Republican Josh Gallion said transparency around the office of State Auditor has improved under his leadership since 2017. Democratic-NPL challenger Timothy Lamb said his opponent has had eight years to promote transparency and accountability and has nothing to show for it.

Lamb, an attorney, is a retired major in the U.S. Army with a master’s degree in management. He has practiced as a trial lawyer for more than 15 years and ran unsuccessfully for North Dakota Attorney General in 2022. He has served on his local school board for 15 years as a member of the audit committee.

Gallion served five years in the U.S. Air Force, coordinating deployments. He served at Minot Air Force Base from 1998-2002, settling in Bismarck after his enlistment. He holds an associate degree from Bismarck State College, a bachelor’s degree in accounting and business administration from Dickinson State University and a master’s degree in business administration from the University of North Dakota.

Prior to becoming the State Auditor, he served as accounting manager for the North Dakota Public Service Commission. His other work experience includes project management and finance with the North Dakota Department of Transportation, along with previous customer service, sales and management experience.

Timothy Lamb

Gallion said the Auditor’s Office has improved its transparency, communication, training and education.

“Our modernization efforts have improved citizen access to information by making all audits conducted on state and local governments available on our website. We have leveraged new channels of communication to deliver this information to all stakeholders more timely so the citizens of North Dakota can better understand how their government is spending their money,” he said.

“This year we conducted our third annual audit summit, which is a free virtual training available for government officials to help them better understand changes in legislation, federal spending, and budgeting. These efforts have improved government transparency in North Dakota, and we are working on ways to build upon these outstanding successes. My vision is to have even greater access to financial information by making it available in a searchable and sortable database that can help improve data driven decision making by organizations, legislators, and the citizens of North Dakota,” he said.

“My vision for the Auditor’s Office is to comply with statutory requirements with the most professional and competent means possible, working with state agencies and political subdivisions audited by the State Auditor’s Office,” Lamb said. “The Auditor’s Office should provide the public with a transparent and accountable annual report. Also, I will explain the contents of the audits to interested parties, including the press and the public at regional forums.”

He also said the Auditor’s Office should try to work with cities, counties and other entities to help reduce their costs.

Lamb noted Gallion has generated complaints from audited entities for his audit practices, prompting the Legislature to require a performance review of his office. The state has been seeking a firm to conduct the performance review, which is a type of audit the Auditor’s Office regularly performs for state agencies. The Auditor’s Office isn’t subject to regular performance reviews but is subject to other types of audits and reviews. Gallion previously has stated existing reviews are adequate and a performance audit isn’t needed.

Lamb also recently announced he would do a “deep dive” into investments made for the Legacy Fund if elected.

“I will be the taxpayer’s watchdog,” Lamb said. “We deserve to know where every penny of our Legacy Fund is being invested. We need complete transparency.”