Nebraska Auditor of Public Accounts
| Nebraska Auditor of Public Accounts | |
| General information | |
| Office Type: | Partisan |
| Office website: | Official Link |
| Compensation: | $85,000 |
| 2025 FY Budget: | $6,776,668 |
| Term limits: | None |
| Structure | |
| Length of term: | 4 years |
| Authority: | Nebraska Constitution, Article IV, Section I |
| Selection Method: | Elected |
| Current Officeholder | |
Nebraska Auditor of Public Accounts
Mike Foley | |
| Elections | |
| Next election: | November 3, 2026 |
| Last election: | November 8, 2022 |
| Other Nebraska Executive Offices | |
| Governor • Lieutenant Governor • Secretary of State • Attorney General • Treasurer • Auditor • Commissioner of Education • Agriculture Director • Insurance Director • Natural Resources Director • Labor Commissioner • Public Service Commission • Board of Regents | |
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 Nebraska Auditor of Public Accounts is Mike Foley (R). Foley assumed office in 2023.
Authority
The state Constitution addresses the office of auditor of public accounts in Article IV, the Executive Department.[2]
Under Article IV, Section I:
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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 elects auditors in the midterm elections, that is, even-numbered years that are not presidential election years. For example, 2006, 2010, 2014 and 2018 were all auditor election years.
2022
- See also: Nebraska Auditor election, 2022
General election
General election for Nebraska Auditor of Public Accounts
Mike Foley defeated L. Leroy Lopez and Gene Siadek in the general election for Nebraska Auditor of Public Accounts on November 8, 2022.
Candidate | % | Votes | ||
| ✔ | Mike Foley (R) | 68.5 | 429,169 | |
 | L. Leroy Lopez (Legal Marijuana Now Party) | 19.3 | 120,987 | |
| Gene Siadek (L) | 12.2 | 76,223 | ||
| Total votes: 626,379 | ||||
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Republican primary election
Republican primary for Nebraska Auditor of Public Accounts
Mike Foley defeated Larry Anderson in the Republican primary for Nebraska Auditor of Public Accounts on May 10, 2022.
Candidate | % | Votes | ||
| ✔ | Mike Foley | 73.2 | 167,049 | |
| Larry Anderson | 26.8 | 61,061 | ||
| Total votes: 228,110 | ||||
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Legal Marijuana Now Party primary election
Legal Marijuana Now Party primary for Nebraska Auditor of Public Accounts
L. Leroy Lopez advanced from the Legal Marijuana Now Party primary for Nebraska Auditor of Public Accounts on May 10, 2022.
Candidate | % | Votes | ||
| ✔ | | L. Leroy Lopez | 100.0 | 912 |
| Total votes: 912 | ||||
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Libertarian primary election
Libertarian primary for Nebraska Auditor of Public Accounts
Gene Siadek advanced from the Libertarian primary for Nebraska Auditor of Public Accounts on May 10, 2022.
Candidate | % | Votes | ||
| ✔ | Gene Siadek | 100.0 | 1,799 | |
| Total votes: 1,799 | ||||
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2018
- See also: Nebraska Auditor election, 2018
General election
General election for Nebraska Auditor of Public Accounts
Incumbent Charlie Janssen defeated Jane Skinner in the general election for Nebraska Auditor of Public Accounts on November 6, 2018.
Candidate | % | Votes | ||
| ✔ | Charlie Janssen (R) | 57.6 | 380,666 | |
| Jane Skinner (D) | 42.4 | 280,669 | ||
| Total votes: 661,335 (100.00% precincts reporting) | ||||
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Democratic primary election
Democratic primary for Nebraska Auditor of Public Accounts
Jane Skinner advanced from the Democratic primary for Nebraska Auditor of Public Accounts on May 15, 2018.
Candidate | % | Votes | ||
| ✔ | Jane Skinner | 100.0 | 75,699 | |
| Total votes: 75,699 | ||||
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Republican primary election
Republican primary for Nebraska Auditor of Public Accounts
Incumbent Charlie Janssen advanced from the Republican primary for Nebraska Auditor of Public Accounts on May 15, 2018.
Candidate | % | Votes | ||
| ✔ | Charlie Janssen | 100.0 | 132,365 | |
| Total votes: 132,365 | ||||
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2014
| Nebraska Auditor, 2014 | ||||
|---|---|---|---|---|
| Party | Candidate | Vote % | Votes | |
| Republican |  Charlie Janssen |
59.1% | 294,688 | |
| Democratic | Amanda McGill | 40.9% | 204,221 | |
| Total Votes | 498,909 | |||
| Election results via Nebraska Secretary of State | ||||
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.[2]
Duties
The major duties 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.
