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The Office of the State Auditor is a Constitutional office which provides a <br />post-audit function for local governmental units. The Office attests to the fairness of <br />these financial statements as well as to their compliance with applicable laws and <br />regulations. <br />In general, the Office facilitates improved financial management practices within <br />the State through its oversight programs and contributes to the ongoing economic <br />education of public officials and taxpayers. <br />The State Auditor has financial oversight for over 4400 local units of government. <br />The local units of government include the following: <br />1800 townships <br />855 cities <br />517 educational districts <br />87 counties <br />700 police and fire relief association funds <br />150 housing and redevelopment authorities <br />22 port authorities <br />91 soil and water conservation districts <br />144 (approximate) special districts <br />The State auditor also maintains a data base of financial information on local <br />governments. The data are collected by the Financial Health Program which assesses <br />long-term trends for cities and counties. <br />The State Auditor serves on the State’s Executive Council, Land Exchange Board, <br />State Investment Board, State Housing Finance Agency, Rural Finance Administration <br />Hoard, and the Public Employees Retirement Association IBoard. <br />I <br />3 <br />] <br />3 <br />j