The State Auditor is not a constitutional officer but is often referred to as such because the State Auditor
is elected in a manner similar to the constitutional officers. Pursuant to statute (5 MRSA chapter 11), the State
Auditor is elected at the first session of the Legislature by joint ballot of senators and representatives for
a term of four years. A vacancy is filled by the President of the Senate or, if that office is vacant, by the
Speaker of the House, until a successor is approved by the Legislature. The State Auditor’s duties are various,
including: performing post audits of all accounts of State Government, county governments and, under certain circumstances,
municipal and quasi-municipal governments; reviewing departmental budgets and capital programs for efficient management;
serving as a staff agency to the Legislature, or any legislative committee for the investigation of any phase of
the State’s finances. The fiscal administrator of the unorganized territories is within the Department of Audit.