The state auditor of North Dakota is an independently elected constitutional officer in the executive branch of government of the U.S. state of North Dakota. Seventeen individuals have occupied the office of state auditor since statehood. The incumbent is Josh Gallion, a Republican.

History

Since the creation of the office with the state's constitution in 1889, the state has seen a total of 17 state auditors. The first eight state auditors all served within the first 25 years of the office's creation, but since then auditors such as Robert W. Peterson, who served for 24 years, have served for longer spans of time. The office has been held by the state's Democratic Party for only two years; that was from 1893 to 1894 when Arthur W. Porter was elected. All other auditors have been from the North Dakota Republican Party. It is also the only statewide office in North Dakota to have never been held by a member of the Nonpartisan League. The auditor originally served a two-year term, but this was extended to four in 1964 by a constitutional amendment.

Powers and duties

The state auditor is vested by law "with the duties, powers, and responsibilities involved in performing the postaudit of all financial transactions of state government, detecting and reporting any defaults, and determining that expenditures have been made in accordance with law and appropriation acts." Pursuant to this broad mandate, the state auditor is charged with auditing every state agency at least once in every two to four years or oftener as the law requires. Likewise, the state auditor is directed to audit every county, city, school district, and certain other political subdivisions at least once per biennium. The state auditor enjoys unrestricted access to the books and records of all governmental entities in North Dakota and may report to the attorney general the refusal or neglect of any public officer to obey the state auditor in the performance of official duties. Indeed, obstructing or misleading the state auditor is a felony.

Organization

The Office of the State Auditor is organized into the following divisions: