensure that public funds are expended according to legislative intent. Hawai‘i Revised Statutes, Chapter 23, gives the Auditor broad powers to examine all books, records, files, papers and documents, and financial affairs of every agency. The Auditor also has the authority to summon people to produce records and answer questions under oath. Our Mission To improve government through independent and objective analyses. We provide independent, objective, and meaningful answers to questions about government performance. Our aim is to hold agencies accountable for their policy implementation, program management, and expenditure of public funds. Our Work We conduct performance audits (also called management or operations audits), which examine the efficiency and effectiveness of government programs or agencies, as well as financial audits, which attest to the fairness of financial statements of the State and its agencies. Additionally, we perform procurement audits, sunrise analyses and sunset evaluations of proposed regulatory programs, analyses of proposals to mandate health insurance benefits, analyses of proposed special and revolving funds, analyses of existing special, revolving and trust funds, and special studies requested by the Legislature.
    [Show full text]
  • Chapter 3 Auditor
    Utah Code Chapter 3 Auditor 67-3-1 Functions and duties. (1) (a) The state auditor is the auditor of public accounts and is independent of any executive or administrative officers of the state. (b) The state auditor is not limited in the selection of personnel or in the determination of the reasonable and necessary expenses of the state auditor's office. (2) The state auditor shall examine and certify annually in respect to each fiscal year, financial statements showing: (a) the condition of the state's finances; (b) the revenues received or accrued; (c) expenditures paid or accrued; (d) the amount of unexpended or unencumbered balances of the appropriations to the agencies, departments, divisions, commissions, and institutions; and (e) the cash balances of the funds in the custody of the state treasurer. (3) (a) The state auditor shall: (i) audit each permanent fund, each special fund, the General Fund, and the accounts of any department of state government or any independent agency or public corporation as the law requires, as the auditor determines is necessary, or upon request of the governor or the Legislature; (ii) perform the audits in accordance with generally accepted auditing standards and other auditing procedures as promulgated by recognized authoritative bodies; (iii) as the auditor determines is necessary, conduct the audits to determine: (A) honesty and integrity in fiscal affairs; (B) accuracy and reliability of financial statements; (C) effectiveness and adequacy of financial controls; and (D) compliance with the law. (b) If any state entity receives federal funding, the state auditor shall ensure that the audit is performed in accordance with federal audit requirements.
    [Show full text]
  • Senior Auditor Evaluator I, Branch 3
    CALIFORNIA STATE AUDITOR | Senior Auditor Evaluator I, Branch 3 CALIFORNIA STATE AUDITOR CAREER OPPORTUNITY SENIOR AUDITOR EVALUATOR I Branch 3 Job Control 96354 OUR MISSION The California State Auditor promotes the efficient and effective management of public funds and programs by providing to citizens and the State independent, objective, accurate, and timely evaluations of state and local governments' activities. auditor.ca.gov CALIFORNIA STATE AUDITOR | Senior Auditor Evaluator I, Branch 3 The California State Auditor is the State’s independent and nonpartisan auditing and investigative arm, serving the California State Legislature and the public. For nearly 60 years, the office has served California by auditing and reviewing state, local, or publicly created agency performance and operations; identifying wrongdoing or WHO mismanagement; and providing insight on issues. Our audits result in truthful, balanced, and unbiased information WE ARE that clarifies issues and brings more accountability to government programs. We pride ourselves on proposing innovative solutions to problems identified by our audits so that state and other public agencies can better serve Californians. Each year our recommendations result in meaningful change to government, saving taxpayers millions of dollars. The California State Auditor is now accepting COMPENSATION/BENEFITS applications for up to two Senior Auditor Evaluator I level positions. Individuals in this position serve CLASSIFICATION ANNUAL SALARY RANGE important roles in improving California government by Senior Auditor Evaluator I $68,268–89,736 assuring the performance, accountability, and transparency that its citizens deserve. Senior Auditor Evaluator I's in Branch 3 typically oversee performance Features of the comprehensive benefit package include: audits. If you are ready to take your audit career to the next level, read the details in this bulletin and submit an • Retirement (defined benefit plan), as well as 401(k) application.
    [Show full text]
  • Legislative Oversight in Hawaii
    Legislative Oversight in Hawaii Capacity and Usage Assessment Oversight through Analytic Bureaucracies: Moderate Oversight through the Appropriations Process: Moderate Oversight through Committees: High Oversight through Administrative Rule Review: Minimal Oversight through Advice and Consent: Limited Oversight through Monitoring Contracts: Moderate Judgment of Overall Institutional Capacity for Oversight: High Judgment of Overall Use of Institutional Capacity for Oversight: High Summary Assessment Hawaii has multiple analytic support agencies that aid the legislature with its oversight responsibilities. The system stresses transparency and public accessibility of audit reports. Audit reports are used regularly in committee hearings. Sunrise and sunset reviews provide a mechanism for legislators to influence state agencies. Analytic bureaucracies aid in these reviews. Audits also provide a mechanism to oversee contracts despite the fact that the executive branch is primarily empowered1 to review and monitor contracts. Major Strengths Audit reports are well publicized and summaries are prepared with the intent to promote public understanding and accessibility to Hawaii’s citizens. The auditor’s office provides one- page follow-up reports that describe actions taken in response to its reports. Moreover, the audit reports themselves address whether the legislature and agencies acted on audit recommendations. Audits provide a mechanism that the legislature uses to oversee contracts even though the executive branch is solely empowered to monitor contracts. Audits are used in making budget decisions and standing committees attempt to pass legislation based on audit findings. Challenges 1 http://spo.hawaii.gov/procurement-wizard/manual/contract-management/, accessed 9/5/18. The governor has strong appointment powers and can thus exert a lot of control over state government.
