The state auditor of Minnesota is a constitutional officer in the

executive branch The Executive, also referred as the Executive branch or Executive power, is the term commonly used to describe that part of government which enforces the law, and has overall responsibility for the governance of a State (polity), state. In poli ...

of the

U.S. state In the United States, a state is a constituent political entity, of which there are 50. Bound together in a political union, each state holds governmental jurisdiction over a separate and defined geographic territory where it shares its sover ...

Minnesota Minnesota () is a state in the upper midwestern region of the United States. It is the 12th largest U.S. state in area and the 22nd most populous, with over 5.75 million residents. Minnesota is home to western prairies, now given over to ...

. Nineteen individuals have held the office of state auditor since statehood. The incumbent is Julie Blaha, a DFLer.

Election and term of office

The state auditor is elected by the people on

Election Day Election day or polling day is the day on which general elections are held. In many countries, general elections are always held on a Saturday or Sunday, to enable as many voters as possible to participate; while in other countries elections ar ...

in November, and takes office on the first Monday of the next January. There is no

limit Limit or Limits may refer to: Arts and media * ''Limit'' (manga), a manga by Keiko Suenobu * ''Limit'' (film), a South Korean film * Limit (music), a way to characterize harmony * "Limit" (song), a 2016 single by Luna Sea * "Limits", a 2019 ...

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. In the event of a vacancy in the office of the state auditor, the

governor A governor is an administrative leader and head of a polity or political region, ranking under the head of state and in some cases, such as governors-general, as the head of state's official representative. Depending on the type of political ...

may appoint a successor to serve the balance of the term. The state auditor may also be recalled by the voters or removed from office through an

impeachment trial An impeachment trial is a trial that functions as a component of an impeachment. Several governments utilize impeachment trials as a part of their processes for impeachment, but differ as to when in the impeachment process trials take place and how ...

Powers and duties

In Minnesota, the state auditor is charged with supervising and auditing the finances of the state's approximately 4,800 local governments, which altogether tax and spend over $40 billion annually. Likewise, the state auditor performs under contract the annual

single audit In the United States, the Single Audit, Subpart F of the OMB Uniform Guidance, is a rigorous, organization-wide audit or examination of an entity that expends $750,000 or more of federal assistance (commonly known as federal funds, federal grants, ...

of nearly $26 billion in federal funds spent by state agencies and their subrecipients. 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 receives federal financial assistance. In keeping with this position of trust, the state auditor renders opinions on governments'

financial statements Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to un ...

, examines compliance over financial management with

internal controls Internal control, as defined by accounting and auditing, is a process for assuring of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies. A b ...

, conducts best practices reviews of locally-delivered public services, reviews documents, data, and reports filed with the Office of the State Auditor, and investigates complaints of waste, fraud, or abuse of public funds and resources. In addition, the state auditor prescribes uniform systems of accounting and budgeting applicable to all local governments and trains local government officials and employees on matters of public administration and good financial management. The state auditor also collects financial data from local governments, monitors their fiscal health, and issues statutory reports which inform the budgetary and fiscal policies of the

and

Legislature A legislature is an assembly with the authority to make law Law is a set of rules that are created and are enforceable by social or governmental institutions to regulate behavior,Robertson, ''Crimes against humanity'', 90. with its p ...

. Aside from his or her functional responsibilities, the state auditor is by virtue of office a member of the Board of Trustees of the Public Employees Retirement Association, the Executive Council, the Housing Finance Agency Board, the Land Exchange Board, the Records Disposition Panel, the Rural Finance Authority Board, and the State Board of Investment. These bodies steward public pensions, direct the management and disposition of public lands, coordinate emergency management, regulate public records across state and local government, provide financing for housing and rural economic development, and oversee the investment of all state funds - including Minnesota's

college A college (Latin: ''collegium'') is an educational institution or a constituent part of one. A college may be a degree-awarding tertiary educational institution, a part of a collegiate or federal university, an institution offering ...

and ABLE savings plans, the Permanent School Fund, and the state's three public-sector retirement funds.

History

The state auditor's office has its origins in the

Minnesota Territory The Territory of Minnesota was an organized incorporated territory of the United States that existed from March 3, 1849, until May 11, 1858, when the eastern portion of the territory was admitted to the Union as the State of Minnesota and wester ...

