Indiana State Auditor

{{Infobox Political post

|post = Auditor of State

|body = Indiana

|insignia = Indiana-StateSeal.svg

|insigniasize = 100px

|insigniacaption = Seal of Indiana

|image = Elise Nieshalla.jpg

|imagesize =

|incumbent = Elise Nieshalla

|incumbentsince = December 1, 2023

|style =

|appointer = Indiana electorate

|termlength = 4 years

|formation = Indiana Constitution
1816

|succession = Fifth

|inaugural = William H. Lilly
November 16, 1816

|website = http://www.in.gov/auditor

|salary = $145,876{{cite web |url=https://indianacapitalchronicle.com/2024/09/24/pay-raises-incoming-for-indianas-highest-elected-officials/ |title=Pay raises incoming for Indiana’s highest elected officials |publisher=Indiana Capital Chronicle|access-date=January 13, 2025}}

}}

The Indiana auditor of state (doing business as "the Indiana state comptroller") is a constitutional officer in the executive branch of government of the U.S. state of Indiana. Fifty-seven individuals have occupied the office of auditor of state since statehood. The incumbent is Elise Nieshalla, a Republican.{{Efn|Nieshalla has held this office since her 2023 appointment by Indiana Governor Eric Holcomb to succeed her predecessor, Tera Klutz, who resigned to take a position in the private sector.{{cite web|url=https://indianacapitalchronicle.com/2023/11/28/holcomb-names-nieshalla-as-new-state-comptroller/|title=Holcomb names Nieshalla as new State Comptroller|first=Niki|last=Kelly|date=28 November 2023}}}}

Election and term of office

The auditor of state is elected to a four-year term of office. The occupant of the office is term limited and cannot serve more than eight years out of any twelve-year period.{{Cite web|url=https://s3.us-east-2.amazonaws.com/iga-publications/indiana_constitution/Archive%20Constitution%20(as%20amended%202018).pdf|title=Article 6, Section 1, Indiana Constitution|publisher=Indiana Legislative Services Agency|access-date=July 30, 2023}}

Powers and duties

The auditor of state, officially doing business as "the state comptroller", functions as the chief financial officer for the whole of state government. In terms of financial accounting, the auditor of state creates and operates the statewide accounting system, maintains a record of revenues, expenditures and balances by state fund, collects debts owed the state, and prepares various financial reports, including the state of Indiana's annual comprehensive financial report. As it concerns disbursements of public money, the auditor of state examines and settles claims by and against the state, issues warrants on the state treasury in payment of claims approved, authorizes electronic funds transfers, and administers payroll to over 33,000 state employees. The auditor of state is also responsible for supervising county finances and distributing property tax revenue to counties, cities, towns, schools, and other local units of government.{{Cite web|url=https://www.in.gov/comptroller/departments/|title=Comptroller Departments|publisher=State of Indiana|access-date=July 30, 2023}}{{Cite web|url=https://iga.in.gov/laws/2023/ic/titles/4#4-7-1|title=Article 7, Chapter 1, Indiana Code|publisher=Indiana Legislative Services Agency|access-date=July 30, 2023}}