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Minnesota State Auditor

From Wikipedia, the free encyclopedia
Constitutional officer of Minnesota, United States
State Auditor of Minnesota
Incumbent
Julie Blaha
since January 7, 2019
Style
Member ofExecutive Council, among others
SeatMinnesota State Capitol
Saint Paul, Minnesota
AppointerGeneral election
Term lengthFour years, no term limits
Constituting instrumentMinnesota Constitution of 1858, Article V
Inaugural holderWilliam F. Dunbar
FormationMay 11, 1858
(167 years ago)
 (May 11, 1858)
SuccessionFifth
SalaryUS$108,485[1]
WebsiteOfficial page

Thestate auditor of Minnesota is a constitutional officer in theexecutive branch of theU.S. state ofMinnesota. Nineteen individuals have held the office of state auditor since statehood. The incumbent isJulie Blaha, a member of theMinnesota Democratic–Farmer–Labor Party.

Election and term of office

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The state auditor is elected by the people onElection Day in November, and takes office on the first Monday of the next January. There is nolimit to the number of terms a state auditor may hold. To be elected state auditor, a person must be qualified voter, permanently resident in the state of Minnesota at least 30 days prior to the election, and at least 21 years of age.[2]

In the event of a vacancy in the office of the state auditor, thegovernor may appoint a successor to serve the balance of the term.[3] The state auditor may also berecalled by the voters or removed from office through animpeachment trial.[4]

Powers and duties

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In Minnesota, the state auditor is charged with supervising and auditing the finances of the state's approximately 4,300local governments, which altogether tax and spend over $40 billion annually.[5][6][7][a] Likewise, the state auditor performs under contract the annualsingle audit of federal programs administered by state agencies and their subrecipients (i.e., nonprofits and localities), which accounts for another $20 to $26 billion of public spending depending on the fiscal year.[8][9][10][11] The state auditor's authority transcends jurisdictions and applies to all local governments, be they counties, cities, towns, school districts, local pension funds, metropolitan and regional agencies, or myriad special purpose districts, and to every state agency that receivesfederal financial assistance.[12][13] Public expenditures overseen by the state auditor thus exceed standalone state spending.[14][15][16][17]

In keeping with this position of trust, the state auditor rendersopinions on the presentation of governments'financial statements and their overallfiscal health, examinescompliance over financial management withinternal controls, conductsbest practices reviews of locally deliveredpublic services, reviewsaudit reports prepared byprivate accounting firms, andinvestigates complaints ofwaste,fraud, orabuse of public funds and resources.[18][19][20][21][22][23][24][25][26][27][28][29][30][b][c] In addition, the state auditor prescribes uniform systems ofaccounting andbudgeting applicable to all local governments,collects andanalyses local government financial data, and providestraining opportunities to local government officials and employees on matters ofpublic administration andfinancial management.[32][33][34] The state auditor also issues annual statutory reports on matters ofasset forfeiture, municipallobbying, and the condition oflocal public finances.[35][36][37] These reports inform the budgetary and fiscal policies of thegovernor andLegislature.[38]

Aside from his or her functional responsibilities, the state auditor is by virtue of office a member of the following public bodies:

History

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The state auditor's office has its origins in theMinnesota Territory, when the territorial governor appointed an auditor to ensure that both territorial and county finances were in good order and handled properly. This function continued with an elected state auditor upon Minnesota's entry into the Union on May 11, 1858, and lasted until a 1973 reorganization of state government. During the intervening years, the state auditor acted as thecomptroller for the whole of state government. In that capacity, the state auditor prescribed and maintained the statewide accounting system, preauditedclaims by and against the state, issuedwarrants on thestate treasury in payment of claims approved, monitored county finances, and managed the state's land records. Following reorganization, the responsibilities of the state auditor's office were transferred to a state agency known today as theDepartment of Management and Budget. The Office of the State Auditor then shifted to its present role, which was previously handled by the public examiner, a Cabinet official appointed by thegovernor that audited local governments and state agencies alike. Following elimination of the Department of the Public Examiner, the elected state auditor took on the duty of supervising and auditing local government finances. At the same time, audits and evaluations of state agency financial management and performance were reassigned to a newly created office of legislative auditor, which is appointed by and reports to the Legislative Audit Commission.[48][49] Aside from the statewide single audit, which was transferred from the legislative auditor to the state auditor beginning in 2021, this division of auditing responsibility has remained constant since 1973.[50]

Constitution

Territorial auditors

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NameTook officeLeft officeParty
Jonathan E. McKusick18491852Whig
Abraham Van Vorhes18521853Whig
Socrates Nelson18531854Democratic
Julius Georgii18541858Democratic

State auditors

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The state auditor's term of office was originally three years. In 1883, voters approved a constitutional amendment changing it to four years.

