The Office of the State Auditor is operated by the government of the state of Minnesota. It is a constitutional office that oversees the expenditure of the state s local governments. The office performs the audits of local government financial statements and reviews documents, data, reports and complaints. The Office of the State Auditor oversees counties, cities, townships, school districts, port authorities, and housing and redevelopment authorities through reviewing, investigating, reporting and educating services. It has an audit practice division that establishes uniform reporting standards and provides technical assistance and education to local units of the state government. The office also maintains a special investigations division that investigates the cases of theft and misuse of public funds. The Office of the State Auditor is located in Saint Paul, Minn.