Auditor of Public Accounts of Nebraska · Election November 3, 2026 · Updated
Who should I vote for in the Nebraska auditor of public accounts race?
Mike Foley has the strongest record in the Nebraska auditor of public accounts race. Mike Foley scores 66 out of 100 on the Ballot Standard, as of October 6, 2026. Mike Foley's highest marks are relevant experience and command of the job. John Knight (1 of 15 criteria) has too little public record to score. Every score comes from public records on character, qualifications and performance, the same way for every party.
Republican · incumbent
Strongest record
Mike Foley
66 / 100
Public evidence on 11 of 15 criteria
- Character
- 50
- Qualifications
- 80
- Performance
- 75
America First
John Knight
Not enough public record for a score
Public evidence on 1 of 15 criteria
- Character
- NR
- Qualifications
- 50
- Performance
- NR
The good, the bad and the unresolved
The record
The notable facts of each candidate's public life, each tied to a source and confirmed to be this person. Unresolved matters are labeled with where they stand and do not move a score.
Mike Foley
- On the record2026
Sought LB 997, introduced at his request, to require state agencies to file no-bid contracts with the auditor.
- On the record2015 to 2023
Served eight years as lieutenant governor after Pete Ricketts, who had defeated him in the 2014 governor primary, named him as running mate.
- Credit2026-01 to 2026-03
Found that the Department of Economic Development skipped the required written emergency justification on a $2.5 million no-bid contract the governor recommended, and referred the matter to law enforcement.
Sources: Nebraska Public Media, March 10, 2026, Nebraska Examiner via Yahoo News, Feb. 5, 2026
- Credit2026-09
His audit of Lancaster County's treasurer and clerk identified reporting and distribution errors, including a $1.2 million underpayment to the state, which the treasurer began correcting.
John Knight
No notable items confirmed in news archives or public documents.
Who they are
Character
Integrity
Tells the truth, keeps their word, and takes no private gain from public office.
Mike Foley. No Nebraska Accountability and Disclosure Commission enforcement action names him.
Source: Nebraska Accountability and Disclosure Commission, enforcement actions
John Knight. No public record found.
Courage
Takes a stand that costs them something, including telling their own side no.
Mike Foley. As a Republican auditor in 2026 found that the Republican governor's administration skipped required bidding on a $2.5 million contract the governor recommended, called it favoritism and referred it for investigation.
Sources: Nebraska Public Media, March 10, 2026, Nebraska Examiner via Yahoo News, Feb. 5, 2026
John Knight. No public record found.
Accountability
Owns mistakes, answers hard questions, and works in the open.
Mike Foley. Releases audit findings publicly, takes reporters' questions after legislative hearings and testifies on bills. No 2026 debate found.
John Knight. No public record found.
Temperament and judgment
Steady under pressure, decides on evidence, and treats opponents and staff with respect.
Mike Foley. Twenty-five years as state senator, auditor and lieutenant governor with no formal censure or conduct finding found.
John Knight. No public record found.
Fidelity to the oath
Uses power inside its limits: accepts certified results, obeys court rulings, follows the rules of the office.
Mike Foley. Took the oaths of state senator, auditor and lieutenant governor. No official finding of misuse of office found.
Sources: Nebraska Examiner via Yahoo News, Jan. 8, 2026, Ballotpedia, Mike Foley
John Knight. No public record found.
What they bring
Qualifications
Relevant experience
Has done work that prepares them for this specific office.
Mike Foley. Auditor of public accounts from 2007 to 2015 and again since 2023, lieutenant governor from 2015 to 2023 and a state senator from 2001 to 2007.
Sources: Nebraska Examiner via Yahoo News, Jan. 8, 2026, Ballotpedia, Mike Foley
John Knight. No public record found.
Command of the job
Knows the issues and knows what the office can and cannot do.
Mike Foley. Third term in the same office; sought and testified for LB 997 to require no-bid contracts to be filed with the auditor.