, 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 A comptroller (pronounced either the same as ''controller'' or as ) is a management-level position responsible for supervising the quality of accounting and financial reporting of an organization. A financial comptroller is a senior-level executi ...

for the whole of state government. In that capacity, the state auditor maintained the state accounting system, audited state agency

vouchers A voucher is a bond of the redeemable transaction type which is worth a certain money, monetary value and which may be spent only for specific reasons or on specific goods. Examples include house, housing, travel, and food vouchers. The term vouc ...

and claims against the state, approved the disbursement of public funds out of the state treasury, and monitored county finances. 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

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.

Territorial Auditors

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.

Notes on Minnesota political party names

Minnesota Democratic-Farmer-Labor Party Minnesota () is a state in the upper midwestern region of the United States. It is the 12th largest U.S. state in area and the 22nd most populous, with over 5.75 million residents. Minnesota is home to western prairies, now given over to i ...

: On April 15, 1944 the state Democratic Party and the

Minnesota Farmer-Labor Party Minnesota () is a state in the upper midwestern region of the United States. It is the 12th largest U.S. state in area and the 22nd most populous, with over 5.75 million residents. Minnesota is home to western prairies, now given over to i ...

merged and created the

(DFL). It is affiliated with the national

Democratic Party Democratic Party most often refers to: *Democratic Party (United States) Democratic Party and similar terms may also refer to: Active parties Africa *Botswana Democratic Party *Democratic Party of Equatorial Guinea *Gabonese Democratic Party *Demo ...

. *

Republican Party of Minnesota The Republican Party of Minnesota is the oldest active political party in the U.S. state of Minnesota. The Minnesota Republican Party’s platform is relatively moderate. The party’s main issues are economic growth, education, healthcare, civi ...

: From November 15, 1975 to September 23, 1995 the name of the state Republican party was the Independent-Republican party (I-R). The party has always been affiliated with the national Republican Party.

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 Arne Helge Carlson (born September 24, 1934) is an American politician who served as the 37th Governor of Minnesota. A Republican, Carlson's viewpoints are considered to be moderate. He first won election to the governors office in 1990. Carlso ...

and

Mark Dayton Mark Brandt Dayton (born January 26, 1947) is an American politician who served as the 40th governor of Minnesota from 2011 to 2019. He was a United States Senator for Minnesota from 2001 to 2007, and the Minnesota State Auditor from 1991 to 1 ...

- have won competitive gubernatorial races. Conversely, no incumbent or former secretary of state has ever won an election for

U.S. senator The United States Senate is the upper chamber of the United States Congress, with the House of Representatives being the lower chamber. Together they compose the national bicameral legislature of the United States. The composition and powe ...

in that timeframe; the same goes for any incumbent or former

attorney general In most common law jurisdictions, the attorney general or attorney-general (sometimes abbreviated AG or Atty.-Gen) is the main legal advisor to the government. The plural is attorneys general. In some jurisdictions, attorneys general also have exec ...

. Likewise,

Rudy Perpich Rudolph George Perpich Sr. (June 27, 1928 September 21, 1995) was an American politician and the longest-serving governor of Minnesota, serving a total of just over 10 years. A member of the Democratic-Farmer-Labor Party, he served as the 34t ...

and

Tina Smith Christine Elizabeth Smith (née Flint, born March 4, 1958) is an American politician, retired Democratic political consultant, and former businesswoman serving as the junior United States senator from Minnesota since 2018. She is a member of the ...

are the only

lieutenant governors A lieutenant governor, lieutenant-governor, or vice governor is a high officer of state, whose precise role and rank vary by jurisdiction. Often a lieutenant governor is the deputy, or lieutenant, to or ranked under a governor — a "second-in-comm ...

since 1972 to ever be elected a governor or a U.S. senator.

External links

Office of the State Auditor of MinnesotaExecutive Council of MinnesotaMinnesota Housing Finance AgencyPublic Employees Retirement Association of MinnesotaMinnesota Records Disposition PanelRural Finance Authority of MinnesotaMinnesota State Board of Investment

References

{{U.S. State Auditors *