{{Short description|American accountant and politician from North Carolina}} {{Infobox officeholder | honorific_prefix = | name = Les Merritt | image = Les Merritt.jpg | caption = Merritt in 2005 | office = 16th Auditor of North Carolina | governor = Mike Easley | term_start = January 15, 2005 | term_end = January 10, 2009 | predecessor = Ralph Campbell Jr. | successor = Beth Wood | office2 = Member of the Wake County Board of Commissioners <br/> from the 1st district | term_start2 = December 5, 1994 | term_end2 = December 7, 1998 | predecessor2 = Thurston Debnam Jr. | successor2 = Linda Coleman | party = Republican | birth_date = {{birth date and age|1951|11|19}} | birth_place = Sampson County, North Carolina | alma_mater = North Carolina State University (BS) | spouse = | children = 2 | occupation = Accountant }}

'''Leslie Merritt Jr.''' (born November 19, 1951) is an American accountant and politician. A Republican, he served as the State Auditor of North Carolina from January 15, 2005 to January 10, 2009. Merrit was born in Sampson County. After graduating from college and marrying he moved to Zebulon and ran an accounting firm. He served on the Wake County Board of Commissioners from 1994 to 1998. He ran for the office of State Auditor of North Carolina in 2000 and lost, but was elected four years later. He lost a reelection bid four years later.

==Early life== Leslie Merritt was born on November 19, 1951<ref>{{cite news| title = Leslie Merritt : Candidate for State Auditor| newspaper = Indy Week| date = April 23, 2008| url = https://indyweek.com/news/elections/leslie-merritt/| access-date = April 17, 2022}}</ref> in Sampson County, North Carolina, United States. He graduated from Union High School in 1970 and earned a Bachelor of Science in economics and accounting at North Carolina State University.{{sfn|North Carolina Manual|2008|p=196}} He married and had two children.{{sfn|North Carolina Manual|2008|p=197}} Following his marriage and the completion of his college degree, he and his wife moved to Zebulon.<ref name= shea>{{cite news| last = Shea| first = James | title = Merritt hopes for re-election as auditor| newspaper = Times-News| date = October 11, 2008}} {{ProQuest|435274850}}</ref> In 1984 he became owner of an accounting firm, Merritt, Petway, Mills and Hockaday, managing it until 2004.{{sfn|North Carolina Manual|2008|p=196}}

==Political career== ===Wake County Board of Commissioners=== Merritt, a member of the Republican Party, ran for a seat on the Wake County Board of Commissioners in 1994, defeating Democrat Thurston Debnam Jr.<ref>{{cite news| title = Conservatives take Wake board| newspaper = The Herald Sun| edition = Raleigh extra | page = 38| date = November 13, 1994|url=https://www.newspapers.com/clip/115244836/the-herald-sun/}}</ref> He served on the commission from December 5, 1994<ref>{{cite news| last = Hajian| first = Eleanore J.| title = Wake Commissioners name budget trimming task force| newspaper = The Herald Sun| edition = Raleigh extra | page = 4| date = December 11, 1994|url=https://www.newspapers.com/clip/115244853/the-herald-sun/}}</ref> to 1998.{{sfn|North Carolina Manual|2008|p=197}}

===State Auditor of North Carolina=== Merrit challenged Democratic incumbent Ralph Campbell Jr. in the 2000 election for the office of North Carolina State Auditor. Campbell collected a significant amount of his campaign contributions from Atlanta-area donors, where his brother Bill was serving as mayor. Merritt, attempted to tie Ralph Campbell to a federal corruption investigation into Atlanta's city government and turned over his campaign financial disclosures to the Federal Bureau of Investigation.<ref>{{cite news| last = Judd| first = Alan| last2 = Whitt| first2 = Richard| title = Campbell kin's N.C. campaign partly fueled by area money Election: Contributors to state auditor's race include Atlanta's police chief and city attorney| newspaper = The Atlanta Constitution | page = B1| date = 25 October 2000}}</ref> Campbell won over Merritt in November with 51 percent of the vote.<ref>{{cite news| title = N.C. vote count| newspaper = Morning Star| page = 3B| date = November 18, 2000}} {{ProQuest|285577862}}</ref> Merritt ran again in 2004, receiving about 28,000 more votes Campbell and winning the election.<ref>{{cite web| url = https://www.wral.com/news/local/story/114899/| title = Campbell: Race May Have Been Factor In State Auditor Campaign| date = January 6, 2005| website = WRAL-TV| publisher = Capitol Broadcasting Company| access-date = April 16, 2022}}</ref>

