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The Office of the State Auditor
The State Auditor is an elected officer in the executive branch of the
State of Minnesota. To serve as State Auditor, a person must be a qualified
voter, 21 years of age, and elected by the people (Minnesota
Constitution, Article V). The State Auditor serves a 4-year term.
The primary responsibility of the
State Auditor is to ensure the financial integrity, accountability, and
cost-effectiveness of Minnesota's local governmental entities. The
Office does this by performing professional reviews of financial statements,
documents, and reports submitted to the Office, ensuring their financial
accuracy and legal compliance, and their adherence to generally accepted
accounting standards.
The State Auditor leads an office of
auditors, attorneys, and other staff, and deals on a regular basis with both
local and state government officials.
Prior State Auditors of the last
several decades include both Democrats and Republicans, with the most recent
being Judi Dutcher (D), Mark Dayton (D), and Arne Carlson, (R).
Interestingly, no State Auditor has ever been a CPA.
Who the State Auditor
oversees
The units of local government the
State Auditor oversees include all the counties, cities, townships, school
districts, police and volunteer fire relief association pension funds,
housing and redevelopment authorities, port authorities, soil and water
conservation districts, and approximately 150 other special districts in the
State of Minnesota.
The Auditor also acts as a resource for local units of government to obtain,
review, and compare financial data in order to be more efficient with public
funds.
Additionally, the office provides
answers to legal and financial compliance questions, recommends methods to
implement cost-effective internal controls, and investigates allegations of
misconduct by local government officials.
The Office of the State
Auditor has 6 divisions
Audit Practice conducts financial and legal compliance for
local governments. The Office performs approximately 250 audits per year.
Government Information collects and analyzes financial
information for towns, cities, counties and special districts.
Special Investigations investigates allegations of financial
wrong-doing by public employees and officials. The division is a
fact-finding entity that has no prosecutorial powers; its role is to
evaluate allegations brought to its attention and, when appropriate, provide
specialized auditing techniques, initiate an independent investigation, or
refer the matter to appropriate oversight authorities.
Legal provides legal analysis and counsel to the State
Auditor, as well as the other divisions of the office. This department
reviews all audit reports completed by the Office of the State Auditor to
ensure that the law is applied in an accurate and consistent manner and
fields inquiries about Minnesota local government law from audit staff,
private accountants, financial institutions, citizens, counties, cities, and
other political divisions.
Pension Oversight monitors investment, financial, and
actuarial reporting for over 700 public pension funds.
Tax Increment Financing (TIF) promotes compliance and
accountability in local governments’ use of TIF through financial and
compliance audits. Tax increment financing is a statutory tool to promote
economic development, redevelopment, or housing in areas where it otherwise
would not have occurred. TIF enables a city to “capture” additional property
taxes generated by new development or redevelopment to pay for a portion of
those same development costs.
The State Auditor serves on 6
boards
The constitutional office also supports the State Auditor’s service on:
State Board of Investment
Executive Council
Land Exchange Board
Minnesota Housing Finance Agency
Rural Finance Authority Board
Public Employees Retirement Board |
