The state auditor's office determines if tax dollars are spent efficiently, economically and legally, and how well public funds are protected from potential fraud or abuse. The audits are categorized into five types: state government, performance, petition, county and special county audits. State government audits cover state agencies, boards and commissions, statewide elected officials, the legislature, the state's financial statements and federal awards expended by the state. Performance audits analyze if various state programs or agencies achieve desired results and are run in the most efficient and cost-effective manner. The state auditor also reviews the state's municipal and circuit courts, 90 of the state's 114 counties, and can be petitioned by citizens to audit local political subdivisions. All audits are conducted in an impartial, nonpartisan manner and according to government auditing standards issued by the United States General Accounting Office. In addition to the primary auditing duties, the state auditor registers all general obligation bonds and ensures tax rates levied by political subdivisions comply with state law.