| State Auditor of Minnesota | |
|---|---|
since January 7, 2019 | |
| Style |
|
| Member of | Executive Council, among others |
| Seat | Minnesota State Capitol Saint Paul, Minnesota |
| Appointer | General election |
| Term length | Four years, no term limits |
| Constituting instrument | Minnesota Constitution of 1858, Article V |
| Inaugural holder | William F. Dunbar |
| Formation | May 11, 1858 (167 years ago) (May 11, 1858) |
| Succession | Fifth |
| Salary | US$108,485[1] |
| Website | Official 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.
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]
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:
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 |
|---|
|
| Name | Took office | Left office | Party |
|---|---|---|---|
| Jonathan E. McKusick | 1849 | 1852 | Whig |
| Abraham Van Vorhes | 1852 | 1853 | Whig |
| Socrates Nelson | 1853 | 1854 | Democratic |
| Julius Georgii | 1854 | 1858 | Democratic |
The state auditor's term of office was originally three years. In 1883, voters approved a constitutional amendment changing it to four years.
| No. | Image | Name | Term of office | Party |
|---|---|---|---|---|
| 1 | William F. Dunbar | 1858–1861 | Democratic | |
| 2 | Charles McIlrath | 1861–1873 | Republican | |
| 3 | Orlan P. Whitcomb | 1873–1882 | Republican | |
| 4 | William W. Braden | 1882–1891 | Republican | |
| 5 | Adolph Biermann | 1891–1895 | Democratic | |
| 6 | Robert C. Dunn | 1895–1903 | Republican | |
| 7 | Samuel G. Iverson | 1903–1915 | Republican | |
| 8 | J. A. O. Preus | 1915–1921 | Republican | |
| 9 | Ray P. Chase | 1921–1931 | Republican | |
| 10 | Stafford King | 1931–1969 | Republican | |
| 11 | William J. O'Brien | 1969–1971 | Republican | |
| 12 | Rolland F. Hatfield | 1971–1975 | Republican | |
| 13 | Robert W. Mattson Jr. | 1975–1979 | Democratic-Farmer-Labor | |
| 14 | Arne Carlson | 1979–1991 | Independent-Republican | |
| 15 | Mark Dayton | 1991–1995 | Democratic-Farmer-Labor | |
| 16 | Judi Dutcher | 1995–2003 | Independent-Republican (1995–2000) | |
| Democratic-Farmer-Labor (2000–2003) | ||||
| 17 | Patricia Anderson(formerly Awada) | 2003–2007 | Republican | |
| 18 | Rebecca Otto | 2007–2019 | Democratic-Farmer-Labor | |
| 19 | Julie Blaha | 2019–present | Democratic-Farmer-Labor |
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.