The Office of the New Jersey State Comptroller is an independent office created to bring greater efficiency and transparency to the operation of all levels of New Jersey's government. The office audits government finances, reviews the performance of government programs and examines government contracts. It is responsible for conducting audits of the executive branch of state government, public institutions of higher education, independent state authorities and local governments and boards of education. The office also is responsible for the oversight of Medicaid funds and acts to detect and recover funds that are improperly expended. Appointed by the Governor, with the advice and consent of the Senate, the State Comptroller serves a six year term. All employees of the Office of State Comptroller are barred from engaging in any political activity.