The office of state auditor is often a constitutional office (that is, it is created by the state constitution). The state auditor often heads a state agency. In 24 states the auditor is an elected office, while in others auditors are appointed by the state governor or state legislature. Some states require a gubernatorial appointment to be confirmed by the state senate. Colorado's auditor is appointed by the legislature and Tennessee's Comptroller of the Treasury is elected by the state's General Assembly.