Merritt assumed the office of State Auditor of North Carolina on January 15, 2005.<ref>{{cite news| last = Robertson| first = Gary D.| title = Education-economy link stressed as Easley kicks off second term| newspaper = Asheville Citizen-Times| agency = Associated Press| page = A4| date = January 16, 2005}}</ref> He was the first Certified Public Accountant to serve as State Auditor of North Carolina.<ref>{{cite news| last = Bolton| first = Kerra| title = State Auditor Merritt: Job Requires 'Thick Skin, Strong Backbone' | newspaper = Asheville Citizen-Times | page = C4 | date = May 14, 2006}}</ref> Shortly after he took office, North Carolina Senate Majority Leader Tony Rand, fearing that Merrit would seek out legislators' emails, filed a bill that barred the auditor's office from accessing legislature computers. Two Democrats in the North Carolina House of Representatives subsequently introduced a bill which prohibited the office from accessing any state government computers and assigned their responsibility to the state chief technology officer. The Democratic legislators denied the move was politically-motivated, though some Republican members of the General Assembly believed such. Merritt attributed the proposals to misunderstandings, saying, "I've got to get to know them, and they've got to get to know me".<ref name= kane>{{cite news | last = Kane | first = Dan | title = Auditor treading lightly| newspaper = The News & Observer| date = March 9, 2005}} {{ProQuest|463650165}}</ref> He opposed the latter measure, saying the technology officer could not conduct an independent audit of state computers since they were appointed by the governor. He also began an audit into the North Carolina Division of Motor Vehicles to investigate the strength of its driver's license application process, and declared his support for the adoption of the Taxpayer Bill of Rights and zero-based budgeting for all state agencies.<ref name= kane/>

In 2007 Merritt convinced the Senate to delay passage of a measure which would permit citizens to register to vote and cast a ballot immediately before an election, citing a risk of voter fraud. The State Board of Elections denounced his warnings as flawed and Merritt yielded.<ref>{{cite news| last = Dalesio| first = Emery P.| title = New faces run for N.C. treasurer, insurance chief| newspaper = Star-News Online| agency = Associated Press| date = October 26, 2008| url = https://www.starnewsonline.com/story/news/2008/10/27/new-faces-run-for-nc-treasurer-insurance-chief/30465648007/| access-date = April 17, 2022}}</ref> He later said, "I think there was a better way to handle that. It wasn't partisan, but it sure did lead into some accusations."<ref>{{cite news| last = Niolet | first = Benjamin | title = Political charges dominate auditor race | newspaper = The News & Observer| date = October 3, 2008}} {{ProQuest|455488961}}</ref> He objected to the complete privatization of the state's mental health care network, saying "It should have been a pilot program. [...] We have to go back and build that safety net."<ref name= shea/> In 2008 Merritt began a public dispute with the North Carolina State Ethics Commission over its handling of investigations into Lieutenant Governor Bev Perdue and State Senator Martin Nesbitt, accusing the body of giving the two preferential treatment. The General Assembly ended the feud by passing legislation which limited the auditor's purview concerning ethics disclosures.<ref>{{cite news| last = Schrader| first = Jordan| title = Inquiry clears ethics panel| newspaper = Asheville Citizen-Times| page = B1| date = August 18, 2009}}</ref> His office later found that Perdue and State Treasurer Richard Moore had misused official resources to support their own political campaigns.<ref name= niolet2>{{cite news| last = Niolet| first = Benjamin| title = Wood slows pace of audits | newspaper = The News & Observer | date = March 17, 2010}} {{ProQuest|458456908}}</ref>

