Minnesota State Auditor

Last updated
State Auditor of Minnesota
Minnesota State Auditor Julie Blaha is sworn in at the Fitzgerald Theater, St Paul MN (cropped).jpg
Incumbent
Julie Blaha
since January 7, 2019
Style
Member of Executive Council, among others
Seat Minnesota State Capitol
Saint Paul, Minnesota
AppointerGeneral election
Term length Four years, no term limits
Constituting instrument Minnesota Constitution of 1858, Article V
Inaugural holder William F. Dunbar
FormationMay 11, 1858
(166 years ago) (May 11, 1858)
Salary US$108,485 [1]
Website Official page

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 DFLer.

Contents

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 3,600 local governments, which altogether tax and spend over $40 billion annually. [5] [6] [7] [lower-alpha 1] Likewise, the state auditor performs under contract the annual single 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 receives federal financial assistance. [12] [13] Public expenditures overseen by the state auditor thus exceed what state agencies are authorized to spend annually. [14] [15] [16] [17]

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. [18] [19] [20] [21] [22] [23] [24] [25] [26] [27] [28] [29] [30] [lower-alpha 2] [lower-alpha 3] 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. [32] [33] [34] The state auditor also issues annual statutory reports on matters of asset forfeiture, municipal lobbying, and the condition of local public finances. [35] [36] [37] These reports inform the budgetary and fiscal policies of the governor and Legislature. [38]

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. [47] [48] 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. [49]

Territorial auditors

NameTook officeLeft officeParty
Jonathan E. McKusick18491852 Whig
Abraham Van Vorhes 18521853Whig
Socrates Nelson 18531854 Democratic
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
1 William F. Dunbar 1858–1861 Democratic
2 Charles McIlrath 1861–1873 Republican
3 Orlan P. Whitcomb 1873–1882Republican
4 William W. Braden 1882–1891Republican
5 Adolph Biermann.jpg Adolph Biermann 1891–1895Democratic
6 Robert C Dunn.jpg Robert C. Dunn 1895–1903Republican
7 Samuel G. Iverson (1859-1928).png Samuel G. Iverson 1903–1915Republican
8 Jacob Aall Ottesen Preus I circa 1920.jpg J. A. O. Preus 1915–1921Republican
9 Ray P. Chase, 1923.jpg Ray P. Chase 1921–1931Republican
10 Stafford King.png Stafford King 1931–1969Republican
11 William J. O'Brien 1969–1971Republican
12 Rolland Hatfield.png Rolland F. Hatfield 1971–1975Republican
13 Robert W. Mattson.jpg Robert W. Mattson Jr. 1975–1979 Democratic-Farmer-Labor
14 Arne Carlson - Photograph by Dave Saville taken on 04-08-1997 (cropped).jpg Arne Carlson 1979–1991 Independent-Republican
15 Mark Dayton official photo.jpg Mark Dayton 1991–1995Democratic-Farmer-Labor
16 Judi Dutcher 1995–2003Independent-Republican (1995–2000)
Democratic-Farmer-Labor (2000–2003)
17 Patricia Anderson (cropped).png Patricia Anderson (formerly Awada)2003–2007Republican
18 Rebecca Otto.jpg Rebecca Otto 2007–2019Democratic-Farmer-Labor
19 MNGovInauguration 20190107 148 (cropped).jpg Julie Blaha 2019–presentDemocratic-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 $33.614 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. Retrieved August 7, 2024.
  2. ↑ All audits, examinations, and reviews are performed in accordance with Government Auditing Standards promulgated by the Comptroller General of the United States.
  3. ↑ A best practices review is a type of performance audit under Government Auditing Standards with program effectiveness and results (i.e., program evaluation) objectives. [31]

