The auditor of public accounts of Nebraska, more commonly known as the "state auditor", is an elected constitutional officer in the

executive branch The Executive, also referred as the Executive branch or Executive power, is the term commonly used to describe that part of government which enforces the law, and has overall responsibility for the governance of a State (polity), state. In poli ...

of the U.S. state of

Nebraska Nebraska () is a state in the Midwestern region of the United States. It is bordered by South Dakota to the north; Iowa to the east and Missouri to the southeast, both across the Missouri River; Kansas to the south; Colorado to the southwe ...

. Twenty-five individuals have held the office of auditor of public accounts since statehood. The current auditor is Mike Foley, a

Republican Republican can refer to: Political ideology * An advocate of a republic, a type of government that is not a monarchy or dictatorship, and is usually associated with the rule of law. ** Republicanism, the ideology in support of republics or agains ...

Powers and duties

The auditor of public accounts has the constitutional authority to audit all state fiscal activity and the fiduciary responsibility to promulgate audit standards applicable to all state agencies and local governments. To this end, the Office of the Auditor of Public Accounts (APA) engages in financial audits of every state agency, officer, board, bureau and commission, conducts the annual

single audit In the United States, the Single Audit, Subpart F of the OMB Uniform Guidance, is a rigorous, organization-wide audit or examination of an entity that expends $750,000 or more of federal assistance (commonly known as federal funds, federal grants, ...

of federal awards received by the state, and investigates both reported and alleged waste, fraud, and mismanagement throughout state and local government. With respect to local governments, APA annually audits the accounts of most counties and each educational service district, registers school, municipal and public bonds, and prescribes uniform accounting and budgeting systems for all political subdivisions in Nebraska. Financial audits of all other local governments are generally prepared by private-sector auditors and reviewed by APA staff for compliance with the law and the duly promulgated audit standards. Aside from financial audits, APA also conducts performance audits of local governments receiving more than $25,000 of state aid in any fiscal year and of state agencies when directed by the state legislature. These audits provide critical information to state lawmakers on the economy, efficiency, and effectiveness of public programs and influence public policy debates.

Powers and duties

List of territorial auditors

List of state auditors

Notes

References