All reports issued under the Office of the State Auditor's cover for special districts can be found here. We do not post reports issued under a special district's own cover or for audits done by private CPA firms. A special district is a public entity with a special or limited purpose, financed by property tax revenues or other public funds, that is not included in a city, county, or town financial report as a component of that local government, that is created or authorized by law, and that is governed as defined in Minn. Stat. section 6.465, subd. 3.