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References

  1. ↑ State Elected Officials' Compensation (PDF) (Report). Minnesota House Research Department. 2021. p. 1. Retrieved June 28, 2021.
  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. ↑ "State Auditor, 2023 Minnesota Statutes Index". Minnesota Office of the Revisor of Statutes. Retrieved June 21, 2022.
  6. ↑ "Agency, Program, and Activity Summary for the Office of the State Auditor". Minnesota Management and Budget. Retrieved June 21, 2022.
  7. ↑ "Office of the State Auditor 2024-25 Biennial Budget Request" (PDF). Minnesota Legislative Reference Library. Retrieved October 23, 2022.
  8. ↑ "Section 16A.06, Subdivision 12, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved October 16, 2022.
  9. ↑ 2021 Financial and Compliance Report on Federally Assisted Programs (PDF) (Report). Minnesota Office of the State Auditor. Retrieved August 7, 2024.
  10. ↑ 2022 Financial and Compliance Report on Federally Assisted Programs (PDF) (Report). Minnesota Office of the State Auditor. Retrieved October 22, 2023.
  11. ↑ 2023 Financial and Compliance Report on Federally Assisted Programs (PDF) (Report). Minnesota Office of the State Auditor. Retrieved August 7, 2024.
  12. ↑ "Section 6.46, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  13. ↑ "Section 6.61, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  14. ↑ "State Fiscal Brief: Minnesota". Urban Institute. July 2023. Retrieved October 22, 2023.
  15. ↑ Michelle Griffith (January 25, 2023). "Takeaways from Gov. Tim Walz's 2024-25 budget proposal". Minnesota Reformer. Retrieved October 22, 2023.
  16. ↑ "Current Operating Budget - FY 2024-25 Biennium". Minnesota Management and Budget. Retrieved October 22, 2023.
  17. ↑ Noah McVay (November 6, 2023). "Why Minnesota's local audit function is in trouble". MinnPost. Retrieved November 9, 2023.
  18. ↑ "Section 6.481, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  19. ↑ "Section 6.49, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  20. ↑ "Section 6.495, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  21. ↑ "Section 6.50, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  22. ↑ "Section 6.51, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  23. ↑ "Section 6.515, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  24. ↑ "Section 6.54, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  25. ↑ "Section 6.55, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  26. ↑ "Section 6.551, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  27. ↑ "Section 6.552, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  28. ↑ "Section 6.756, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  29. ↑ "Section 6.78, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  30. ↑ "Section 609.456, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 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. Retrieved August 7, 2024.
  32. ↑ "Section 6.74, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  33. ↑ "Section 6.745". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  34. ↑ "Training Opportunities". Minnesota Office of the State Auditor. Retrieved August 7, 2024.
  35. ↑ "Section 6.75, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  36. ↑ "Section 6.76, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  37. ↑ "Section 609.5315, Minn. Stats". Minnesota Office of the Revisor of Statutes. Retrieved August 7, 2024.
  38. ↑ "What We Do". Minnesota Office of the State Auditor. Retrieved June 21, 2022.
  39. ↑ "Board of Trustees". Public Employees Retirement Association of Minnesota. Retrieved June 21, 2022.
  40. ↑ "About the Executive Council". Minnesota Department of Administration. Retrieved June 21, 2022.
  41. ↑ "Executive Council, 2022 Minnesota Statutes Index". Minnesota Office of the Revisor of Statutes. Retrieved October 22, 2023.
  42. ↑ "About the Board". Minnesota Housing Finance Agency. Retrieved June 21, 2022.
  43. ↑ "Land Exchange Board". Minnesota Department of Natural Resources. Retrieved June 21, 2022.
  44. ↑ "Records Disposition Panel". Minnesota Historical Society. Retrieved June 21, 2022.
  45. ↑ "Rural Finance Authority Board". Minnesota Department of Agriculture. Retrieved June 21, 2022.
  46. ↑ "About Us". Minnesota State Board of Investment. Retrieved June 21, 2022.
  47. ↑ ""OSA History"". Minnesota Office of the State Auditor. Retrieved June 21, 2022.
  48. ↑ ""History of the OLA"". Minnesota Office of the Legislative Auditor. Retrieved June 21, 2022.
  49. ↑ "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.
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