The auditor of public accounts oversees an office that conducts audits of state agencies, boards and bureaus. The auditor also is responsible for annual audits of certain political subdivisions and educational service units and reviews all audits conducted by auditors of political subdivisions.

In addition, the state auditor can conduct performance audits, objective examinations of a state program to determine its effectiveness, efficiency and compliance with legislative intent.

The auditor, who serves a four-year term and is paid $85,000 a year, originally was the general accountant and revenue officer for the Nebraska Territory. The duties of the office expanded and evolved over the decades as modern accounting theory has been implemented.

Charlie Janssen of Fremont, who was elected in 2014, is the Republican incumbent. Jane Skinner is the Democratic challenger.

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