No.ImageNameTerm of officeParty
1William F. Dunbar1858–1861Democratic
2Charles McIlrath1861–1873Republican
3Orlan P. Whitcomb1873–1882Republican
4William W. Braden1882–1891Republican
5Adolph Biermann1891–1895Democratic
6Robert C. Dunn1895–1903Republican
7Samuel G. Iverson1903–1915Republican
8J. A. O. Preus1915–1921Republican
9Ray P. Chase1921–1931Republican
10Stafford King1931–1969Republican
11William J. O'Brien1969–1971Republican
12Rolland F. Hatfield1971–1975Republican
13Robert W. Mattson Jr.1975–1979Democratic-Farmer-Labor
14Arne Carlson1979–1991Independent-Republican
15Mark Dayton1991–1995Democratic-Farmer-Labor
16Judi Dutcher1995–2003Independent-Republican (1995–2000)
Democratic-Farmer-Labor (2000–2003)
17Patricia Anderson(formerly Awada)2003–2007Republican
18Rebecca Otto2007–2019Democratic-Farmer-Labor
19Julie Blaha2019–presentDemocratic-Farmer-Labor

Notes on Minnesota political party names

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Attempts at higher office

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The position of state auditor has become a stepping stone in Minnesota for individuals that hold aspirations of higher office, more so in fact than any other constitutional office. In the past 50 years, two incumbent auditors -Arne Carlson andMark Dayton - have won competitive gubernatorial races. Conversely, no incumbent or formersecretary of state has ever won an election forgovernor orU.S. senator in that timeframe; the same goes for any incumbent or formerattorney general. Likewise,Rudy Perpich andTina Smith are the onlylieutenant governors since 1972 to ever be elected a governor or a U.S. senator.

External links

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Footnotes

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  1. ^By comparison, the state of Minnesota collected only $32.983 billion in tax revenue in FY 2023, with the remainder of the state budget substantially consisting of federal financial assistance and debt financing. Most government taxation and expenditure in Minnesota therefore occurs at the local level. See"State Tax Collections by Type of Tax, Table 1". Minnesota Department of Revenue. RetrievedJanuary 26, 2026.
  2. ^A best practices review is a type ofperformance audit underGovernment Auditing Standards with program effectiveness and results (i.e.,program evaluation) objectives.[31]
  3. ^All audits, examinations, and reviews are performed in accordance withGovernment Auditing Standards promulgated by theComptroller General of the United States.

