State Auditors and Comptrollers: Trends and Issues

If there is one thing the past year has taught us, it is to expect the unexpected. No one could have foreseen some of the events our nation has experienced during calendar year  2005—events that have had tremendous impact on citizens and, by default, also on governments. Uncertainty spawned by unpreventable natural occurrences, coupled with longstanding issues faced by state governments, has made this year an interesting one, to say the least. However, state governments continue working to learn from the past and make informed decisions for the future.

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About the Author
R. Thomas Wagner Jr. is the auditor of accounts of Delaware and president of the National Association of State Auditors, Comptrollers and Treasurers. He is the past president of the National State Auditors Association and past chairman of the Mid-Atlantic Audit Forum. Wagner has worked as a bank examiner, a staff member for the Delaware House of   Representatives, and as a two-term mayor of Camden, Del. He is a certified fraud examiner and a certified government financial manager.