The state auditor of Minnesota is a constitutional officer in the executive branch of the U.S. state of Minnesota. Nineteen individuals have held the office of state auditor since statehood. The incumbent is Julie Blaha, a member of the Minnesota Democratic–Farmer–Labor Party.

Election and term of office

The state auditor is elected by the people on Election Day in November, and takes office on the first Monday of the next January. There is no limit 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, the governor may appoint a successor to serve the balance of the term.[3] The state auditor may also be recalled by the voters or removed from office through an impeachment trial.[4]

Powers and duties

In Minnesota, the state auditor is charged with supervising and auditing the finances of the state's approximately 4,500 local governments, which altogether tax and spend over $56 billion annually.[5][6][7][8][a] The state auditor's authority transcends jurisdictions and applies to all local governments, be they Minnesota's 87 counties, 854 cities, 1,785 townships, 329 school districts, 173 charter schools, 647 local pension plans, or 621 special purpose districts.[9][10][11][12][13][14][15][b][c] Likewise, the state auditor performs under contract the annual single audit of federal programs administered by state agencies and their subrecipients (i.e., localities and nonprofits), which accounts for another $20 billion of public spending.[24][25][26][27] Public expenditures overseen by the state auditor - whether local or federal funds - actually exceed standalone state spending.[28][29][30][31]

In keeping with this position of trust, the state auditor renders opinions on the presentation of governments' financial statements and their overall fiscal health, examines compliance over financial management with internal controls, conducts best practices reviews of locally delivered public services, reviews audit reports prepared by private accounting firms, and investigates complaints of waste, fraud, or abuse of public funds and resources.[32][33][34][35][36][37][38][39][40][41][42][43][44][d][e] In addition, the state auditor prescribes uniform systems of accounting and budgeting applicable to all local governments, collects and analyses local government financial data, and provides training opportunities to local government officials and employees on matters of public administration and financial management.[46][47][48] The state auditor also issues annual statutory reports on matters of asset forfeiture, municipal lobbying, and the condition of local public finances.[49][50][51] These reports inform the budgetary and fiscal policies of the governor and Legislature.[52]

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

History

The state auditor's office has its origins in the Minnesota 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 the comptroller for the whole of state government. In that capacity, the state auditor prescribed and maintained the statewide accounting system, preaudited claims by and against the state, issued warrants on the state 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 the Department 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 the governor 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.[62][63] 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.[64]

Territorial auditors

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

State auditors

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
19 Julie Blaha 2019–present Democratic-Farmer-Labor

Notes on Minnesota political party names

Attempts at higher office

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 and Mark Dayton - have won competitive gubernatorial races. Conversely, no incumbent or former secretary of state has ever won an election for governor or U.S. senator in that timeframe; the same goes for any incumbent or former attorney general. Likewise, Rudy Perpich and Tina Smith are the only lieutenant governors since 1972 to ever be elected a governor or a U.S. senator.

Footnotes

  1. ↑ By comparison, the state of Minnesota collected only $38.659 billion in tax revenue in FY 2026, with the remainder of the state budget consisting of federal grants, departmental earnings, investment income, and all other enterprise revenues (i.e., asset sales, bond proceeds, and user fees for services rendered). Most government taxation and expenditure in Minnesota therefore occurs at the local level. See "Current Estimates of State Budget". Minnesota Management and Budget. Retrieved June 17, 2026.
  2. ↑ Aside from 643 volunteer firefighter relief associations, Minnesota has two other types of local pension systems: three locally administered paid firefighter plans in Bloomington, Minneapolis, and Virginia, and the Saint Paul Teachers' Retirement Fund Association.[16][17][18]
  3. ↑ Minnesota's special purpose districts include airport authorities, area ambulance districts, area redevelopment agencies, the Croft Historical Park District, the Duluth Transit Authority, the East Lake Clinic District, economic development authorities, educational service agencies, hospital districts, housing and redevelopment authorities, joint cable communication commissions, joint powers airport boards, joint powers boards, mental health collaboratives, the Metropolitan Airports Commission, the Metropolitan Council, the Metropolitan Mosquito Control District, the Minneapolis-Saint Paul Housing Finance Board, the Morrison County Rural Development Financing Authority, municipal gas agencies, municipal power agencies, park districts, regional development commissions, regional public library districts, regional public library systems, regional railroad authorities, rural development financing authorities, rural water user districts, the Saint Cloud Metropolitan Transit Commission, sanitary districts, soil and water conservation districts, solid waste management districts, watershed districts, and watershed management organizations.[19][20][21] Another 1,600 tax increment financing (TIF) districts, which are component units of economic development authorities, housing and redevelopment authorities, or port authorities, also come under the state auditor's oversight.[22][23]
  4. ↑ A best practices review is a type of performance audit under Government Auditing Standards with program effectiveness and results (i.e., program evaluation) objectives.[45]
  5. ↑ All audits, examinations, and reviews are performed in accordance with Government Auditing Standards promulgated by the Comptroller General of the United States.

