State Auditor Julie Blaha Releases 2023 Special Districts Finances Report - June 5, 2026

Contact: Nadine Kottom-Dale | 612-391-7000

State Auditor Julie Blaha Releases 2023 Special Districts Finances Report

"The 2023 data show special districts remained resilient while providing essential services across Minnesota," said State Auditor Julie Blaha.

SAINT PAUL, Minn. – State Auditor Julie Blaha released the 2023 Minnesota Special Districts Finances Report today.

Minnesota has over 600 special districts that provide clean water, transportation, public safety, health, housing and other services to residents. Special districts are local government units created or authorized by state law to perform specific duties or to provide specific services in a limited scope. 

“The 2023 Minnesota Special Districts Finances Report shows governmental Fund revenues increased by 7% and governmental Fund expenditures increased by 3%,” Auditor Blaha said. “This report, which covers the period between July 1, 2023, and June 30, 2024 (FY 2023), shows continued growth in revenues and expenditures as special districts delivered critical services across Minnesota.”  

The primary sources of revenues for special district governmental funds were state grants, charges for services, taxes and federal grants. In addition to governmental funds, many special districts establish enterprise funds to account for services that are financed and operated in a manner similar to private business enterprises.

Highlights of the report include:

• Special districts reported $1.6 billion in governmental fund revenues in 2023. State grants accounted for 37% of revenues, followed by charges for services and taxes at 16% each, and federal grants at 14%.
• Special districts reported $1.5 billion in governmental fund expenditures in 2023, including $1.3 billion in current expenditures, $141.5 million in capital outlays, and $89.3 million in debt service payments.
• Special district enterprise operations reported $2.2 billion in operating revenues, $3.0 billion in operating expenses, and a net profit of $369.1 million in 2023.
• Special districts reported $5.4 billion in outstanding long-term debt in 2023.

Four special districts accounted for $4.3 billion, or 80%, of all outstanding special district long-term debt in 2023.

The Report and its underlying data are available on the Office of the State Auditor’s website.