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Audits are a crucial part of the American system of checks and balances. Adequately funded and resourced, they can help assure that precious tax dollars are well spent. In this study, we focus on the following points regarding auditing in the American states: (1) the types of audits used by state governments; (2) orientation of audits; (3) organization form and auditor independence; (4) auditor resources and their relationship to auditor positions; (5) corrections of errors and abuses; and (6) limited academic research concerning state audits. Data for this study was derived from 1996 and 2000 reports supplied by The National Association of Auditors, Comptrollers, and Treasurers (NASACT).

Elazar’s typology of political cultures is examined. From his categorization of jurisdictions with aspects of 'moralistic' political cultures, five are selected: Wisconsin, Michigan, New York, Connecticut, and France. Their recent political history is examined and it is demonstrated that these 'moralistic' type polities have abandoned policies which formerly condemned or at least contained legalized gambling. Instead each has responded to commercial pressures for expanded gambling. The reasons why ‘moralistic’ values in making decisions in this arena have been cast aside are examined. The reasons include an international cross-polity homogenization of political cultures, a blurring of the meaning of ‘moralistic’ in today’s politics, and above all, severe economic crises that take precedence over other values.