The state auditor of North Carolina is a statewide elected office in the U.S. state of North Carolina. The state auditor is a constitutional officer responsible for overseeing and reviewing the financial accounts of all state government agencies. The auditor also conducts performance audits of state agencies, ensures state agencies' accounting conforms with Generally Accepted Accounting Principles, evaluates the integrity of computer-generated information, and investigates the misuse of state funds or property. The incumbent is Dave Boliek, who became state auditor on January 1, 2025.
Auditors have been employed by North Carolina's government since it was an English colony. The Office of Auditor of Public Accounts was created in 1862. Six years later it was replaced by the Office of State Auditor, filled by a candidate popularly elected every four years and not subject to term limits. The state auditor was responsible for several accounting and fiscal duties for much of the position's existence, though these were assigned elsewhere in the 20th century. The state auditor leads the Department of State Auditor and sits on the North Carolina Council of State.
History of the office
The Fundamental Constitutions of Carolina, adopted on March 1, 1669, for the Province of Carolina, provided for twelve auditors to maintain various accounts, but there is no evidence that the offices were ever brought into use. Over the following decades, boards of auditors were appointed by the North Carolina General Assembly and the King of England's comptrollers to attend to matters in various localities as stipulated by the English crown. In 1782 the General Assembly appointed Richard Caswell as the Comptroller of the State of North Carolina, responsible for the maintenance of public accounts. The assembly also established ten boards of auditors for different areas of the state.
In 1862 the General Assembly altered the previous system by establishing the Office of Auditor of Public Accounts, The auditor was to "superintend the fiscal affairs of the State; examine and settle accounts of persons indebted to the State; liquidate claims by persons against the State; and to draw warrants on the State Treasurer for moneys to be paid out of the treasury."
In 2024 the Assembly assigned the auditor the responsibility of appointing the members of the North Carolina State Board of Elections, effective May 2025. The legislation also gave the auditor the power to appoint county boards of elections chairs. The law is currently undergoing litigation.
Ralph Campbell Jr., sworn in to the office of state auditor in 1993, was the first black person ever elected to a statewide executive office in North Carolina. During his tenure he equipped auditing staff with computers. Les Merritt, who assumed office in 2005, was the first Certified Public Accountant to serve as state auditor. Beth Wood, sworn in 2009, was the first woman to hold the office. Jessica Holmes, sworn in in 2023, was the first black woman to hold the office. The incumbent, Dave Boliek, was sworn in on January 1, 2025.
Powers, duties, and structure
thumb|right|The Albemarle Building in [[Raleigh, North Carolina|Raleigh houses the offices of the state auditor.]]
The state auditor is a constitutional officer. Article III, Section 7, of the Constitution of North Carolina stipulates the popular election of the state auditor every four years. Unlike most of the 18 other states with an elected auditor, North Carolina does not require candidates for the office to be Certified Public Accountants. The office holder is not subject to term limits. In the event of a vacancy in the office, the Governor of North Carolina has the authority to appoint a successor until a candidate is elected at the next general election for members of the General Assembly. Per Article III, Section 8 of the constitution, the auditor sits on the Council of State. The auditor is ex officio a member of the Local Government Commission, the Capital Facilities Finance Agency, the Debt Affordability Advisory Committee, and several other bodies. They are a nonvoting member of the Office of State Budget and Management's Council of Internal Auditing. They are fifth in line of succession to the governor. As with all Council of State officers, the auditor's salary is fixed by the General Assembly and cannot be reduced during their term of office. As of 2025, the auditor's annual salary is $168,384.
The state auditor leads the Office of the State Auditor. The department is split into a general administration division and an auditing division. The former division is led by the state auditor's chief deputy and handles administrative concerns including personnel matters, internal budgeting and procurement, and intra-department coordination. The latter division is headed by a deputy state auditor and several audit managers and is responsible for conducting audits. As of June 2024, the department has 120 employees. The department is headquartered in the Albemarle Building in downtown Raleigh. It also maintains offices in Pitt, New Hanover, Forsyth, and Buncombe counties.
Article V, Chapter 147 of the North Carolina General Statutes grants the state auditor broad authority to examine all documents and financial affairs of all state agencies. The official is also responsible for auditing federal grant programs in the state The state auditor works with the state controller to compile the state's annual comprehensive financial report and, as required by federal law, issues the Statewide Single Audit Report. The auditor's office performs various financial and technological audits and other investigations, including performance audits of state agencies, ensuring state agencies' accounting conformity with Generally Accepted Accounting Principles, evaluations of the integrity of computer-generated information, and inquiries into the misuse of state funds or property. The office does not conduct personal tax audits.
List of North Carolina state auditors
{| class="wikitable sortable" style="text-align:center;"
|+ Auditors of public accounts
!scope="col" data-sort-type="number"|
!scope="col" colspan="2"|Auditor
!scope="col"|Term in office
!scope="col"|Source
|- style="height:2em;"
|1
|data-sort-value="Phillips, Samuel F."|
!scope="row"|Samuel F. Phillips
|18621864
|"source"|