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Oklahoma State Auditor and Inspector
The Oklahoma State Auditor and Inspector is an elected Constitutional officer for the U.S. State of Oklahoma. The State Auditor and Inspector is responsible for auditing and prescribing bookkeeping standards of all government agencies and county treasurers within Oklahoma. The office in its current form is a consolidation of the office of State Auditor with that of the office of State Examiner and Inspector, both of which dated back to statehood in 1907. The two positions were combined in 1979 after passage of State Question 510 in 1975. Tom Daxon was the first person to hold the combined office and the first Republican as all previous occupants of either position were Democrats.
The 13th State Auditor and Inspector is Cindy Byrd, who began her four-year term in 2019.
Article 6, Section 3 of the Oklahoma Constitution requires all executive branch officials to be a United States citizen, at least 31 years old and have been a registered elector within Oklahoma for 10 years prior to election.
However, Article 6, Section 19 places one additional requirement upon the State Auditor and Inspector. The auditor must have at least 3 years of prior experience as an "expert accountant" before seeking office. (The term "expert accountant" is not defined but is generally understood to require that the officeholder must be a certified public accountant.)
State Auditor and Inspector is elected directly by the people of Oklahoma.
Elections for the State Auditor and Inspector are held on a four-year concurrent basis with the election of the Governor. After all votes are collected, the Legislature of Oklahoma shall convene in the hall of the House of Representatives and the Speaker of the House of Representatives announce the results of the elections in the presence of a majority of each branch of the Legislature. The persons having the highest number of votes for the office of the State Auditor and Inspector shall be declared duly elected. However, in case two or more shall have an equal and the highest number of votes for the office of State Auditor and Inspector, the Legislature shall, by joint ballot, choose one of the said persons having an equal and the highest number of votes for the office of State Auditor and Inspector.
The State Auditor and Inspector's four-year term begins on the second Monday in January following the general election. In 2010, passage of State Question 747 amended Article VI of the Oklahoma Constitution to establish term limits for all statewide officeholders. The terms of the governor, lieutenant governor, attorney general, state auditor and inspector, treasurer, commissioner of labor, superintendent of public instruction, and insurance commissioner are limited to a total of eight years. Members of the corporation commissioner are limited to twelve year terms.
The primary function of the State Auditor and Inspector is to account for all of the state's funds. Twice annually, without notice, the State Auditor and Inspector examines the books, accounts, and cash on hand or in bank of the state treasurer and all country treasurers. The financial statements of the state treasurer are audited one per year. At least once every two fiscal years, the State Auditor & Inspector shall audit the books and accounts of all state agencies whose duty it is to collect, disburse, or manage funds of the state. Other annual financial audits of public entities or officials include the district attorney offices of the state, the department of corrections, the Oklahoma Employees Insurance and Benefits Board, the eight Circuit Engineering Districts, and (every two years) county government.
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Oklahoma State Auditor and Inspector
The Oklahoma State Auditor and Inspector is an elected Constitutional officer for the U.S. State of Oklahoma. The State Auditor and Inspector is responsible for auditing and prescribing bookkeeping standards of all government agencies and county treasurers within Oklahoma. The office in its current form is a consolidation of the office of State Auditor with that of the office of State Examiner and Inspector, both of which dated back to statehood in 1907. The two positions were combined in 1979 after passage of State Question 510 in 1975. Tom Daxon was the first person to hold the combined office and the first Republican as all previous occupants of either position were Democrats.
The 13th State Auditor and Inspector is Cindy Byrd, who began her four-year term in 2019.
Article 6, Section 3 of the Oklahoma Constitution requires all executive branch officials to be a United States citizen, at least 31 years old and have been a registered elector within Oklahoma for 10 years prior to election.
However, Article 6, Section 19 places one additional requirement upon the State Auditor and Inspector. The auditor must have at least 3 years of prior experience as an "expert accountant" before seeking office. (The term "expert accountant" is not defined but is generally understood to require that the officeholder must be a certified public accountant.)
State Auditor and Inspector is elected directly by the people of Oklahoma.
Elections for the State Auditor and Inspector are held on a four-year concurrent basis with the election of the Governor. After all votes are collected, the Legislature of Oklahoma shall convene in the hall of the House of Representatives and the Speaker of the House of Representatives announce the results of the elections in the presence of a majority of each branch of the Legislature. The persons having the highest number of votes for the office of the State Auditor and Inspector shall be declared duly elected. However, in case two or more shall have an equal and the highest number of votes for the office of State Auditor and Inspector, the Legislature shall, by joint ballot, choose one of the said persons having an equal and the highest number of votes for the office of State Auditor and Inspector.
The State Auditor and Inspector's four-year term begins on the second Monday in January following the general election. In 2010, passage of State Question 747 amended Article VI of the Oklahoma Constitution to establish term limits for all statewide officeholders. The terms of the governor, lieutenant governor, attorney general, state auditor and inspector, treasurer, commissioner of labor, superintendent of public instruction, and insurance commissioner are limited to a total of eight years. Members of the corporation commissioner are limited to twelve year terms.
The primary function of the State Auditor and Inspector is to account for all of the state's funds. Twice annually, without notice, the State Auditor and Inspector examines the books, accounts, and cash on hand or in bank of the state treasurer and all country treasurers. The financial statements of the state treasurer are audited one per year. At least once every two fiscal years, the State Auditor & Inspector shall audit the books and accounts of all state agencies whose duty it is to collect, disburse, or manage funds of the state. Other annual financial audits of public entities or officials include the district attorney offices of the state, the department of corrections, the Oklahoma Employees Insurance and Benefits Board, the eight Circuit Engineering Districts, and (every two years) county government.