I worked in the highest echelons of the State Auditor's office for almost 28 years, helping transform them from an agency de-certified to perform federal audits to one of the most professional offices in the country. I was one of a very few CPAs in the office when I started and there are now hundreds of professionally trained and experienced auditors, including numerous CPAs. These staff auditors – as well as anyone in the world with access to the worldwide web - are still using materials and ideas I developed over those years. Indeed, the award-winning risk-based auditing system used in the Auditor's thousands of annual financial audits was my idea and my project, and I also developed other products and processes widely used by the Auditor even now.

I have a BSBA in accounting cum laude and an MA in Public Administration, both from The Ohio State University. I have been a professional auditor since 1973 and an Ohio CPA for over 35 years, and have the education and experience necessary to be the most professional Auditor of State in Ohio history.

The Auditor of State is in the unique position of closely observing thousands of units of government, some operating efficiently and effectively, and some not. From that, "best practices" can be gleaned and disseminated widely to entity officials and program and other managers. The Auditor also has a performance audit function that can be used to help specific entities develop more efficient ways of delivering services. The Auditor's Local Government Services group also should be expanded to render more effective and targeted management advice. Of course, routine audit results also may be used to show governments how they are using their resources currently and how they might be able to use them more efficiently.

Mike's Position on Endorsements

Endorsements – next to seeking campaign bribes from economic special interests – are the lifeblood of the duopoly parties. You will notice I have exactly almost no endorsements. This is by choice. I have been contacted by numerous groups asking me to agree with their agendas in order to receive their endorsement. Although there are many things about many groups with which I agree, I have not responded to any of them. This is for 2 very good reasons:

◊ Most of their positions are irrelevant to the operation of the Auditor of State's function.

The Auditor of State has exactly nothing to do with abortion, guns, Obamacare, gay marriage or a host of other issues that many people are passionate about. The only real reason to seek endorsements from groups that have no bearing on the Auditor of State as far as I can see is to position the candidates for future runs at other offices where such positions would be relevant. Since I have no intention of seeking any other office, unlike the duopoly party candidates who could care less about being Auditor of State and are really running for – well, who knows, but as career politicians, they surely are running for something else; the 3 Auditors I worked for as well as the incumbent all were career politicians running for something else. After all, that's what career politicians do.

◊ An auditor, when you boil it down to basics, has to have 2 things that are paramount to being successful: integrity and independence.

Independence means that the auditor can objectively review the party or program being audited. Suppose I were to be endorsed by, say, a group that's in favor of a particular program. How could I be perceived as being independent and thus objective if I were to subsequently audit that program? If I said everything was fine, the anti-program people could say it's a whitewash occasioned by the endorsement.

The duopoly party candidates don't even know what independence is, because, frankly, they know nothing about auditing in general.

So, if you see endorsements below, it is because the parties involved are not likely to be audited by the Auditor of State and\or these endorsers endorsed me solely because they perceived my superior qualifications and experience and recognized that electing me is a vote for "good government" and\or "liberty" positions with which most Americans – and all Libertarians - surely would agree.