References

  1. ↑ Minnesota Compensation Council (2026). Compensation Council Recommendations and Prescribed Salaries for FY 2025 & 2026 (PDF) (Report). Legislative Coordinating Commission. p. 10. Retrieved July 1, 2026.
  2. ↑ "Article VII, Sections 1, 2, and 6 of the Minnesota Constitution". Minnesota Office of the Revisor of Statutes. Retrieved February 8, 2022.
  3. ↑ "Article V, Section 3 of the Minnesota Constitution". Minnesota Office of the Revisor of Statutes. Retrieved February 8, 2022.
  4. ↑ "Article VIII, Sections 1, 2, and 6". Minnesota Office of the Revisor of Statutes. Retrieved February 8, 2022.
  5. ↑ "About OSA". Minnesota Office of the State Auditor. Retrieved June 17, 2026.
  6. ↑ "State Auditor, 2025 Minnesota Statutes Index". Minnesota Office of the Revisor of Statutes. Retrieved June 17, 2026.
  7. ↑ "Agency, Program, and Activity Summary for the Office of the State Auditor". Minnesota Management and Budget. Retrieved July 7, 2025.
  8. ↑ "Office of the State Auditor 2024-25 Biennial Budget Request" (PDF). Minnesota Legislative Reference Library. Retrieved October 23, 2024.
  9. ↑ "Section 6.46, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  10. ↑ "Section 6.61, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  11. ↑ Division of Project Development. "Minnesota counties". Minnesota Department of Transportation. Retrieved June 6, 2026.
  12. ↑ Division of Project Development. "Minnesota municipalities/cities". Minnesota Department of Transportation. Retrieved June 6, 2026.
  13. ↑ "Minnesota: Guide to State and Local Census Geography". United States Census Bureau. Retrieved June 6, 2026.
  14. ↑ "Minnesota Public School Districts" (PDF). Minnesota Department of Education. Retrieved June 6, 2026.
  15. ↑ "Charter Schools". Minnesota Department of Education. Retrieved June 6, 2026.
  16. ↑ "Summary of Selected Relevant Statutes" (PDF). Minnesota Office of the State Auditor. November 2015. Retrieved June 6, 2026.
  17. ↑ "Background Information on Volunteer Firefighter Relief Associations" (PDF). Legislative Commission on Pensions and Retirement. Retrieved June 6, 2026.
  18. ↑ "St. Paul Teachers' Retirement Fund Association". Retrieved June 6, 2026.
  19. ↑ "Individual State Descriptions: 2022" (PDF). United States Census Bureau. April 2024. pp. 162–168.
  20. ↑ Office of the Revisor of Statutes. "2025 Minnesota Statutes, Section 275.066". Minnesota Legislature. Retrieved June 1, 2026.
  21. ↑ Government Information Division (June 5, 2026). "Minnesota Special District Finances: Revenues, Expenditures, and Debt for Fiscal Years Ended Between July 1, 2023, and June 30, 2024" (PDF). Minnesota Office of the State Auditor. Retrieved June 22, 2026.
  22. ↑ "Tax Increment Financing Legislative Report" (PDF). Minnesota Office of the State Auditor. January 29, 2026. Retrieved June 1, 2026.
  23. ↑ House Research Department (August 2024). "Local Governments' Roles in TIF". Minnesota House of Representatives. Retrieved June 1, 2026.
  24. ↑ "Section 16A.06, Subdivision 12, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved October 16, 2022.
  25. ↑ 2021 Financial and Compliance Report on Federally Assisted Programs (PDF) (Report). Minnesota Office of the State Auditor. Retrieved August 7, 2024.
  26. ↑ 2022 Financial and Compliance Report on Federally Assisted Programs (PDF) (Report). Minnesota Office of the State Auditor. Retrieved October 22, 2023.
  27. ↑ 2025 Financial and Compliance Report on Federally Assisted Programs (PDF) (Report). Minnesota Office of the State Auditor. Retrieved June 17, 2026.
