Minnesota State Auditor Explained

Post:State Auditor
Body:Minnesota
Insigniasize:180px
Incumbent:Julie Blaha
Incumbentsince:January 7, 2019
Seat:Minnesota State Capitol
Saint Paul, Minnesota
Member Of:Executive Council, among others
Appointer:General election
Termlength:Four years, no term limits
Inaugural:William F. Dunbar
Salary:US$108,485[1]
Constituting Instrument:Minnesota Constitution of 1858, Article V
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.

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] 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] 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.[31] [32] [33] The state auditor also issues annual statutory reports on matters of asset forfeiture, municipal lobbying, and the condition of local public finances.[34] [35] [36] These reports inform the budgetary and fiscal policies of the governor and Legislature.[37]

Aside from his or her functional responsibilities, the state auditor is by virtue of office a member of the following public bodies:

Advises the management and budget commissioner on the issuance of state debt, selects depository institutions for the safekeeping of state funds, coordinates emergency management statewide, approves timber harvests from state forests, rents and sells state lands, and acts as leasing agent for the state with regard to dams, harbors, and mineral deposits.[39] [40]

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.[46] [47] 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.[48]

Territorial auditors

Name Took office Left office Party
Jonathan E. McKusick 18491852Whig
Abraham Van Vorhes18521853Whig
Socrates Nelson18531854Democratic
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.Image Name Term of office Party
1William F. Dunbar1858–1861Democratic
2Charles McIlrath1861–1873Republican
31873–1882Republican
41882–1891Republican
51891–1895Democratic
61895–1903Republican
7Samuel G. Iverson1903–1915Republican
8J. A. O. Preus1915–1921Republican
91921–1931Republican
101931–1969Republican
11William J. O'Brien1969–1971Republican
121971–1975Republican
13Robert W. Mattson Jr.1975–1979Democratic-Farmer-Labor
14Arne Carlson1979–1991Independent-Republican
151991–1995Democratic-Farmer-Labor
16Judi Dutcher1995–2003Independent-Republican (1995–2000)
Democratic-Farmer-Labor (2000–2003)
17Patricia Anderson (formerly Awada)2003–2007Republican
18Rebecca Otto2007–2019Democratic-Farmer-Labor
19Julie Blaha2019–presentDemocratic-Farmer-Labor

Notes on Minnesota political party names

On April 15, 1944, the state Democratic Party and the Minnesota Farmer-Labor Party merged and created the Minnesota Democratic–Farmer–Labor Party (DFL). It is affiliated with the national Democratic Party.

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 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.