References

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  1. ^State Elected Officials' Compensation(PDF) (Report). Minnesota House Research Department. 2021. p. 1. RetrievedJune 28, 2021.
  2. ^"Article VII, Sections 1, 2, and 6 of the Minnesota Constitution". Minnesota Office of the Revisor of Statutes. RetrievedFebruary 8, 2022.
  3. ^"Article V, Section 3 of the Minnesota Constitution". Minnesota Office of the Revisor of Statutes. RetrievedFebruary 8, 2022.
  4. ^"Article VIII, Sections 1, 2, and 6". Minnesota Office of the Revisor of Statutes. RetrievedFebruary 8, 2022.
  5. ^"State Auditor, 2023 Minnesota Statutes Index". Minnesota Office of the Revisor of Statutes. RetrievedJune 21, 2022.
  6. ^"Agency, Program, and Activity Summary for the Office of the State Auditor". Minnesota Management and Budget. RetrievedJuly 7, 2025.
  7. ^"Office of the State Auditor 2024-25 Biennial Budget Request"(PDF). Minnesota Legislative Reference Library. RetrievedOctober 23, 2024.
  8. ^"Section 16A.06, Subdivision 12, Minn. Stats". Minnesota Office of the Revisor of Statutes. RetrievedOctober 16, 2022.
  9. ^2021 Financial and Compliance Report on Federally Assisted Programs(PDF) (Report). Minnesota Office of the State Auditor. RetrievedAugust 7, 2024.
  10. ^2022 Financial and Compliance Report on Federally Assisted Programs(PDF) (Report). Minnesota Office of the State Auditor. RetrievedOctober 22, 2023.
  11. ^2023 Financial and Compliance Report on Federally Assisted Programs(PDF) (Report). Minnesota Office of the State Auditor. RetrievedAugust 7, 2024.
  12. ^"Section 6.46, Minn. Stats". Minnesota Office of the Revisor of Statutes. RetrievedAugust 7, 2024.
  13. ^"Section 6.61, Minn. Stats". Minnesota Office of the Revisor of Statutes. RetrievedAugust 7, 2024.
  14. ^"State Fiscal Brief: Minnesota". Urban Institute. July 2023. RetrievedOctober 22, 2023.
  15. ^Michelle Griffith (January 25, 2023)."Takeaways from Gov. Tim Walz's 2024-25 budget proposal". Minnesota Reformer. RetrievedOctober 22, 2023.
  16. ^"Current Operating Budget - FY 2024-25 Biennium". Minnesota Management and Budget. RetrievedOctober 22, 2023.
  17. ^Noah McVay (November 6, 2023)."Why Minnesota's local audit function is in trouble". MinnPost. RetrievedNovember 9, 2023.
  18. ^"Section 6.481, Minn. Stats". Minnesota Office of the Revisor of Statutes. RetrievedAugust 7, 2024.
  19. ^"Section 6.49, Minn. Stats". Minnesota Office of the Revisor of Statutes. RetrievedAugust 7, 2024.
  20. ^"Section 6.495, Minn. Stats". Minnesota Office of the Revisor of Statutes. RetrievedAugust 7, 2024.
  21. ^"Section 6.50, Minn. Stats". Minnesota Office of the Revisor of Statutes. RetrievedAugust 7, 2024.
  22. ^"Section 6.51, Minn. Stats". Minnesota Office of the Revisor of Statutes. RetrievedAugust 7, 2024.
  23. ^"Section 6.515, Minn. Stats". Minnesota Office of the Revisor of Statutes. RetrievedAugust 7, 2024.
  24. ^"Section 6.54, Minn. Stats". Minnesota Office of the Revisor of Statutes. RetrievedAugust 7, 2024.
  25. ^"Section 6.55, Minn. Stats". Minnesota Office of the Revisor of Statutes. RetrievedAugust 7, 2024.
  26. ^"Section 6.551, Minn. Stats". Minnesota Office of the Revisor of Statutes. RetrievedAugust 7, 2024.
  27. ^"Section 6.552, Minn. Stats". Minnesota Office of the Revisor of Statutes. RetrievedAugust 7, 2024.
  28. ^"Section 6.756, Minn. Stats". Minnesota Office of the Revisor of Statutes. RetrievedAugust 7, 2024.
  29. ^"Section 6.78, Minn. Stats". Minnesota Office of the Revisor of Statutes. RetrievedAugust 7, 2024.
  30. ^"Section 609.456, Minn. Stats". Minnesota Office of the Revisor of Statutes. RetrievedAugust 7, 2024.
  31. ^Gene Dodaro, Comptroller General of the United States.Paragraphs 1.21-1.22, Government Auditing Standards (GAGAS)(PDF) (Report). United States Government Accountability Office. RetrievedAugust 7, 2024.
  32. ^"Section 6.74, Minn. Stats". Minnesota Office of the Revisor of Statutes. RetrievedAugust 7, 2024.
  33. ^"Section 6.745". Minnesota Office of the Revisor of Statutes. RetrievedAugust 7, 2024.
  34. ^"Training Opportunities". Minnesota Office of the State Auditor. RetrievedAugust 7, 2024.
  35. ^"Section 6.75, Minn. Stats". Minnesota Office of the Revisor of Statutes. RetrievedAugust 7, 2024.
  36. ^"Section 6.76, Minn. Stats". Minnesota Office of the Revisor of Statutes. RetrievedAugust 7, 2024.
  37. ^"Section 609.5315, Minn. Stats". Minnesota Office of the Revisor of Statutes. RetrievedAugust 7, 2024.
  38. ^"What We Do". Minnesota Office of the State Auditor. RetrievedJune 21, 2022.
  39. ^"Board of Trustees". Public Employees Retirement Association of Minnesota. RetrievedJune 21, 2022.
  40. ^"About the Executive Council". Minnesota Department of Administration. RetrievedJune 21, 2022.
  41. ^"Executive Council, 2022 Minnesota Statutes Index". Minnesota Office of the Revisor of Statutes. RetrievedOctober 22, 2023.
  42. ^"About the Board". Minnesota Housing Finance Agency. RetrievedJune 21, 2022.
  43. ^"Land Exchange Board". Minnesota Department of Natural Resources. RetrievedJune 21, 2022.
  44. ^"Records Disposition Panel". Minnesota Historical Society. RetrievedJune 21, 2022.
  45. ^"Rural Finance Authority Board". Minnesota Department of Agriculture. RetrievedJune 21, 2022.
  46. ^"About Us". Minnesota State Board of Investment. RetrievedJune 21, 2022.
  47. ^"Agency, Program, and Activity Summary for the State Board of Investment"(PDF). Minnesota Management and Budget. Retrieved10 December 2024.
  48. ^""OSA History"". Minnesota Office of the State Auditor. RetrievedJune 21, 2022.
  49. ^""History of the OLA"". Minnesota Office of the Legislative Auditor. RetrievedJune 21, 2022.
  50. ^"State of Minnesota Financial and Compliance Report on Federally Assisted Programs for the Year Ended June 30, 2021"(PDF). Minnesota Management and Budget. RetrievedJanuary 15, 2023.
State ofMinnesota
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Related
Comptroller General of the United States: Orice Williams Brown (Acting) (NP)
Dianne Ray (NP)
Les Kondo (NP)
Rob Sand (D)
Julie Blaha (DFL)
Federal districts:
Political party affiliations:
  • 21Republican (21 states)
  • 18Democratic (16 states, 1 territory, 1 district)
  • 17 nonpartisan (13 states, 4 territories)
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