North Dakota State Auditor
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The North Dakota State Auditor is a political office in
North Dakota North Dakota () is a U.S. state in the Upper Midwest, named after the indigenous Dakota Sioux. North Dakota is bordered by the Canadian provinces of Saskatchewan and Manitoba to the north and by the U.S. states of Minnesota to the east, So ...
. The
auditor An auditor is a person or a firm appointed by a company to execute an audit.Practical Auditing, Kul Narsingh Shrestha, 2012, Nabin Prakashan, Nepal To act as an auditor, a person should be certified by the regulatory authority of accounting and a ...
's duty is to oversee the four divisions of the Office of the State Auditor: State Audit, which audits the state of North Dakota; Local Government Audit, which performs
audits An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon.” Auditing ...
of counties, school districts, and other political subdivisions; Royalty Audit, which performs audits of federal royalty payments from oil, gas, and coal leases located within the state, and Division of North Dakota University System Performance Audit, which conducts university audits. The current state auditor is Josh Gallion. Since the creation of the office with the state's constitution in 1889, the state has seen a total of 16 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 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 The North Dakota Republican Party is the North Dakota affiliate of the United States Republican Party. Its platform is conservative. It is currently the dominant party in the state, controlling North Dakota's at-large U.S. House seat, both U.S. ...
. It is the only statewide office in North Dakota to have never been held by a member of the
Nonpartisan League The Nonpartisan League (NPL) was a left-wing political party founded in 1915 in North Dakota by Arthur C. Townley, a former organizer for the Socialist Party of America. On behalf of small farmers and merchants, the Nonpartisan League advocat ...
. The Auditor originally served a two-year term, but this was extended to four in 1964 by a constitutional amendment.


See also

* List of North Dakota State Auditors


References

North Dakota North Dakota () is a U.S. state in the Upper Midwest, named after the indigenous Dakota Sioux. North Dakota is bordered by the Canadian provinces of Saskatchewan and Manitoba to the north and by the U.S. states of Minnesota to the east, So ...
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