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Theriot supervised a staff of accountants and investigators who review the books of more than 3,500 state and local government units and affiliated entities. The auditor is elected by a majority of the 144 members of both houses of the legislature from a slate of candidates submitted by a commission.<ref name=theriot>{{cite web|url=http://www.nola.com/politics/index.ssf/2009/11/legislative_auditor_steve_ther_1.html|author=Jan Moller|title=Legislative auditor Steve Theriot to retire; assistant to handle duties temporarily|date=November 3, 2009|publisher=''The New Orleans Times-Picayune''|accessdate=November 21, 2009}}</ref>​
 
Theriot supervised a staff of accountants and investigators who review the books of more than 3,500 state and local government units and affiliated entities. The auditor is elected by a majority of the 144 members of both houses of the legislature from a slate of candidates submitted by a commission.<ref name=theriot>{{cite web|url=http://www.nola.com/politics/index.ssf/2009/11/legislative_auditor_steve_ther_1.html|author=Jan Moller|title=Legislative auditor Steve Theriot to retire; assistant to handle duties temporarily|date=November 3, 2009|publisher=''The New Orleans Times-Picayune''|accessdate=November 21, 2009}}</ref>​
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As auditor, Theriot clashed in 2009 with Jim Donelon, who became state insurance commissioner in 2006. The quarrel referred to access by Theriot’s office to [[e-mail]]s and other department records. Ultimately, Theriot found misspending in the Louisiana Citizens Property Insurance Corporation, which led to the [[indictment]] of its former president, Terry Lisotta.<ref name=theriot/> Theriot had to obtain a court order to inspect the records, which Donelon originally said were off limits.<ref>{{cite web|url=http://www.nola.com/politics/index.ssf/2009/08/auditors_staff_begins_scrutiny.html|author=Ron Thibodeaux|title=Auditor's staff begins scrutiny of Insurance Department records|date=August 17, 2009|publisher=''The New Orleans Times-Picayune''|accessdate=November 21, 2009}}</ref>​
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As auditor, Theriot clashed in 2009 with Jim Donelon, who became state insurance commissioner in 2006 and sought reelection to the post in 2019. The quarrel referred to access by Theriot’s office to [[e-mail]]s and other department records. Ultimately, Theriot found misspending in the Louisiana Citizens Property Insurance Corporation, which led to the [[indictment]] of its former president, Terry Lisotta.<ref name=theriot/> Theriot had to obtain a court order to inspect the records, which Donelon originally said were off limits.<ref>{{cite web|url=http://www.nola.com/politics/index.ssf/2009/08/auditors_staff_begins_scrutiny.html|author=Ron Thibodeaux|title=Auditor's staff begins scrutiny of Insurance Department records|date=August 17, 2009|publisher=''The New Orleans Times-Picayune''|accessdate=November 21, 2009}}</ref>​
    
Another Theriot audit began with an inquiry into a toy charity operated by the police department in Mandeville in St. Tammany Parish, Louisiana. The investigation found numerous financial improprieties in Mandeville City Hall and contributed to the political demise of [[Mayor]] Eddie Price, III.<ref name=theriot/>​
 
Another Theriot audit began with an inquiry into a toy charity operated by the police department in Mandeville in St. Tammany Parish, Louisiana. The investigation found numerous financial improprieties in Mandeville City Hall and contributed to the political demise of [[Mayor]] Eddie Price, III.<ref name=theriot/>​
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