The one who responsible for developing independent audits for state agencies to ensure that they are complying with the state budget is the State Auditor.
The state auditor is a state-level position in 48 states which supervises and has administrative rights over the accounting and financial functions of the state. In addition, auditors play as watchdogs over other state agencies, performing internal government audits and investigating fraud allegations.
The state auditor's office examines if tax dollars are spent efficiently, economically and legally, and how well public funds are protected from potential fraud or abuse. The audits are categorized into five types, those are: state government, performance, petition, county and special county audits.
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