Missouri State Auditor

Missouri State Auditor
Post	State Auditor of Missouri
Incumbent	Scott Fitzpatrick
Incumbentsince	January 9, 2023
Style	The Honorable
Seat	Jefferson City, Missouri
Appointer	Popular election
Termlength	Four years, renewable once consecutively
Formation	1820
First	William P. Hall

Missouri State Auditor

The Missouri State Auditor is a statewide elected official charged with independent oversight of public funds in Jefferson City, Missouri. The office provides financial audit, performance audit, and investigative functions for state agencies, local governments, and publicly funded entities, interacting with entities such as the Missouri General Assembly, Missouri Department of Transportation, and county administrations across St. Louis County, Jackson County, and rural jurisdictions. The auditor works alongside officials in the Governor of Missouri's office, the Missouri State Treasurer, and the Missouri Attorney General while operating within frameworks shaped by statutes like the Missouri Constitution of 1945 and state audit standards comparable to guidelines from the Government Accountability Office and professional bodies such as the American Institute of Certified Public Accountants.

Office and duties

The office, based in Missouri State Capitol in Jefferson City, executes financial audits of the State of Missouri's comprehensive annual financial report, single audits for federal assistance traced to programs administered by agencies like the Missouri Department of Health and Senior Services and the Missouri Department of Social Services, and performance audits examining efficiency of operations in institutions including the University of Missouri System and the Missouri Department of Corrections. The auditor maintains an audit plan coordinated with committees of the Missouri House of Representatives and the Missouri Senate, issues audit reports to the Missouri General Assembly, and refers alleged criminal conduct to prosecuting authorities such as county prosecutors in Cole County and the St. Louis City circuit. The office employs certified public accountants and investigators trained to follow standards from the Council of the Inspectors General on Integrity and Efficiency and the Association of Certified Fraud Examiners.

History

The office originated in the territorial period and was formalized as Missouri prepared for statehood in the early 19th century during the era of leaders like Thomas Jefferson and events such as the Missouri Compromise. Early auditors oversaw frontier fiscal matters as population centers like St. Louis and Hannibal, Missouri grew. Reforms in the late 19th and early 20th centuries paralleled Progressive Era initiatives associated with figures like Robert M. La Follette and institutions such as the National Municipal League, expanding professional standards and technical capacity. The 1945 revision of the Missouri Constitution of 1945 and postwar federal programs increased the audit workload; subsequent developments amid the Great Society era and later federal mandates shifted focus toward federal single audits, interoperating with agencies including the United States Department of Health and Human Services and the United States Department of Transportation.

Election and term

The auditor is elected statewide in partisan elections concurrent with midterm cycles, often held the same year as contests for United States Senate seats and gubernatorial elections involving the Governor of Missouri. Candidates are nominated through party processes of organizations such as the Missouri Republican Party and the Missouri Democratic Party, and the office has been held by members of both parties, reflecting statewide electoral dynamics reminiscent of contests for offices like the Missouri Secretary of State and the State Treasurer of Missouri. The term is four years with informal limits influenced by succession patterns observed in offices like the Governor of Missouri; vacancies have been filled at times by gubernatorial appointments and special elections consistent with provisions in the Missouri Revised Statutes.

Powers and responsibilities

Statutory authority grants the auditor power to conduct audits, issue subpoenas, and inspect books of state agencies, political subdivisions such as Kansas City, Missouri and Springfield, Missouri, school districts including St. Louis Public Schools, and entities receiving public funds like nonprofit contractors tied to projects funded by the United States Department of Education. The auditor investigates allegations of fraud, waste, and abuse and reports findings to the Missouri General Assembly and law enforcement entities like the Missouri State Highway Patrol and county prosecutors. Responsibilities include oversight of municipal finance practices, internal control assessments for institutions such as the Missouri Department of Revenue, and compliance audits tied to federal grant programs administered by the United States Department of Agriculture and the Centers for Medicare & Medicaid Services.

Notable audits and controversies

The office has produced high-profile reports that prompted legislative action, administrative reforms, and criminal investigations. Audits have scrutinized Medicaid claims administered by the Missouri Department of Social Services, capital projects overseen by the Missouri Department of Transportation, and spending at major institutions like the University of Missouri System, generating debate among political actors including governors, state legislators, and interest groups such as public employee unions and taxpayer advocacy organizations. Controversies have occasionally involved allegations of politicization reported during administrations overlapping with figures like Eric Greitens and discussions in the Missouri General Assembly about audit scope and subpoena authority. Reports have been cited in litigation in courts including the Missouri Supreme Court and federal district courts in the Western District of Missouri.

List of auditors

A chronological roster includes early territorial and state-era auditors, 19th-century officeholders active during eras linked to figures such as Alexander McNair and Thomas Hart Benton, 20th-century auditors who served amid Progressive and New Deal transformations, and contemporary auditors whose tenures intersected with administrations like those of governors John Ashcroft, Wesley Bolin-era contemporaries in other states, and later governors including Jay Nixon and Eric Greitens. Recent auditors include officials who moved between statewide offices such as the Secretary of State of Missouri and the State Treasurer of Missouri, reflecting common career paths in Missouri politics.

Category:Missouri constitutional officers Category:State auditors of the United States