Oklahoma State Auditor and Inspector
Encyclopedia
The Oklahoma State Auditor and Inspector is the chief financial officer
for the U.S. State of Oklahoma
. The State Auditor and Inspector is responsible for overseeing and reviewing the financial accounts of all government agencies within Oklahoma.
The 12th and current State Auditor and Inspector is Gary Jones
, who began his first four year term in 2011.
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: s/he must have at least 3 years 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
.)
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.
, District Attorneys, County officials, or via petition from Oklahomans. Also, a uniform system of bookkeeping for the county treasurers and the State Treasurer is prescribed by the State Auditor and Inspector.
If wrongdoing is suspected in the state, county, or local governments, the Auditor and Inspector is empowered to investigate, audit the books of the suspect in question, and make recommendations to solve the problem. If legal problems arise, the State Auditor and Inspector may empower the Attorney General of Oklahoma
to seek legal actions.
It is the duty of the State Auditor and Inspector to examine all taxes to raise public revenue and to makes certain that they are made according to law and constitutional provisions. The State Auditor and Inspector shall have the power to order all excessive or erroneous taxes to be corrected by the proper officers. The State Auditor and Inspector must report any irregularities in taxes to the Governor, the President pro tempore of the Oklahoma Senate
, and the Speaker of the Oklahoma House of Representatives
.
At least once a year, the State Auditor and Inspector must make an annual report to the Governor the state and county fiancés he has ascertained. The report must be made on the first day in November every year. The State Auditor and Inspector must also make other reports as the Governor may direct.
The State Auditor and Inspector may employ additional auditors as needed. Also, Deputy State Auditor and Inspectors may be employed at the will of the State Auditor and Inspector, who must have had at least three years experience in municipal accounting in the State of Oklahoma. The functions, duties and terms of office of the Deputy State Auditor and Inspectors is regulated at the discretion of the State Auditor and Inspector.
Chief financial officer
The chief financial officer or Chief financial and operating officer is a corporate officer primarily responsible for managing the financial risks of the corporation. This officer is also responsible for financial planning and record-keeping, as well as financial reporting to higher management...
for the U.S. State of Oklahoma
Oklahoma
Oklahoma is a state located in the South Central region of the United States of America. With an estimated 3,751,351 residents as of the 2010 census and a land area of 68,667 square miles , Oklahoma is the 28th most populous and 20th-largest state...
. The State Auditor and Inspector is responsible for overseeing and reviewing the financial accounts of all government agencies within Oklahoma.
The 12th and current State Auditor and Inspector is Gary Jones
Gary Jones (Oklahoma politician)
Gary Jones is a United States businessman and Republican politician from the U.S. state of Oklahoma. He is the current Oklahoma State Auditor and Inspector.-Personal:...
, who began his first four year term in 2011.
Constitutional requirements
Article 6, Section 3 of the Oklahoma ConstitutionOklahoma Constitution
The Constitution of the State of Oklahoma is the governing document of the U.S. State of Oklahoma. Adopted in 1907, Oklahoma ratified the United States Constitution on November 16, 1907, as the 46th US State. At its ratification, the Oklahoma Constitution was the longest governing document of any...
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: s/he must have at least 3 years 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
Certified Public Accountant
Certified Public Accountant is the statutory title of qualified accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements for certification as a CPA...
.)
Election
State Auditor and Inspector is elected directlyDirect democracy
Direct democracy is a form of government in which people vote on policy initiatives directly, as opposed to a representative democracy in which people vote for representatives who then vote on policy initiatives. Direct democracy is classically termed "pure democracy"...
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.
Term of office
The State Auditor and Inspector’s four year term begins on the second Monday in January following the general election. The Constitution of Oklahoma places no limit to the number of terms a candidate may serve in succession or in total.Powers and responsibilities
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 audits the books and accounts of the Oklahoma State Treasurer and the county treasurers. At least once a year, the State Auditor and Inspector must audit the accounts of all state officials whose duty is to collect, disburse or manage state funds. The State Auditor and Inspector must also make “continuous examinations” of all District Attorneys and their respective offices. The State Auditor and Inspector can exercise his powers of his own will or may be requested to do so by the Governor of OklahomaGovernor of Oklahoma
The governor of the state of Oklahoma is the head of state for the state of Oklahoma, United States. Under the Oklahoma Constitution, the governor is also the head of government, serving as the chief executive of the Oklahoma executive branch, of the government of Oklahoma...
, District Attorneys, County officials, or via petition from Oklahomans. Also, a uniform system of bookkeeping for the county treasurers and the State Treasurer is prescribed by the State Auditor and Inspector.
If wrongdoing is suspected in the state, county, or local governments, the Auditor and Inspector is empowered to investigate, audit the books of the suspect in question, and make recommendations to solve the problem. If legal problems arise, the State Auditor and Inspector may empower the Attorney General of Oklahoma
Attorney General of Oklahoma
The Attorney General of Oklahoma is the State Attorney General for the state of Oklahoma. The Attorney General serves as the chief legal and law enforcement officer of the State of Oklahoma. The Attorney General is responsible for providing legal advise to the various agencies and departments of...
to seek legal actions.
