Les Merritt
Encyclopedia
Leslie Merritt is a Republican politician from the U.S.
state of North Carolina
and a former North Carolina State Auditor
, a position to which he was elected in 2004. Merritt was defeated by Democratic Beth Wood
in the North Carolina Council of State elections, 2008 as part of a Democratic sweep. Wood took office in January 2009. In early 2009 Merritt joined with former FBI Agent Frank Perry to form the Foundation for Ethics in Public Service, Inc. Perry also served as the lead investigator at the Auditor's Office.
Merritt was born and raised in rural Sampson County
. He and his wife now live in the eastern Wake County
town of Zebulon
. After earning degrees in economics and accounting from North Carolina State University
and becoming a Certified Public Accountant
, Merritt served as the president of the Zebulon Lions and Rotary clubs, and of the Zebulon Elementary School PTA
. Merritt was elected to the Wake County Board of Commissioners in 1994, a post he held until 1998. Professionally, he served as president of Merritt, Petway, Mills & Hockaday, an accounting & auditing firm with offices in Zebulon and Raleigh
, prior to being elected State Auditor. In 2000, he challenged incumbent Democratic State Auditor Ralph Campbell
and was narrowly defeated. In a 2004 rematch against Campbell, Merritt narrowly defeated the three-term incumbent, campaigning on a platform of fiscal conservatism. During his campaign, Merritt touted his record on the Wake County Board of Commissioners. He was one of only three Republicans on the majority-Democratic
North Carolina Council of State
from January 2005 through January 2009. Merritt was the first Certified Public Accountant
to serve as State Auditor of North Carolina.
and his wife Mary had taken. Easley has defended the use of taxpayer dollars for the trips. Mary Easley took two trips out of the country, one to France
and one to Russia
and Estonia
, for "cultural exchanges" at a cost of $109,000, including $27,000 for rental of a French Mercedes and almost $9,000 in hotel and Monet tour costs, months after the North Carolina Museum of Art's Monet exhibit had ended. A separate trip to Italy
in April 2008 taken jointly by the Easleys resulted in more than $100,000 in charges to taxpayers, including $51,640 for a Mercedes
and a chauffeur
. Critics called the trips overly lavish in a time of economic downturn for the state.
Although the director of the North Carolina Museum of Art
defended Mary Easley's trips as possibly helping the museum to receive loaned art items from The Hermitage
in St. Petersburg, the Raleigh News and Observer noted that no results of the trips were yet evident as of July 2008. As state auditor, Merritt released a report October 31, 2008 that found that 40% of the overseas charges were "unreasonable or unallowable." Mary Easley has hired state Senator Tony Rand
as her lawyer in dealing with Merritt.
Merritt found that the $27,000, on-call chauffeured SUV often followed Mary Easley's tour bus through the countryside rather than serving as her transportation. In Russia, hundreds of dollars were charged to the state for both caviar
and alcohol purchases. $45,000 in private funds from the NC Art Museum's foundation were used to reimburse the state following Merritt's findings.
United States
The United States of America is a federal constitutional republic comprising fifty states and a federal district...
state of North Carolina
North Carolina
North Carolina is a state located in the southeastern United States. The state borders South Carolina and Georgia to the south, Tennessee to the west and Virginia to the north. North Carolina contains 100 counties. Its capital is Raleigh, and its largest city is Charlotte...
and a former North Carolina State Auditor
North Carolina State Auditor
The North Carolina State Auditor is a statewide elected office in the U.S. state of North Carolina. The State Auditor is responsible for overseeing and reviewing the financial accounts of all state government agencies...
, a position to which he was elected in 2004. Merritt was defeated by Democratic Beth Wood
Beth Wood
Beth Wood is the North Carolina State Auditor since January 10, 2009. She defeated incumbent Republican State Auditor Les Merritt in the 2008 election. She is North Carolina's first female state auditor....
in the North Carolina Council of State elections, 2008 as part of a Democratic sweep. Wood took office in January 2009. In early 2009 Merritt joined with former FBI Agent Frank Perry to form the Foundation for Ethics in Public Service, Inc. Perry also served as the lead investigator at the Auditor's Office.