Sources: Ballotpedia, Mike Foley, Nebraska Examiner via Yahoo News, Feb. 5, 2026
John Knight. No public record found.
Communication
Explains plainly, persuades, and listens.
Mike Foley. Publishes audit reports and press releases and gives interviews. Has not completed Ballotpedia's 2026 survey.
Sources: Nebraska Public Media, Oct. 2, 2026, Ballotpedia, Mike Foley
John Knight. No public record found.
Roots in the constituency
Lives there, knows the people, and is funded by them.
Mike Foley. Has been in Nebraska public life since representing south Lincoln in the Legislature from 2001; lists Lincoln on the official candidate list. Lived two decades in Washington before moving to Nebraska.
Sources: Nebraska Examiner via Yahoo News, Jan. 8, 2026, Nebraska Secretary of State candidate list
John Knight. Lists Clay Center on the official candidate list.
Management
Can build and run an organization.
Mike Foley. Heads the Auditor of Public Accounts, whose oversight covers about 2,700 state and local entities.
John Knight. No public record found.
What they deliver
Performance
Results
Turns ideas into outcomes.
Mike Foley. His 2026 audits led Lancaster County's treasurer to correct reporting and distribution errors, and his no-bid contract audit led to a police investigation and an agreed extra review step for such contracts.
Sources: Nebraska Public Media, Oct. 2, 2026, Nebraska Examiner via Yahoo News, Feb. 5, 2026
John Knight. No public record found.
Showing up
Does the basic work of the job.
Mike Foley. No public record found.
John Knight. No public record found.
Constituent service
Solves problems for the people they represent.
Mike Foley. No public record found.
John Knight. No public record found.
Coalition building
Wins support beyond their own faction.
Mike Foley. No public record found.
John Knight. No public record found.
Stewardship of public money
Treats tax dollars as someone else's money.
Mike Foley. No public record found.
John Knight. No public record found.
How to read this
Each criterion is scored 0 to 4 against the written rubric in the Ballot Standard. NR means no record: there is no reliable public evidence either way, so the criterion is left out and never counts against the candidate. A total is published when at least 8 of 15 criteria have evidence.
A sitting officeholder has a longer public record than a first-time candidate, so the two totals rest on different amounts of evidence. Read the count of criteria beside each score. Low marks require an official finding or a primary record. Allegations and opinion are not used.
No policy position is scored. Evidence checked October 6, 2026. Campaigns and readers can send a correction with a public source to tpg@thepoliticalgroup.com.
Questions
Who should I vote for in the Nebraska auditor of public accounts race?
Mike Foley has the strongest record in the Nebraska auditor of public accounts race. Mike Foley scores 66 out of 100 on the Ballot Standard, as of October 6, 2026. Mike Foley's highest marks are relevant experience and command of the job. John Knight (1 of 15 criteria) has too little public record to score. Every score comes from public records on character, qualifications and performance, the same way for every party.
Who is running in the Nebraska auditor of public accounts race in 2026?
Mike Foley (Republican, incumbent), John Knight (America First). The general election is November 3, 2026.
Is Mike Foley a good candidate for Auditor of Public Accounts?
Mike Foley scores 66 out of 100 on the Ballot Standard, with public evidence on 11 of 15 criteria: character 50 of 100, qualifications 80 of 100, performance 75 of 100. The standard measures character, qualifications and performance, not policy positions.
Is John Knight a good candidate for Auditor of Public Accounts?
John Knight has public evidence on 1 of the 15 Ballot Standard criteria, short of the 8 needed for a score. The evidence that exists is shown on the scorecard. No record never counts against a candidate.
How is the strongest record decided?
The candidate with the highest Ballot Standard score has the strongest record. Each of 15 criteria on character, qualifications and performance is scored 0 to 4 from public records and established reporting, the same way for every party. No policy position is scored, and unresolved accusations never move a score.
More on this race: every Nebraska race scored, and the Nebraska 2026 election guide. Independent scorecard by The Political Group, not affiliated with any candidate or party.