It’s an unsung job, but Richard Johnson enjoys what he does.

Johnson, Iowa’s state auditor since 1980, is up for reelection this fall, and he said running for a largely unnoticed office brings some unique challenges.

“It’s very difficult to campaign,” he said, “because there’s not a built-in constituency.”

Johnson said he tries to increase his name recognition by “actively attending community events,” but, as he said, “It’s not easy.”

Over four years Johnson spends less than $50,000 on his campaign. He compared that to the $3 million-plus war chest of gubernatorial candidates, and even state legislators typically spend more than $100,000, he said.

Despite the limited funds, Johnson’s achievements as auditor can be one selling point to the voters.

“Through the process of the work you do, you get publicity,” he said.

Johnson described what he does as a direct service to the citizens of Iowa.

“We really serve as the taxpayers’ watchdog,” he said. “We see that the money that is appropriated by the legislature … is spent in the way it was intended.”

According to Chapter 11 of the Iowa Code, the auditor of state “shall annually make a complete audit of the books and accounts of every department of the state.”

Johnson said his office also has the obligation to either audit local governments or oversee an audit performed by private auditors.

“The audits are all accomplished after the end of the fiscal year,” he said, adding that all the audits must be completed by March 31 of the following year.

Performing an audit is a careful process, Johnson said.

“We actually go into the agency or entity of government. We look at their records, we look at their policies and procedures and we assure ourselves that they have followed the laws or regulations that are set out,” he said. “Then we issue a report that acknowledges what our findings were.”

Johnson said the report has two phases. The first, the financial section, spells out the fiscal data of the operation in the previous year and outlines whether there was a surplus or a shortage. The second section covers compliance and lists errors, omissions and failures to follow regulations.

The auditor’s office has a staff of 112 accountants, Johnson said, most of whom work in the capitol complex in Des Moines.

Iowa State and the University of Iowa also have a resident state auditor on their campuses, Johnson said. The University of Northern Iowa is served by the Iowa City office.

ISU’s auditor, whose office is on the third floor of Beardshear Hall, is a key position, Johnson said, because auditing the regents universities is a major responsibility of the state auditor.

“We look at all the programs of the university, and the university issues a detailed finance report,” he said.

“We also do a review of individual departments of the university on a sampling basis.” This review covers policies and procedures to make sure all departments are complying with university rules.

Johnson said his office also writes a letter to each university indicating “recommendations for improvement,” but he said it is rare that major changes are necessary.

“The universities are large organizations, and they do their best effort to make sure things are working properly,” he said. “With any large organization, though, there’s always opportunities for improving procedures.”

Johnson said he sees his office as a “training ground for career auditors,” and he said he only hires college graduates who are eligible to sit for the CPA test.

“Mostly, we’re hiring entry-level people,” he said. “We need the lower-level people to balance our staffing.”

Most accountants leave after about three years and go on to another job, but Johnson said the high turnover rate is intentional.

“I don’t look at that as a negative thing. It’s a very positive thing,” he said.

Since 1980, when he became the auditor of state, he has hired more than 400 new personnel.

“There are 450 graduate accountants that have stayed in Iowa for their career when they might not have,” he said. “It’s one of the things I’m kind of proud of.”

Johnson said he gathers recruits from all over Iowa, and he said the statewide flavor shows in the newest group of 22 accountants, starting work in May.

“Just about every school in Iowa that has an accounting major, we have one of their graduates on staff,” he said.

The new employees come from a variety of Iowa colleges and universities, including UNI, ISU, Drake, Buena Vista, Central and Waldorf.

Former Johnson staffers are now filling many important roles, such as the chief internal auditor of the Equitable Companies, the state budget director and the chief financial officer for Lotto America.

Johnson is also an Iowa product, having graduated from Drake University in 1960 with a degree in accounting.

His first job was with the firm of Peat, Marwick Mitchell and Company in Des Moines.

Johnson worked there until 1968, and then moved into public service with the Iowa Highway Commission, which was reorganized into the Iowa Department of Transportation in 1974.