Merritt was born and raised in rural Sampson County
Sampson County, North Carolina
-Demographics:As of the census of 2010, there were 63,431 people, 22,624 households, and 16,214 families residing in the county. The population density was 67.1 people per square mile . There were 26,476 housing units at an average density of 27 per square mile...
. He and his wife now live in the eastern Wake County
Wake County, North Carolina
Wake County is a county located in the U.S. state of North Carolina. As of the 2010 census, the population was 900,993 making it North Carolina's second most populated county...
town of Zebulon
Zebulon, North Carolina
Zebulon is the eastern-most town in Wake County, North Carolina, United States. In 2008, the population was estimated to be 4,732. Zebulon is part of the Research Triangle metropolitan region...
. After earning degrees in economics and accounting from North Carolina State University
North Carolina State University
North Carolina State University at Raleigh is a public, coeducational, extensive research university located in Raleigh, North Carolina, United States. Commonly known as NC State, the university is part of the University of North Carolina system and is a land, sea, and space grant institution...
and becoming a Certified Public Accountant
Certified Public Accountant
Certified Public Accountant is the statutory title of qualified accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements for certification as a CPA...
, Merritt served as the president of the Zebulon Lions and Rotary clubs, and of the Zebulon Elementary School PTA
Parent-Teacher Association
In the U.S. a parent-teacher association or Parent-Teacher-Student Association is a formal organization composed of parents, teachers and staff that is intended to facilitate parental participation in a public or private school. Most public and private K-8 schools in the U.S. have a PTA, a...
. Merritt was elected to the Wake County Board of Commissioners in 1994, a post he held until 1998. Professionally, he served as president of Merritt, Petway, Mills & Hockaday, an accounting & auditing firm with offices in Zebulon and Raleigh
Raleigh, North Carolina
Raleigh is the capital and the second largest city in the state of North Carolina as well as the seat of Wake County. Raleigh is known as the "City of Oaks" for its many oak trees. According to the U.S. Census Bureau, the city's 2010 population was 403,892, over an area of , making Raleigh...
, prior to being elected State Auditor. In 2000, he challenged incumbent Democratic State Auditor Ralph Campbell
Ralph Campbell
Ralph A. Campbell, Jr. was for three terms the state auditor of North Carolina. A Democrat, Campbell was the first African-American to hold a state-wide elected executive office in North Carolina....
and was narrowly defeated. In a 2004 rematch against Campbell, Merritt narrowly defeated the three-term incumbent, campaigning on a platform of fiscal conservatism. During his campaign, Merritt touted his record on the Wake County Board of Commissioners. He was one of only three Republicans on the majority-Democratic
North Carolina Democratic Party
The North Carolina Democratic Party is the North Carolina affiliate of the national Democratic Party in the United States. It is headquartered in Raleigh, North Carolina. They are located in the historic Goodwin house which is located in the downtown area of Raleigh at 220 Hillsborough Street...
North Carolina Council of State
North Carolina Council of State
The Council of State is a group of popularly elected executive offices in North Carolina, USA. It is separate from the North Carolina Cabinet, which is appointed by the Governor of North Carolina, and makes up the rest of the executive leadership of the government...
from January 2005 through January 2009. Merritt was the first Certified Public Accountant
Certified Public Accountant
Certified Public Accountant is the statutory title of qualified accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements for certification as a CPA...
to serve as State Auditor of North Carolina.
