State auditor

State auditors (also state comptrollers or state controllers) are executive officers of U.S. states who serve as auditors and comptrollers for state funds.

The office of state auditor is often a constitutional office (that is, it is created by the state constitution). The state auditor often heads a state agency. In 24 states the auditor is an elected office, while in others auditors are appointed by the state governor or state legislature. Some states require a gubernatorial appointment to be confirmed by the state senate. Colorado's auditor is appointed by the legislature and Tennessee's Comptroller of the Treasury is elected by the state's General Assembly.