The Office of the State Auditor (OSA) originated during the territorial era, when Minnesota was still a U.S. territory. As public revenues grew, territorial auditors were appointed to oversee territorial and county finances and help ensure public funds were managed properly.

When Minnesota entered the Union on May 11, 1858, the auditor became an elected constitutional officer in the executive branch of state government. In its early years, the state auditor served as the state's chief financial officer, overseeing accounting systems, reviewing claims against the state, issuing treasury warrants, monitoring county finances and maintaining state land records. For more than a century, the office played a central role in Minnesota's financial operations.

A major change occurred in 1973 when the Legislature reorganized state government. The auditor's state-level accounting and pre-audit responsibilities were transferred to what is now the Minnesota Department of Management and Budget. At the same time, the Department of the Public Examiner was eliminated, and its local government audit responsibilities were transferred to the OSA. Audits of state agencies were assigned to the newly created Office of the Legislative Auditor.

Since that reorganization, the OSA’s primary focus has been overseeing local government finances. Today, the office provides financial oversight for approximately 4,300 local governments, including counties, cities, towns, school districts and special districts. Through audits, financial reporting, compliance reviews and investigations into misuse of public funds, the office promotes accountability, transparency and public trust in government.

From Minnesota's territorial days to the present, the OSA has served as an independent watchdog for taxpayers and a resource for local government units.

Minnesota State Auditors Since 1858

Territorial State Auditors