What We Do
Our Jurisdiction
The Office of the State Auditor oversees local government financial activity in Minnesota by performing audits of local government financial statements and by reviewing documents, data, reports, and complaints reported to the Office. The financial information collected from local governments is analyzed and serves as the basis of statutory reports issued by the Office of the State Auditor.
The Office of the State Auditor cannot take the place of a legal advisor or a court of law. The Office of the State Auditor cannot resolve contractual or other disputes or decide questions which are currently in litigation or where litigation is imminent. Because we must defer to the courts, we wait until litigation is completed before deciding whether reviewable issues remain. We do not decide hypothetical or moot questions, or interpret the meaning of terms in contracts and other agreements; the meaning of such terms depends on the intent of the parties and requires determinations of fact that are best left to the parties themselves or to the courts.
Our Divisions
The Audit Practice Division performs approximately 150 financial and compliance audits and reviews approximately 500 single audits per year. This division establishes uniform reporting standards and provides technical assistance and education to local units of government, which strengthens accounting practices and promotes good government at the local level. Click here to see the Audit Practice Division's Frequently Asked Questions. If you're interested in contacting the Audit Practice Division, click here.
The Constitutional Office oversees all the activities of the Office of the State Auditor and its divisions and supports the State Auditor serving on seven boards for the State. If you're interested in contacting the Constitutional Division, click here.
The Government Information Division collects and analyzes local government financial data, which is assembled in regular reports provided to the Legislature and the public. It also conducts a Best Practices Review of local government operations. The reports assist the Legislature with planning and policy-making decisions related to local governments. Click here to see the Government Information Division's Frequently Asked Questions. If you're interested in contacting the Government Information Division, click here.
The Legal/Special Investigations (SI) Division investigates allegations of theft or misuse of public funds. It also provides legal compliance information and training to local government officials and legal compliance expertise to staff within the Office of the State Auditor. Click here to see the Legal/Special Investigations Division's Frequently Asked Questions. If you're interested in contacting the Legal/Special Investigations Division, click here.
The Pension Division reviews investment, financial, and actuarial reporting for about 600 public pension plans. Its objective is to ensure compliance with state statutes governing the administration of plans covering approximately 20,000 members. Click here to see the Pension Division's Frequently Asked Questions. If you're interested in contacting the Pension Division, click here.
The Tax Increment Financing Division promotes legal compliance and accountability through examination and review of political subdivisions’ use of tax increment financing (TIF). The Division oversees approximately 1,700 Tax Increment Financing (TIF) districts administered by over 400 development authorities; collects and reviews approximately 1,700 annual TIF reports, 300 TIF plans, and 200 other filings annually; responds to questions regarding tax increment financing from citizens and government officials; and provides training on compliance with state TIF laws. Click here to see the TIF Division's Frequently Asked Questions. If you're interested in contacting the TIF Division, click here.