Mission Statement
The Office of the State Auditor helps to ensure financial integrity and accountability in local government financial activities.
Our Jurisdiction
Under Minnesota law, the OSA has the authority and discretion to review the books, records and related financial affairs of Minnesota local units of government, such as cities, towns, counties and special districts, but not state offices or agencies. See, e.g., Minnesota Statutes, Chapter 6.
The OSA cannot take the place of a legal advisor or a court of law. The OSA 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.
The Office of the Legislative Auditor audits state agencies and constitutional offices.
The Minnesota Department of Revenue audits individual income tax returns.
The Property Tax Division of the Minnesota Department of Revenue oversees the administration of Minnesota's property tax system.
The Office of the Minnesota Secretary of State oversees elections and school district levy referendums.
The Charities Division of the Office of the Minnesota Attorney General handles many issues regarding nonprofit organizations.