On October 31, 2008, Merritt delivered an audit of various overseas trips First Lady of North Carolina Mary Easley. The trips cost $110,000 and were intended to secure art loans and promote cultural exchange. Merritt found that $45,000 of the overseas charges were "unreasonable" and of minimal benefit to the state.<ref name="news observer3">{{cite news|last=Niolet|first=Benjamin|title=Audit tears into trips to Europe |newspaper= The News and Observer |date=October 31, 2008 |url=http://www.newsobserver.com/politics/story/1276054.html |accessdate=October 31, 2008 |url-status=dead |archiveurl=https://web.archive.org/web/20081103050209/http://www.newsobserver.com/politics/story/1276054.html |archivedate=November 3, 2008 }}</ref> The audit was released days before the 2008 state elections, leading Merritt's opponent, Democrat Beth Wood, to accuse him of politicizing his office.<ref>{{cite news| last = Niolet | first = Benjamin | title = Looks like a win for Wood as auditor | newspaper = The News & Observer | date = November 5, 2008}} {{ProQuest|456892704}}</ref> She defeated him in November by over 290,000 votes.<ref>{{cite news| last = Dillon| first = A. P.| title = State Auditor faces primary challenger, former employees| newspaper = The North State Journal| date = February 20, 2020| url = https://nsjonline.com/article/2020/02/state-auditor-faces-primary-challenger-former-employees/| access-date = April 17, 2022}}</ref> Political observers were surprised by Merritt's defeat.{{sfn|Eamon|2014|pp=294–295}} He left office on January 10, 2009.<ref name= binker>{{cite web| url = https://www.wral.com/merritt-roles-on-ethics-commission-working-for-dhhs-conflict/12928999/| title = Merritt roles on ethics commission, work for DHHS conflict | last = Binker | first = Mary | date = September 26, 2013 | website = WRAL-TV | publisher = Capitol Broadcasting Company | access-date = April 17, 2022}}</ref><ref>{{cite news| last1 = Bonner| first1 = Lynn| last2 = Niolet| first2 = Benjamin| title = Council of State also sworn in today: These four among those who will help the new governor steer the ship of state| newspaper = The News & Observer| date = January 10, 2009}} {{ProQuest|456309015}}</ref>

===Later activities=== In February 2009, Merritt formed an investment consulting firm, Merritt Wealth Strategies, with his son.<ref>{{cite news| last = Ranii| first = David| title = Former state auditor and son create firm| newspaper = The News & Observer | page = 8B| date = March 31, 2009}}</ref><ref>{{cite news| title = Spotlight on: Merritt Wealth Strategies| newspaper = Eastern Wake News | page = 5A | date = June 3, 2009}}</ref> From May 2009 to April 2011, Merritt served as the executive director of the Foundation For Ethics in Public Service, a conservative organization that sought to promote ethical standards for public officials. On January 1, 2013, he was appointed to the North Carolina State Ethics Commission by Senate President Pro Tem Phil Berger. On May 13, he was contracted by the North Carolina Department of Health and Human Services to serve as chief financial officer for the state Division of Mental Health, Developmental Disabilities and Substance Abuse Services. After journalists from WRAL-TV questioned whether this created a conflict of interest,<ref name= binker/> Merritt resigned from the ethics commission.<ref>{{cite web| url = https://www.wral.com/dhhs-faces-string-of-problems-pr-missteps/13294826/| title = DHHS faces string of problems, PR missteps| date = January 17, 2014| website = WRAL-TV| publisher = Capitol Broadcasting Company | access-date = April 17, 2022}}</ref>

===Electoral history=== ====2008==== {{Election box begin no change|title=North Carolina State Auditor general election, 2008<ref>[https://er.ncsbe.gov/?election_dt=11/04/2008&county_id=0&office=COS&contest=1002] ''North Carolina State Board of Elections''.</ref> }} {{Election box winning candidate with party link no change | party = Democratic Party (United States) | candidate = Beth Wood | votes = 2,175,242 | percentage = 53.57% }} {{Election box candidate with party link no change | party = Republican Party (United States) | candidate = Les Merritt (incumbent) | votes = 1,885,229 | percentage = 46.43% }} {{Election box total no change | votes = 4,060,471 | percentage = 100% }} {{Election box gain with party link no change | winner = Democratic Party (United States) | loser = Republican Party (United States) }} {{Election box end}}

====2004==== {{Election box begin no change|title=North Carolina State Auditor Republican primary election, 2004<ref>[https://er.ncsbe.gov/?election_dt=07/20/2004&county_id=0&office=COS&contest=2] ''North Carolina State Board of Elections''.</ref> }} {{Election box winning candidate with party link no change | party = Republican Party (United States) | candidate = Les Merritt | votes = 190,408 | percentage = 66.83% }} {{Election box candidate with party link no change | party = Republican Party (United States) | candidate = Jasper Albright | votes = 94,512 | percentage = 33.17% }} {{Election box total no change | votes = 284,920 | percentage = 100% }} {{Election box end}}