Notable audits
In October 2008, Merritt delivered an audit of various overseas trips Governor Mike EasleyMike Easley
Michael Francis "Mike" Easley is an American politician who served as the 72nd Governor of the U.S. state of North Carolina, from 2001 to 2009. He is member of the North Carolina Democratic Party and became the first North Carolina governor to admit to a felony in a deal that halted a lengthy...
and his wife Mary had taken. Easley has defended the use of taxpayer dollars for the trips. Mary Easley took two trips out of the country, one to France
France
The French Republic , The French Republic , The French Republic , (commonly known as France , is a unitary semi-presidential republic in Western Europe with several overseas territories and islands located on other continents and in the Indian, Pacific, and Atlantic oceans. Metropolitan France...
and one to Russia
Russia
Russia or , officially known as both Russia and the Russian Federation , is a country in northern Eurasia. It is a federal semi-presidential republic, comprising 83 federal subjects...
and Estonia
Estonia
Estonia , officially the Republic of Estonia , is a state in the Baltic region of Northern Europe. It is bordered to the north by the Gulf of Finland, to the west by the Baltic Sea, to the south by Latvia , and to the east by Lake Peipsi and the Russian Federation . Across the Baltic Sea lies...
, for "cultural exchanges" at a cost of $109,000, including $27,000 for rental of a French Mercedes and almost $9,000 in hotel and Monet tour costs, months after the North Carolina Museum of Art's Monet exhibit had ended. A separate trip to Italy
Italy
Italy , officially the Italian Republic languages]] under the European Charter for Regional or Minority Languages. In each of these, Italy's official name is as follows:;;;;;;;;), is a unitary parliamentary republic in South-Central Europe. To the north it borders France, Switzerland, Austria and...
in April 2008 taken jointly by the Easleys resulted in more than $100,000 in charges to taxpayers, including $51,640 for a Mercedes
Mercedes-Benz
Mercedes-Benz is a German manufacturer of automobiles, buses, coaches, and trucks. Mercedes-Benz is a division of its parent company, Daimler AG...
and a chauffeur
Chauffeur
A chauffeur is a person employed to drive a passenger motor vehicle, especially a luxury vehicle such as a large sedan or limousine.Originally such drivers were always personal servants of the vehicle owner, but now in many cases specialist chauffeur service companies, or individual drivers provide...
. Critics called the trips overly lavish in a time of economic downturn for the state.
Although the director of the North Carolina Museum of Art
North Carolina Museum of Art
The North Carolina Museum of Art is an art museum in Raleigh, North Carolina, featuring paintings and sculpture representing 5,000 years of artistic work from antiquity to the present. The museum features more than 40 galleries as well as more than a dozen works of art in its Museum Park...
defended Mary Easley's trips as possibly helping the museum to receive loaned art items from The Hermitage
Hermitage Museum
The State Hermitage is a museum of art and culture in Saint Petersburg, Russia. One of the largest and oldest museums of the world, it was founded in 1764 by Catherine the Great and has been opened to the public since 1852. Its collections, of which only a small part is on permanent display,...
in St. Petersburg, the Raleigh News and Observer noted that no results of the trips were yet evident as of July 2008. As state auditor, Merritt released a report October 31, 2008 that found that 40% of the overseas charges were "unreasonable or unallowable." Mary Easley has hired state Senator Tony Rand
Tony Rand
Anthony E. "Tony" Rand is an attorney and former Democratic member of the North Carolina General Assembly who represented the state's nineteenth Senate district from his appointment in 1981 until he unsuccessfully ran for Lieutenant Governor of North Carolina in 1988, and from 1995 until his...
as her lawyer in dealing with Merritt.
Merritt found that the $27,000, on-call chauffeured SUV often followed Mary Easley's tour bus through the countryside rather than serving as her transportation. In Russia, hundreds of dollars were charged to the state for both caviar
Caviar
Caviar, sometimes called black caviar, is a luxury delicacy, consisting of processed, salted, non-fertilized sturgeon roe. The roe can be "fresh" or pasteurized, the latter having much less culinary and economic value....
and alcohol purchases. $45,000 in private funds from the NC Art Museum's foundation were used to reimburse the state following Merritt's findings.
External links
- Office of the State Auditor - official site
- Foundation for Ethics in Public Service (Les Merritt's new non-profit organization) - official site
- Personal Web site - official site