Educator challenges incumbent for Nevada State controller

Republican Nevada State Controller Andy Matthews is seeking reelection this November as the state’s independent fiscal watchdog, while his challenger, Democrat Michael MacDougall, hopes a blue wave will help launch him to victory. 

The state controller is responsible for administering the state’s accounting system, conducting state audits, settling claims against the state, and collecting debts owed to the state. The controller also serves on the state’s transportation board and the executive branch committee, which oversees annual internal audits. The state controller is limited by the state constitution to two four-year terms and yearly compensation is around $100,000.

MacDougall said he hopes voters give more attention to down ballot races like his when they hit the polls – or send mail in ballots – this November. He pointed to recent polling showing Democratic Attorney General Aaron Ford has a lead over Republican Gov. Joe Lombardo in the Nevada race for the governor’s seat.

“I think the national conversation will play a role in the local conversation here in Nevada, and I think that will help me. That’ll help up and down the ballot,” MacDougall said. 

Matthews, however, has the advantage as an incumbent with a strong fundraising arm. Matthews reported raising nearly $50,000 in campaign funds through July, compared to MacDougall’s nearly $24,000.

That fundraising also helped Matthews launch an advertisement in September highlighting his accomplishments in office. The 30-second ad, shows Matthews counting pennies as he touts the website his office launched that provides real-time information on state spending.

“Fundraising is only one part of running a successful campaign, MacDougall said. “I’m focused on meeting voters where they are, and being in the public eye, and being at events and meeting with people. I think that that has more of a sway than the dollar amount raised.”

Matthews did not respond to the Nevada Current’s request for an interview. 

Before being elected controller in 2022, Matthews served in the Nevada State Assembly. Prior to that he led the Nevada Policy, a conservative think tank.

On his campaign site, Matthews highlighted his work helping local governments create their own transparency websites. He also noted his work to modernize the state’s financial, human-resource and information-technology systems. 

Matthews also noted he enacted significant reforms to the state’s financial reporting. 

MacDougall criticized Matthews for delaying the release of the state mandated Nevada Annual Comprehensive Financial Report, a report that details the state’s financial position and is required by law. Matthews released the report more than two years after the fiscal year ended. 

Delays in audits erode trust in government, while timely audits demonstrate effective government and help build trust in the state, said MacDougall. 

“Citizens and businesses lose faith in government when audits are not conducted in a timely manner. Trust is crucial for effective governance, and delayed audits undermine this trust,” MacDougall said. 

On his campaign website, Matthews said if reelected he would prioritize the creation of a Nevada Office of Inspector General in his second term. 

During the 2025 Legislative Session, Matthews proposed the creation of a Nevada Office of Inspector General to independently audit recipients of state funds. Although the bill did not advance, Matthews promised to reintroduce it in 2027 and has submitted a bill draft request. 

MacDougall said he’s open to the creation of a Nevada Office of Inspector General, although he said he would have to examine the bill’s language.

“I think oversight is a good thing,” MacDougall said. “Any sort of oversight to ensure that people are behaving correctly is a good thing.”

If elected, MacDougall said his top priorities would be to conduct a state audit, support better access to public transportation, and recover millions in uncollected tax revenues.

MacDougall works as an educator teaching social studies at The Adelson School, a private Jewish community school in Las Vegas. He earned a bachelor’s degree in political science from Allegheny College in Pennsylvania, and a Master of Arts from the University of Iowa and one from the University of California, Los Angeles.

MacDougall said he views the role of the state controller as a referee that serves as a check on state finances, auditing every dollar in and out, including taxes and federal funds, said MacDougall. 

When it comes to recovering unpaid back taxes MacDougall said the office should explore targeted enforcement measures to improve tax collection, including punitive actions and streamlined services that could help bring in more revenue.

He said his campaign is focused on practical solutions to existing problems and forward thinking. He emphasized the importance of collaboration with other agencies and elected officials to find solutions.

One practical solution that could improve quality of life for Nevadans is expanding access to transportation. The state controller sits on the Nevada Department of Transportation board, influencing public and commercial transportation within Nevada.

MacDougall said he wants to make public transportation more accessible and affordable, including reduced or free fares for young people.

“It’s a service that is being provided and funded through tax dollars, so it behooves us to make sure we are making it the best we can,” MacDougall said.

MacDougall has been endorsed by SEIU Local 1107, the Nevada State Education Association, the Southern Nevada Building Trades Union, AFL-CIO, Teamsters Nevada, and Smart Local 88. 

Matthews has been endorsed by Lombardo, the Nevada Republican Party, Nevada Young Republicans, and the Keystone Corporation Nevada.