Arkansas State Auditor

The Arkansas State Auditor (formally known as the Auditor of State) is a constitutional officer within the executive branch of the U.S. state of Arkansas. Thirty-five individuals have occupied the office of state auditor since statehood. The incumbent is Dennis Milligan, a Republican who took office in 2023.

Auditor of State
Seal of the Auditor
Incumbent
Dennis Milligan
since January 2023
StyleThe Honorable
Term lengthFour years
Constituting instrumentArkansas Constitution, Amendment 63, Article 6
PrecursorTerritorial Auditor
Arkansaw Territory
July 4, 1819–June 15, 1836
FormationJune 15, 1836
First holderElias N. Conway
SuccessionStatewide election
Salary$85,000
Websitewww.auditor.ar.gov

Powers and duties

In Arkansas, the state auditor serves as the general accountant or "bookkeeper" of state government.[1] As such, the auditor is responsible for preauditing claims against the state, issuing warrants on the state treasury in payment of claims approved, enforcing the state's unclaimed property laws, accounting for monthly revenues, expenditures, and cash balances by fund, and administering payroll for state legislators, elected executive branch officials and the judiciary.[2]

While the state auditor is the general accountant for the state, he or she is not the state's comptroller, which in the public sector is typically responsible for statewide financial accounting and reporting. That role is instead performed by the Arkansas Department of Finance and Administration, which operates under the direction and supervision of the governor.[3] Similarly, the state auditor does not conduct financial or performance postaudits of state agencies and local governments. Rather, that is the job of the Division of Legislative Audit, whose head is appointed by and reports to the state legislature.[4]

History

The auditor's office was created on July 4, 1819, when Arkansaw Territory was created from the Missouri Territory. All constitutional officers of Arkansas were appointed by a joint session of the General Assembly of Arkansas Territory, except the governor. Upon statehood in 1836, the position took the current name. When the Arkansas Constitution of 1868 was ratified during the Reconstruction era, direct election of constitutional officers was among the reforms listed in the new document. Auditors were elected to four-year terms in partisan elections. This system remained in place when the Arkansas Constitution of 1874 was adopted, which remains in effect today.[5][6]

Prior to Amendment 63 in 1982, the term length for constitutional offices in Arkansas, including Auditor, was two years.

List of Arkansas State Auditors
No.[lower-alpha 1] Name Party[lower-alpha 2] Service[7] Notes
1 Elias N. Conway None June 15, 1836 – May 17, 1841
acting A. Boileau None May 17, 1841 – July 5, 1841
1 Elias N. Conway None July 5, 1841 – 1849
2 C.C. Danley None 1849–1855 [lower-alpha 3]
acting William Miller None 1854–1855
3 A.S. Huey None 1855–1857
4 William Miller None 1857–1860
acting H.C. Lowe None March 5, 1860 – January 24, 1861
4 William Miller None 1861–1864 Arkansas was within the Confederate States of America
5 J.R. Berry Republican 1864–1866
6 William Miller Democratic 1866–1868
7 J.R. Berry Republican 1868–1873
8 Stephen Wheeler Republican 1873–1874
9 William Miller Democratic 1874–1877
10 John Crawford Democratic 1877–1883
11 Abner W. Files[8] Democratic 1883–1887
12 William Miller Democratic 1877 – November 29, 1887 Died in office
13 W. S. Dunlop Democratic November 30, 1887 – 1893 Initially appointed, later elected
14 C.B. Mills Democratic 1893–1897
15 Clay Sloan Democratic 1897–1901
16 T.C. Monroe Democratic 1901–1905
17 Avery E. Moore Democratic 1905–1909
18 John R. Jobe Democratic 1909–1912
19 John M. Oathout Democratic 1912–1913 Resigned shortly before death
20 L.L. Coffman None June 13, 1913 – 1915 Appointed to fill unexpired term
21 M.F. Dickinson None 1915–1917
22 Hogan Oliver Democratic 1917 – January 1, 1921 Resigned
23 James Guy Tucker Democratic 1921–1925 Appointed to fill unexpired term
24 J. Carrol Cone Democratic 1925–1929
25 J. Oscar Humphrey Democratic 1929–1935
26 Charles E. Parker Democratic 1935–1937
27 J. Oscar Humphrey Democratic 1937 – April 2, 1956 Died in office
28 F. Nolan Humphrey None 1956 Appointed to fill unexpired term
29 James Herbert "Jimmie Red" Jones Democratic 1957–1979 Resigned upon being appointed Adjutant General of the Arkansas National Guard[9]
30 Jimmie Lou Fisher None 1979–1981 Appointed to fill unexpired term
31 Julia Hughes Jones Democratic 1981–1995 [10]
Republican 1993–1995
32 Gus Wingfield Democratic 1995–2003 [11]
33 Jim Wood Democratic 2003–2011 [12][13]
34 Charlie Daniels Democratic 2011–2015
35 Andrea Lea Republican 2015–2023
36 Dennis Milligan Republican 2023–present

Notes
  1. Acting auditors are not numbered.
  2. Appointed and acting auditors do not have a party listed.
  3. Resigned

References
  1. "About Our Office". Arkansas State Auditor. Retrieved December 18, 2022.
  2. "25-16-505, Arkansas Code". Arkansas Bureau of Legislative Services. Retrieved December 18, 2022.
  3. "Accounting, Office of". Arkansas Department of Finance and Administration. Retrieved December 18, 2022.
  4. "About Us". Arkansas Legislative Audit. Retrieved December 18, 2022.
  5. Goss, Kay C. (June 15, 2020). "Arkansas Constitutions". Encyclopedia of Arkansas. Little Rock, Arkansas: Butler Center for Arkansas Studies at the Central Arkansas Library System. Retrieved February 6, 2021.
  6. Martin, Mark (2018). Historical Report of the Secretary of State (PDF). Little Rock, Arkansas: Arkansas Secretary of State's Office. ISBN 978-0-692-03553-5. Retrieved February 6, 2021.
  7. "Office of Auditor". Encyclopedia of Arkansas. Little Rock, Arkansas: Butler Center for Arkansas Studies at the Central Arkansas Library System. February 11, 2015. Retrieved July 29, 2015.
  8. "Former State Auditor Dead". The Prescott daily news. Prescott, Ark. March 24, 1913. p. 1. Retrieved 17 September 2021.
  9. Arkansas Blog (September 1, 2008). "Former State Auditor dies" Archived 2009-05-16 at the Wayback Machine, Arkansas Blog. Retrieved on 12 September 2008.
  10. "USA Local Elective Office"].
  11. Associated Press (June 5, 2001). "Auditor will run for treasurer", Batesville Courier. Retrieved on 12 September 2008.
  12. Jim Wood Archived 2008-10-10 at the Wayback Machine. Auditor – State of Arkansas. Retrieved on 12 September 2008.
  13. Jeff Hunt (May 15, 2002). "Election 2002 only one week away" Archived November 14, 2006, at the Wayback Machine, Hot Springs Village Voice. Retrieved on 12 September 2008.
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