External links

Notes and References

  1. State Elected Officials' Compensation . Minnesota House Research Department . June 28, 2021 . 2021 . 1 .
  2. Web site: Article VII, Sections 1, 2, and 6 of the Minnesota Constitution. Minnesota Office of the Revisor of Statutes. February 8, 2022.
  3. Web site: Article V, Section 3 of the Minnesota Constitution. Minnesota Office of the Revisor of Statutes. February 8, 2022.
  4. Web site: Article VIII, Sections 1, 2, and 6. Minnesota Office of the Revisor of Statutes. February 8, 2022.
  5. Web site: State Auditor, 2023 Minnesota Statutes Index. Minnesota Office of the Revisor of Statutes. June 21, 2022.
  6. Web site: Agency, Program, and Activity Summary for the Office of the State Auditor. Minnesota Management and Budget. June 21, 2022.
  7. Web site: Office of the State Auditor 2024-25 Biennial Budget Request. Minnesota Legislative Reference Library. October 23, 2022.
  8. Web site: Section 16A.06, Subdivision 12, Minn. Stats.. Minnesota Office of the Revisor of Statutes. October 16, 2022.
  9. 2021 Financial and Compliance Report on Federally Assisted Programs. Minnesota Office of the State Auditor. August 7, 2024.
  10. 2022 Financial and Compliance Report on Federally Assisted Programs. Minnesota Office of the State Auditor. October 22, 2023.
  11. 2023 Financial and Compliance Report on Federally Assisted Programs. Minnesota Office of the State Auditor. August 7, 2024.
  12. Web site: Section 6.46, Minn. Stats.. Minnesota Office of the Revisor of Statutes. August 7, 2024.
  13. Web site: Section 6.61, Minn. Stats.. Minnesota Office of the Revisor of Statutes. August 7, 2024.
  14. Web site: State Fiscal Brief: Minnesota. Urban Institute. July 2023. October 22, 2023.
  15. Web site: Takeaways from Gov. Tim Walz's 2024-25 budget proposal. Michelle Griffith. Minnesota Reformer. January 25, 2023. October 22, 2023.
  16. Web site: Current Operating Budget - FY 2024-25 Biennium. Minnesota Management and Budget. October 22, 2023.
  17. Web site: Why Minnesota's local audit function is in trouble. Noah McVay. MinnPost. November 6, 2023. November 9, 2023.
  18. Web site: Section 6.481, Minn. Stats.. Minnesota Office of the Revisor of Statutes. August 7, 2024.
  19. Web site: Section 6.49, Minn. Stats.. Minnesota Office of the Revisor of Statutes. August 7, 2024.
  20. Web site: Section 6.495, Minn. Stats.. Minnesota Office of the Revisor of Statutes. August 7, 2024.
  21. Web site: Section 6.50, Minn. Stats.. Minnesota Office of the Revisor of Statutes. August 7, 2024.
  22. Web site: Section 6.51, Minn. Stats.. Minnesota Office of the Revisor of Statutes. August 7, 2024.
  23. Web site: Section 6.515, Minn. Stats.. Minnesota Office of the Revisor of Statutes. August 7, 2024.
  24. Web site: Section 6.54, Minn. Stats.. Minnesota Office of the Revisor of Statutes. August 7, 2024.
  25. Web site: Section 6.55, Minn. Stats.. Minnesota Office of the Revisor of Statutes. August 7, 2024.
  26. Web site: Section 6.551, Minn. Stats.. Minnesota Office of the Revisor of Statutes. August 7, 2024.
  27. Web site: Section 6.552, Minn. Stats.. Minnesota Office of the Revisor of Statutes. August 7, 2024.
  28. Web site: Section 6.756, Minn. Stats.. Minnesota Office of the Revisor of Statutes. August 7, 2024.
  29. Web site: Section 6.78, Minn. Stats.. Minnesota Office of the Revisor of Statutes. August 7, 2024.
  30. Web site: Section 609.456, Minn. Stats.. Minnesota Office of the Revisor of Statutes. August 7, 2024.
  31. Web site: Section 6.74, Minn. Stats.. Minnesota Office of the Revisor of Statutes. August 7, 2024.
  32. Web site: Section 6.745. Minnesota Office of the Revisor of Statutes. August 7, 2024.
  33. Web site: Training Opportunities. Minnesota Office of the State Auditor. August 7, 2024.
  34. Web site: Section 6.75, Minn. Stats.. Minnesota Office of the Revisor of Statutes. August 7, 2024.
  35. Web site: Section 6.76, Minn. Stats.. Minnesota Office of the Revisor of Statutes. August 7, 2024.
  36. Web site: Section 609.5315, Minn. Stats.. Minnesota Office of the Revisor of Statutes. August 7, 2024.
  37. Web site: What We Do. Minnesota Office of the State Auditor. June 21, 2022.
  38. Web site: Board of Trustees. Public Employees Retirement Association of Minnesota. June 21, 2022.
  39. Web site: About the Executive Council. Minnesota Department of Administration. June 21, 2022.
  40. Web site: Executive Council, 2022 Minnesota Statutes Index. Minnesota Office of the Revisor of Statutes. October 22, 2023.
  41. Web site: About the Board. Minnesota Housing Finance Agency. June 21, 2022.
  42. Web site: Land Exchange Board. Minnesota Department of Natural Resources. June 21, 2022.
  43. Web site: Records Disposition Panel. Minnesota Historical Society. June 21, 2022.
  44. Web site: Rural Finance Authority Board. Minnesota Department of Agriculture. June 21, 2022.
  45. Web site: About Us. Minnesota State Board of Investment. June 21, 2022.
  46. Web site: "OSA History". Minnesota Office of the State Auditor. June 21, 2022.
  47. Web site: "History of the OLA". Minnesota Office of the Legislative Auditor. June 21, 2022.
  48. Web site: State of Minnesota Financial and Compliance Report on Federally Assisted Programs for the Year Ended June 30, 2021. Minnesota Management and Budget. January 15, 2023.