    [Show full text]
  • Legislative Oversight of State Government Contracts April 2021
    Legislative Oversight of State Government Contracts April 2021 By Professor Marjorie Sarbaugh-Thompson and Jennifer Giallombardo, Sean Kammer with Madelyn Lardner Wayne State University Political Science Department This report is sponsored by the Levin Center at Wayne Law and Wayne State University's Center for Urban Studies TABLE OF CONTENTS 1. EXECUTIVE SUMMARY ................................................................................................................. 3 A.RECOMMENDATIONS ON BEST PRACTICES ......................................................................................... 4 B.BRIEF OVERVIEW OF CONTRACT OVERSIGHT IN THE SIX STATES EXAMINED ................................... 7 C.CONCLUSIONS .................................................................................................................................. 11 2. STATE LEGISLATIVE OVERSIGHT OF STATE GOVERNMENT CONTRACTS: DETAILED REPORT ................................................................................................................................................. 12 A.MOTIVATION FOR THE RESEARCH.................................................................................................... 12 B.THE RISING USE OF CONTRACTS BY STATE GOVERNMENTS ............................................................ 12 C.GOOD LEGISLATIVE OVERSIGHT IN GENERAL ................................................................................. 15 D.ADDITIONAL RECOMMENDATIONS SPECIFIC TO CONTRACT OVERSIGHT ........................................
    [Show full text]
  • Auditor of State
    ANNUAL FINANCIAL REPORT OF THE AUDITOR OF STATE OF THE STATE OF INDIANA FOR THE FISCAL YEAR ENDED JUNE 30, 2005 VOLUME II CONNIE KAY NASS AUDITOR OF STATE i CONNIE KAY NASS AUDITOR OF STATE ii FORMER AUDITORS OF STATE Term Name Political Party 1816-1828 William H. Lilley Party Unknown 1828-1829 Benjamin I. Blythe Party Unknown 1829-1844 Morris Morris Party Unknown 1844-1847 Horatio J. Harris Party Unknown 1847-1850 Douglas Maguire Whig 1850-1853 Erastus W.H. Ellis Democrat 1853-1855 John P. Dunn Democrat 1855-1857 Hiram E. Talbot Fusion-"Peoples" 1857-1861 John W. Dodd Democrat 1861-1863 Albert Lange Republican 1863-1865 Joseph Ristine Democratic Union 1865-1869 Thomas P. McCarthy Republican 1869-1871 John D. Evans Republican 1871-1873 John C. Shoemaker Democrat 1873-1875 James A. Wilder Republican 1875-1879 Ebenezer Henderson Democrat 1879-1881 Mahlon D. Manson Democrat 1881-1883 Edward H. Wolfe Republican 1885-1887 James H. Rice Democrat 1887-1891 Bruce Carr Republican 1891-1895 John O. Henderson Democrat 1895-1899 Americus C. Daily Republican 1899-1903 William H. Hart Republican 1903-1905 David E. Sherrick Republican 1905-1906 Warren Bigler Republican 1906-1910 John C. Billheimer Republican 1910-1914 William H. O'Brien Democrat 1914-1916 Dale J. Crittenberger Democrat 1916-1920 Otto Clauss Republican 1920-1922 William J. Oliver Republican 1922-1924 Robert Bracken Democrat 1924-1928 Lewis S. Bowman Republican 1928-1930 Arch N. Bobbit Republican 1930-1934 Floyd E. Williamson Democrat 1934-1938 Laurence F. Sullivan Democrat 1938-1940 Frank G. Thompson Democrat 1940-1944 Richard T.
    [Show full text]
  • TABLE 4.27 State Auditors: 2019
    AUDITORS AND COMPTROLLERS TABLE 4.27 State Auditors: 2019 Legal Method Maximum State or other basis for of U.S. State consecutive jurisdiction State Agency Agency head Title office selection Term of office citizen resident terms allowed Department of Examiners of Alabama Rachel Riddle Chief Examiner S LC 7 yrs. « … None Public Accounts Alaska Division of Legislative Audit Kris Curtis Legislative Auditor C, S L (a) … … None Arizona Office of the Auditor General Lindsey Perry Auditor General S LC 5 yrs. … … None Arkansas Division of Legislative Audit Roger A. Norman Legislative Auditor S LC Indefinite « « None California Bureau of State Audits Elaine M. Howle State Auditor S G 4 yrs. « … None Colorado Office of the State Auditor Dianne E. Ray State Auditor C,S LC 5 yrs. … … None Office of the Auditors of John C. Geragosian and Connecticut State Auditors S L 4 yrs. … … None Public Accounts Robert Kane Office of the Auditor Delaware Kathleen McGuiness Auditor of Accounts C, S E 4 yrs. « « None of Accounts Florida Office of the Auditor General Sherrill F. Norman Auditor General C, S L (a) … … None Department of Audits Georgia Greg S. Griffin State Auditor S L Indefinite … … None and Accounts Hawaii Office of the Auditor Les Kondo State Auditor C L 8 yrs. … « None Legislative Services Office— Idaho April J. Renfro Division Manager S LC (b) … … None Legislative Audits Illinois Office of the Auditor General Frank Mautino Auditor General C, S L 10 yrs. … … None Indiana State Board of Accounts Paul D. Joyce State Examiner S GLC 4 yrs. … … None Iowa Office of the Auditor of State Rob Sand Auditor of State C, S E 4 yrs.
    [Show full text]