{{Election box begin no change|title=North Carolina State Auditor general election, 2004<ref>[https://er.ncsbe.gov/?election_dt=11/02/2004&county_id=0&office=COS&contest=2] ''North Carolina State Board of Elections''.</ref> }} {{Election box winning candidate with party link no change | party = Republican Party (United States) | candidate = Les Merritt | votes = 1,662,354 | percentage = 50.44% }} {{Election box candidate with party link no change | party = Democratic Party (United States) | candidate = Ralph Campbell Jr. (incumbent) | votes = 1,633,639 | percentage = 49.56% }} {{Election box total no change | votes = 3,295,993 | percentage = 100% }} {{Election box gain with party link no change | winner = Republican Party (United States) | loser = Democratic Party (United States) }} {{Election box end}}

====2000==== {{Election box begin no change|title=North Carolina State Auditor general election, 2000 }} {{Election box winning candidate with party link no change | party = Democratic Party (United States) | candidate = Ralph Campbell Jr. (incumbent) | votes = 1,392,211 | percentage = 50.51% }} {{Election box candidate with party link no change | party = Republican Party (United States) | candidate = Les Merritt | votes = 1,363,890 | percentage = 49.49% }} {{Election box total no change | votes = 2,756,101 | percentage = 100% }} {{Election box hold with party link no change | winner = Democratic Party (United States) }} {{Election box end}}

====1998==== {{Election box begin no change|title=Wake County Board of Commissioners 1st district general election, 1998<ref>{{cite web|url=https://www.wake.gov/departments-government/board-elections/data-reports/past-election-results|title=Past Election Results - 1998|publisher=Wake County Board of Elections|date=November 3, 1998|accessdate=January 1, 2026}}</ref> }} {{Election box winning candidate with party link no change | party = Democratic Party (United States) | candidate = Linda Coleman | votes = 86,074 | percentage = 50.39% }} {{Election box candidate with party link no change | party = Republican Party (United States) | candidate = Les Merritt (incumbent) | votes = 84,746 | percentage = 49.61% }} {{Election box total no change | votes = 170,820 | percentage = 100% }} {{Election box gain with party link no change | winner = Democratic Party (United States) | loser = Republican Party (United States) }} {{Election box end}}

====1994==== {{Election box begin no change|title=Wake County Board of Commissioners 1st district general election, 1994<ref>{{cite web|url=https://www.wake.gov/departments-government/board-elections/data-reports/past-election-results|title=Past Election Results - 1994|publisher=Wake County Board of Elections|date=November 9, 2002|accessdate=January 1, 2026}}</ref> }} {{Election box winning candidate with party link no change | party = Republican Party (United States) | candidate = Les Merritt | votes = 63,816 | percentage = 58.01% }} {{Election box candidate with party link no change | party = Democratic Party (United States) | candidate = Thurston Debnam Jr. (incumbent) | votes = 46,188 | percentage = 41.99% }} {{Election box total no change | votes = 110,004 | percentage = 100% }} {{Election box gain with party link no change | winner = Republican Party (United States) | loser = Democratic Party (United States) }} {{Election box end}}

==References== {{Reflist}}

==Works cited== * {{cite book| last = Eamon| first = Tom| title = The Making of a Southern Democracy: North Carolina Politics from Kerr Scott to Pat McCrory| publisher = UNC Press Books| date = 2014| isbn = 9781469606972}} - [https://books.google.com/books?id=6ZX9AQAAQBAJ See profile at] Google Books * {{cite book| title = North Carolina Manual 2007–2008| publisher = North Carolina Secretary of State| date = 2008| location = Raleigh| url = https://archive.org/details/northcarolinaman2007nort| oclc = 591148963|ref= {{harvid|North Carolina Manual|2008}}}}

{{s-start}} {{s-ppo}} {{s-bef|before=Jack Daly}} {{s-ttl|title=Republican nominee for North Carolina State Auditor|years=2000, 2004, 2008}} {{s-aft|after=Debra Goldman}} {{s-off}} {{s-bef|before=Ralph Campbell Jr.}} {{s-ttl|title=Auditor of North Carolina|years=2005–2009}} {{s-aft|after=Beth Wood}} {{s-end}}

{{DEFAULTSORT:Merritt, Les}} Category:Living people Category:1951 births Category:People from Sampson County, North Carolina Category:People from Zebulon, North Carolina Category:North Carolina State University alumni Category:American businesspeople in finance Category:North Carolina Republicans Category:20th-century American politicians Category:20th-century North Carolina politicians Category:21st-century American politicians Category:21st-century North Carolina politicians Category:County commissioners in North Carolina Category:North Carolina state auditors