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.
Fiscal matters are the primary business of these officers but their audit skills are frequently put into practice for other purposes such as Colorado's reports on health exchanges and on marijuana legalization. California's state auditor is involved with the redistricting process. Despite their generally positive, relatively high-profile position, auditors seldom seek higher political office. They are organized nationally in the United States as part of the National Association of State Auditors, Comptrollers and Treasurers.