State budget
The budget for the Nebraska Auditor of Public Accounts in Fiscal Year 2024-2025 was $6,776,668.[4]
Compensation
- See also: Compensation of state executive officers
The salaries of elected executive officials are set by the Nebraska State Legislature as mandated by the state constitution. Article IV, Section 25 states the following: [2]
|
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. |
2022
In 2022, the officer's salary was $85,000, according to the Council of State Governments.[5]
2021
In 2021, the auditor received a salary of $82,925, according to the Council of State Governments.[6]
2020
In 2020, the auditor received a salary of $85,000, according to the Council of State Governments.[7]
2019
In 2019, the auditor received a salary of $85,000, according to the Council of State Governments.[8]
2018
In 2018, the auditor received a salary of $85,000, according to the Council of State Governments.[9]
2017
In 2017, the auditor received a salary of $85,000, according to the Council of State Governments.[10]
2016
In 2016, the auditor received a salary of $85,000, according to the Council of State Governments.[11]
2015
In 2015, the auditor received a salary $85,000, according to the Council of State Governments.[12]
2014
In 2014, the auditor was paid an estimated $85,000, according to the Council of State Governments.[13]
2013
In 2013, the auditor was paid an estimated $85,000, according to the Council of State Governments.[14]
Historical officeholders
There were six auditors of public accounts of Nebraska Territory between 1855-1867.[15]
| 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 25 auditors of public accounts for the state of Nebraska since 1867. Of the 25 officeholders, 18 were Republican, four were Democrat, one was Democrat/Populist and two switched parties while in office.[15]
| List of Former Officeholders from 1867-Present | |||||
|---|---|---|---|---|---|
| # | Name | Tenure | Party | ||
| 1 | John Gillespie | 1867-1873 | |||
| 2 | Jefferson B. Weston | 1873-1879 | |||
| 3 | F.W. Liedtke | 1879-1880 | |||
| 4 | John Wallichs | 1880-1885 | |||
| 5 | H. A. Babcock | 1885-1889 | |||
| 6 | Thomas H. Benton | 1889-1893 | |||
| 7 | Eugene Moore | 1893-1897 | |||
| 8 | John F. Cornell | 1897-1901 | |||
| 9 | Charles Weston | 1901-1905 | |||
| 10 | Edward N. Searle Jr. | 1905-1909 | |||
| 11 | Silas R. Barton | 1909-1913 | |||
| 12 | W.B. Howard | 1913-1915 | |||
| 13 | William H. Smith | 1915-1919 | |||
| 14 | George W. Marsh | 1919-1927 | |||
| 15 | L. B. Johnson | 1927-1931 | |||
| 16 | George W. Marsh | 1931-1933 | |||
| 17 | William B. Price | 1933-1935 | |||
| 18 | Fred C. Ayres | 1935-1937 | |||
| 19 | William H. Price | 1937-1939 | |||
| 20 | Ray C. Johnson | 1939-1971 | |||
| 21 | Ray A.C. Johnson | 1971-1991 | |||
| 22 | John Breslow* | 1991-1999 | |||
| 23 | Kate Witek** | 1999-2007 | |||
| 24 | Mike Foley | 2007-2015 | |||
| 25 | Charlie Janssen | 2015-2023 | |||
| 26 | Mike Foley | 2023-present | |||
| 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
The link below is to the most recent stories in a Google news search for the terms Nebraska Auditor of Public Accounts. These results are automatically generated from Google. Ballotpedia does not curate or endorse these articles.
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
See also
| Nebraska | State Executive Elections | News and Analysis |
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External links
Footnotes
- ↑ Nebraska Auditor of Public Accounts, "Mission, History and Major Duties," accessed January 27, 2021
- ↑ 2.0 2.1 2.2 Nebraska Legislature, "Nebraska State Constitution," accessed January 27, 2021
- ↑ Nebraska Auditor of Public Accounts, "Mission, History and Major Duties," accessed January 27, 2021
- ↑ Nebraska.gov, "Agency Operations / State Aid / Construction Summary by Fund Type," accessed December 6, 2023
- ↑ Council of State Governments, "Book of the States 2022 Table 4.11: Selected State Administrative Officials: Annual Salaries," provided to Ballotpedia by CSG personnel
- ↑ Issuu, "The Book of the States 2021," accessed September 22, 2022
- ↑ Council of State Governments, "Selected State Administrative Officials: Annual Salaries, 2020," accessed January 26, 2021
- ↑ Council of State Governments, "Selected State Administrative Officials: Annual Salaries, 2019," accessed January 26, 2021
- ↑ Council of State Governments, "Selected State Administrative Officials: Annual Salaries, 2018," accessed January 26, 2021
- ↑ Council of State Governments, "Selected State Administrative Officials: Annual Salaries, 2017," accessed January 26, 2021
- ↑ Council of State Governments, "Selected State Administrative Officials: Annual Salaries, 2016," accessed August 27, 2016
- ↑ Council of State Governments, "Selected State Administrative Officials: Annual Salaries, 2015," accessed August 27, 2016
- ↑ Council of State Governments, "Selected State Administrative Officials: Annual Salaries," accessed December 3, 2014
- ↑ Council of State Governments, "Table 4.11 Selected State Administrative Officials: Annual Salaries," accessed January 31, 2014
- ↑ 15.0 15.1 2018-2019 Nebraska Bluebook, "State Executive Branch," accessed January 27, 2020
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