HARRISBURG -- One is a career public servant. The other is a businessman whose highest elected office was student body president of Pepperdine University.

Each wants to be elected state auditor general Nov. 4.

Democratic incumbent Jack Wagner believes his experience in public life makes him voters' ideal choice for a second term in the office.

But challenger Chet Beiler, a Lancaster County Republican and father of two, said Mr. Wagner hasn't done enough to protect tax dollars and that the job should go to someone with more business acumen. Someone like him.

"People feel Harrisburg is broken and no one is doing anything about the mess. They feel that politicians and bureaucrats throw around our hard-earned money as if it is their own, and that's why people are seeking fresh faces with new ideas and someone with real-world business experience to clean things up," said Mr. Beiler, 45.

Mr. Beiler's business experience is long and varied. It began with a residential cleaning business he helped his parents open in the late 1980s.

Now his businesses include the country's No. 1 retailer of Amish gazebos; Timothy Hughes Rare and Early Newspapers; a small trucking company; White Oak Display, which designs merchandising racks; and CarTango.com, an innovative online tool aimed at helping women shop for cars.

Those ventures have taught him to embrace change, such as improved technology that allowed him to grow his 19-year-old gazebo business online.

"You've got to change to meet market demands. In government, far too often the sensitivity to change is very, very low because most public servants just want to go with the status quo," Mr. Beiler said. "I'd like to see government be more responsible, more accountable and more transparent. We have to keep the perspective that the taxpayer is our customer and we're going to behave with that in mind every day."

As auditor general, he would seek to change a state law that prevents the office from scrutinizing the finances of the General Assembly. He also said he would give more scrutiny to agencies such as the Pennsylvania Turnpike Commission.

"Wherever tax dollars go, I believe the auditor general should be ready to speak up for the taxpayer. With the Turnpike Commission, there's nepotism, there's cronyism and there's waste, and I believe a thorough audit should be conducted," he said. "I have a passionate interest in good government, and I see the auditor general's role as being the chief advocate for good government."

Mr. Beiler explored a run for the office in 2003, but withdrew from consideration when the Republican Party endorsed Joe Peters, who lost the contest to Mr. Wagner.

Now Mr. Wagner is seeking re-election so he can build on changes he's made in his first term, including a policy to follow up on performance audits to ensure compliance with recommendations.

He also would keep close tabs on the Pennsylvania Higher Education Assistance Agency, which he audited last year to find hundreds of thousands of dollars being spent on luxuries such as extravagant banquets, bar bills, golf outings and spa treatments. Other funds were being spent on three-figure bonuses.

Mr. Wagner has recommended an end to the bonuses and greater representation of students and other stakeholders on the 20-member board, which now includes 16 lawmakers.

Mr. Wagner counts the PHEAA audit among his biggest accomplishments as auditor general. Others include recommendations to ensure that sex offenders comply with Megan's Law requirements to register with local authorities and studying the effectiveness of lifeguards in preventing drownings at state parks.

The office does much more than crunch numbers, he said.

"The special performance audits we've done have been extremely beneficial in terms of making programs work better for the people of Pennsylvania," he said.

He hopes to focus next on the Department of Education and the Department of Public Welfare, where the greatest amount of state spending occurs.

Mr. Wagner, 60, of Beechview, is a former state senator, Marine, payroll clerk and insurance-company fleet-safety expert.

He and his wife, Nancy, have two children.

Also running for the seat is Libertarian Betsy Summers, who so far has raised no funds, according to election finance reports.

Mr. Wagner had $511,856 on hand and Mr. Beiler had $28,067 as of Sept. 15, the end of the latest campaign-finance filing period.

Mr. Wagner's biggest contributor is John Middleton, of Bradford Holdings in King of Prussia, who provided $25,000. The International Brotherhood of Electrical Workers Local 98 in Philadelphia, the Pennsylvania Orthopaedics Association Political Action Committee and insurance executive Roger Reschini, of Philadelphia, each contributed $10,000.

Mr. Beiler's biggest contributor is Conshohocken physician John Templeton, who provided $20,000. Christine Olson, chief executive of S.W. Jack Drilling Co. in Indiana, Pa., and West Chester attorney James E. McErlane each contributed $10,000.