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 federal funds 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 office also conducts investigations of reports of alleged government waste, fraud and abuse.
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 not running for reelection.
Seeking to replace him are Republicans Mike Foley, Legal Marijuana Now candidate L. Leroy Lopez of Cortland and Libertarian Gene Siadek of Omaha.
Editor's note: Candidate L. Leroy Lopez did notÌýrespond for the Voter's Guide.