Commentary When The Sacramento Bee recently announced Elaine Howle’s plans to retire as the California State Auditor (CSA) at the end of this year, the Orange County Register’s editorial staff sung her praises and lamented her decision to leave. As a certified public accountant who was an audit partner before entering the public sector, I have garnered a strong professional admiration for Ms. Howle while serving in the capitol and echo these sentiments. While serving in the state senate, I was so fond of her work product that I invited her to my capitol office to ask if I could create a bill that would expand her staffing level. She politely declined the suggestion. Instead, I pursued Senate Bill 1297, which would have established the office of a Chief Operating Officer (COO). Ms. Howle’s audit reports verified that this state needs better management, and my bill provided for a leadership position that …