  28. ↑ "State Fiscal Brief: Minnesota". Urban Institute. July 2023. Retrieved October 22, 2023.
  29. ↑ Michelle Griffith (January 25, 2023). "Takeaways from Gov. Tim Walz's 2024-25 budget proposal". Minnesota Reformer. Retrieved October 22, 2023.
  30. ↑ "Current Operating Budget - FY 2024-25 Biennium". Minnesota Management and Budget. Retrieved October 22, 2023.
  31. ↑ Noah McVay (November 6, 2023). "Why Minnesota's local audit function is in trouble". MinnPost. Retrieved November 9, 2023.
  32. ↑ "Section 6.481, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  33. ↑ "Section 6.49, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  34. ↑ "Section 6.495, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  35. ↑ "Section 6.50, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  36. ↑ "Section 6.51, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  37. ↑ "Section 6.515, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  38. ↑ "Section 6.54, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  39. ↑ "Section 6.55, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  40. ↑ "Section 6.551, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  41. ↑ "Section 6.552, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  42. ↑ "Section 6.756, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  43. ↑ "Section 6.78, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  44. ↑ "Section 609.456, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  45. ↑ Gene Dodaro, Comptroller General of the United States. Paragraphs 1.21-1.22, Government Auditing Standards (GAGAS) (PDF) (Report). United States Government Accountability Office. Retrieved August 7, 2024.
  46. ↑ "Section 6.74, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  47. ↑ "Section 6.745". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  48. ↑ "Training Opportunities". Minnesota Office of the State Auditor. Retrieved August 7, 2024.
  49. ↑ "Section 6.75, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  50. ↑ "Section 6.76, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  51. ↑ "Section 609.5315, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  52. ↑ "What We Do". Minnesota Office of the State Auditor. Retrieved June 21, 2022.
  53. ↑ "Board of Trustees". Public Employees Retirement Association of Minnesota. Retrieved June 21, 2022.
  54. ↑ "About the Executive Council". Minnesota Department of Administration. Retrieved June 21, 2022.
  55. ↑ "Executive Council, 2022 Minnesota Statutes Index". Minnesota Office of the Revisor of Statutes. Retrieved October 22, 2023.
  56. ↑ "About the Board". Minnesota Housing Finance Agency. Retrieved June 21, 2022.
  57. ↑ "Land Exchange Board". Minnesota Department of Natural Resources. Retrieved June 21, 2022.
  58. ↑ "Records Disposition Panel". Minnesota Historical Society. Retrieved June 21, 2022.
  59. ↑ "Rural Finance Authority Board". Minnesota Department of Agriculture. Retrieved June 21, 2022.
  60. ↑ "About Us". Minnesota State Board of Investment. Retrieved June 21, 2022.
  61. ↑ "Agency, Program, and Activity Summary for the State Board of Investment" (PDF). Minnesota Management and Budget. Retrieved 10 December 2024.
  62. ↑ ""OSA History"". Minnesota Office of the State Auditor. Retrieved June 21, 2022.
  63. ↑ ""History of the OLA"". Minnesota Office of the Legislative Auditor. Retrieved June 21, 2022.
  64. ↑ "State of Minnesota Financial and Compliance Report on Federally Assisted Programs for the Year Ended June 30, 2021" (PDF). Minnesota Management and Budget. Retrieved January 15, 2023.
source: https://en.wikipedia.org/wiki/Minnesota_State_Auditor