Official Nebraska Government Website
Official Nebraska Government Website

Nebraska Auditor of Public Accounts
Mike Foley

Accountability, Integrity, Reliability

Mission, History, & Major Duties


Mission and Principles Statement

The mission of the Auditor of Public Accounts' office is to provide independent, accurate, and timely audits, reviews, or investigations of the financial operations of Nebraska State and local governments.

 

We will provide this information, as required by statute, to all policymakers and taxpayers through written reports and our Internet based Budget and Audit databases.


We will maintain a professionally prepared staff, utilizing up to date technology, and following current Government Auditing Standards.


History

The Office was created by the first territorial Legislature in 1855. The Auditor was the general accountant and revenue officer of the territory. The duties have expanded and evolved over the decades as modern accounting theory has been implemented. Click here for a listing of past State Auditors from 1855 to 2013.

 

The office of the Auditor of Public Accounts is one of six offices making up the executive branch of Nebraska State Government. The Auditor's salary is established by the Legislature. The Auditor also serves as a member of the following three boards:

  1. Board of State Canvassers
  2. State Records Board
  3. Suggestion Award Board

Major Duties

  • 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.