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Office of the State Auditor

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About OSA

The Office of the State Auditor is the constitutional office that oversees more than $56 billion in local government funds.

The OSA helps to ensure financial integrity and accountability in local government financial activities.

Mission Statement

The Office of the State Auditor helps to ensure financial integrity and accountability in local government financial activities.

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.

FREQUENTLY ASKED QUESTIONS

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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.

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