It is the duty of the State Auditor and Inspector to examine all taxes to raise public revenue and to makes certain that they are made according to law and constitutional provisions. The State Auditor and Inspector shall have the power to order all excessive or erroneous taxes to be corrected by the proper officers. The State Auditor and Inspector must report any irregularities in taxes to the Governor, the President pro tempore of the Oklahoma Senate
President pro tempore of the Oklahoma Senate
The President pro tempore of the Oklahoma Senate is the second-highest-ranking official of the Oklahoma Senate and the highest-ranking State Senator. The Oklahoma Constitution states the Lieutenant Governor of Oklahoma serves ex officio as President of the Senate, and is the highest-ranking...
, and the Speaker of the Oklahoma House of Representatives
Speaker of the Oklahoma House of Representatives
The Speaker of the Oklahoma House of Representatives is the presiding officer of the lower house of the Oklahoma Legislature, the Oklahoma House of Representatives. The Speaker exercises administrative and procedural functions in the House, but most importantly remains a representative of his...
.
At least once a year, the State Auditor and Inspector must make an annual report to the Governor the state and county fiancés he has ascertained. The report must be made on the first day in November every year. The State Auditor and Inspector must also make other reports as the Governor may direct.
The State Auditor and Inspector may employ additional auditors as needed. Also, Deputy State Auditor and Inspectors may be employed at the will of the State Auditor and Inspector, who must have had at least three years experience in municipal accounting in the State of Oklahoma. The functions, duties and terms of office of the Deputy State Auditor and Inspectors is regulated at the discretion of the State Auditor and Inspector.
Divisions
- Administration Division - direct staff of the State Auditor and central services of the Office
- Local Government and Special Services Division - assists government entities and subdivisions of the state and local governments in establishing and implementing strong accountability systems
- Gaming & Horse Racing Division - performs the audit function of the electronic gaming machines at licensed horse racing facilities in the state
- Information Services Division - coordinates information technology usage by the Office
- Management Services Division - offers quality management advisory and consulting services to county officers and management of public entities and prescribe accounting procedures and forms to be used by county officials
- Minerals Management Division - ensures that the royalties from producing oil and gas properties on Federal Lands in Oklahoma are correctly reported and paid to the Minerals Management ServiceMinerals Management ServiceThe Bureau of Ocean Energy Management, Regulation and Enforcement , formerly known as the Minerals Management Service , was an agency of the United States Department of the Interior that managed the nation's natural gas, oil and other mineral resources on the outer continental shelf...
, with 50% of all federal royalties going to the State - State Agency Division - provides accountability of state government through financial audits, compliance audits, attestation engagements, performance audits, and other special audits
- Training/CPE Division - coordinates training courses for the staff and offers such training to other state employees in line with yellow book standards for continuing education credits
Oath of Office
"I, ........., do solemnly swear (or affirm) that I will support, obey, and defend the Constitution of the United States, and the Constitution of the State of Oklahoma, and that I will not, knowingly, receive, directly or indirectly, any money or other valuable thing, for the performance or nonperformance of any act or duty pertaining to my office, other than the compensation allowed by law; I further swear (or affirm) that I will faithfully discharge my duties as State Auditor and Inspector of the State of Oklahoma to the best of my ability."Office-holders
| # | Name | Party | Term |
|---|---|---|---|
| 1 | Martin E. Trapp Martin E. Trapp Martin Edwin Trapp was an American politician who served as the first Oklahoma State Auditor under Governor Charles N. Haskell. Later, Trapp served as the third Lieutenant Governor of Oklahoma from 1915 to 1923. When Governor John C... |
Democratic | 1907-1911 |
| 2 | Fred Parkinson | Democratic | 1911-1923 |
| 3 | George J. Meachling | Democratic | 1923-1927 |
| 4 | John Rogers | Democratic | 1927-1946 |
| 5 | Charles G. Morris | Democratic | 1946-1954 |
| 6 | Scott Burson | Democratic | 1954-1959 |
| 7 | John M. Rogers | Democratic | 1959-1979 |
| 8 | Tom Daxon Tom Daxon Thomas E. "Tom" Daxon is an American businessman and politician from Oklahoma. Daxon has held numerous positions with the Oklahoma state government, including being elected Oklahoma State Auditor and Inspector in 1978 and serving as the Oklahoma Secretary of Finance and Revenue under Governor of... |
Republican | 1979-1983 |
| 9 | Clifton Scott | Democratic | 1983-2003 |
| 10 | Jeff McMahan | Democratic | 2003-2008 |
| 11 | Steve Burrage Steve Burrage Steve Burrage is an American politician from Oklahoma and the former Oklahoma State Auditor and Inspector. Burrage was appointed as State Auditor by the Governor of Oklahoma Brad Henry on July 10, 2008, filling the vacancy created by the resignation of former State Auditor Jeff McMahan, serving... |
Democratic | 2008-2011 |
| 12 | Gary Jones Gary Jones (Oklahoma politician) Gary Jones is a United States businessman and Republican politician from the U.S. state of Oklahoma. He is the current Oklahoma State Auditor and Inspector.-Personal:... |
Republican | 2011-Present |