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<br />.--- <br /> <br />2003 Minnesota City Attorneys Educational Conference <br />February 7, 2003 <br /> <br />OFFICE OF THE STATE AUDITOR <br /> <br />CITY EXPENDITURES AND <br />THE PUBLIC PURPOSE DOCTRINE <br /> <br />Deputy State Auditor/General Counsel Carla Heyl <br />651-297-3673 or chevl@osa.state.mn.us <br /> <br />525 Park Street, Suite 400 <br />St. Paul, Minnesota 55103 <br /> <br />I. The Office of the State Auditor ("OSA") <br /> <br />A. The OSA is a constitutional office which serves as a watchdog for Minnesota taxpayers <br />by helping to ensure financial integrity, accountability and cost-effectiveness of <br />Minnesota's local governmental entities. <br /> <br />B. The OSA has oversight responsibility for approximately 4,300 units of local government, <br />including: <br /> <br />1,803 townships; <br /> <br />855 cities; <br />429 educational districts; <br />87 counties; <br />703 police and frre relief association funds; <br />145 housing and redevelopment authorities; <br />22 port authorities; <br />91 soil and water conservation districts; and <br />approximately 150 special districts. <br /> <br />c. The role of the Special Investigations Division is to assure integrity and accountability in <br />local government by reviewing and investigating allegations of malfeasance, misfeasance, <br />or nonfeasance. Since the Division is a fact-froding entity and has no prosecutorial <br />powers, its role is to evaluate allegations brought to its attention, and when appropriate, <br />provide specialized auditing techniques, initiate an independent investigation or refer the <br />matter to appropriate oversight authorities. <br /> <br />..... <br />