LEGISLATIVE AUDITOR

Access to data

Certified public accountants, Gillette Hospital board, working papers, Minn. Statutes 2026 250.05

Child abuse and maltreatment records, Minn. Statutes 2026 260E.35

Generally, Minn. Statutes 2026 3.978

Mental health services data, Minn. Statutes 2026 13.46

Tax return data, generally, Minn. Statutes 2026 270B.15

Advisory committee, local government services, best management practices, Minn. Statutes 2026 3.971

Appointment, Minn. Statutes 2026 3.971

Appointments by, advisory committee, Minn. Statutes 2026 3.971

Appropriations to, state colleges and universities, audit fees, Minn. Statutes 2026 3.9741

Audits and examinations

Agricultural Utilization Research Institute, Minn. Statutes 2026 116V.01

Armory Building Commission, Minn. Statutes 2026 193.149

Arts and cultural heritage fund, Minn. Statutes 2026 129D.17

Best practices reviews, Minn. Statutes 2026 3.971

Charter schools, Minn. Statutes 2026 124E.16

Clean water fund, Minn. Statutes 2026 114D.50

Conservation Corps, Minn. Statutes 2026 84.991

Data, classification, Minn. Statutes 2026 3.979

Driver records subscription services, Minn. Statutes 2026 3.9741

Education Department, vocational student organizations, dues, Minn. Statutes 2026 124D.355

Enterprise Minnesota, Inc., Minn. Statutes 2026 116O.14

Fees, waivers, Minn. Statutes 2026 16A.127

Government data, security audits, Minn. Statutes 2026 3.971

Housing Finance Agency, Minn. Statutes 2026 462A.22

Human Services Department, Minn. Statutes 2026 3.972

Indian housing programs, Minn. Statutes 2026 462A.07

Inspector general, referral and coordination with, Minn. Statutes 2026 3.971

Insulin safety net program, Minn. Statutes 2026 151.74

Investment Board, Minn. Statutes 2026 11A.10

Legacy funds, reimbursements for audit costs, Minn. Statutes 2026 3.9741

Management and Budget Department, financial statements of state, Minn. Statutes 2026 3.971

Mental health services, Minn. Statutes 2026 13.46

Metropolitan Airports Commission, Minn. Statutes 2026 473.604

Metropolitan commissions, billing, Minn. Statutes 2026 3.9741

Metropolitan Mosquito Control Commission, Minn. Statutes 2026 473.703

Minnesota Commission on National and Community Service, 501(c)(3) corporation, Minn. Statutes 2026 124D.385

Minnesota Conservation Corps, Minn. Statutes 2026 84.991

Minnesota environment and natural resources trust fund, Minn. Statutes 2026 116P.04

Minnesota State Colleges and Universities, Minn. Statutes 2026 3.9741, 136F.526, 136F.72

Misuse of public resources disclosed by audit, reports, Minn. Statutes 2026 3.971, 3.975

MNsure, Minn. Statutes 2026 62V.03

National Guard, money and property accounts, Minn. Statutes 2026 192.551

Outdoor heritage fund, Minn. Statutes 2026 97A.056

Parks and trails fund, Minn. Statutes 2026 85.53

Pharmacy benefit managers, Minn. Statutes 2026 43A.231

Procedure, Minn. Statutes 2026 3.972

Public defense corporation grants, Minn. Statutes 2026 611.216

Public Employees Retirement Association, Minn. Statutes 2026 353.16

Public Facilities Authority, Minn. Statutes 2026 446A.09

Racing Commission, Minn. Statutes 2026 240.02

Recommendations, implementation, Minn. Statutes 2026 3.971

Reports, Minn. Statutes 2026 3.974

Rural Finance Authority, Minn. Statutes 2026 41B.18

Special reviews, Minn. Statutes 2026 3.971

Sports Facilities Authority, Minn. Statutes 2026 3.971

State agencies, Minn. Statutes 2026 3.971, 3.972, 16A.127

State Agricultural Society, Minn. Statutes 2026 37.02, 37.06

State contracts, Minn. Statutes 2026 16C.05

State data systems security, Minn. Statutes 2026 3.9741

State Patrol retirement fund, Minn. Statutes 2026 352B.02

Statewide Volunteer Firefighter Plan, Minn. Statutes 2026 353G.02

Stillwater lift bridge endowment account, Minn. Statutes 2026 165.15

Supreme court legal service funds, recipients, Minn. Statutes 2026 480.244

Tobacco use prevention and local public expenditures, Minn. Statutes 2026 144.396

Website posting, Minn. Statutes 2026 16A.056

Audits and examinations, digital signatures, licensed certification authorities, Minn. Rules 8275.0070

Budget, approval, Legislative Coordinating Commission, Minn. Statutes 2026 3.305

Compensation and salaries

Legislative Audit Commission compensation plan, Minn. Statutes 2026 3.97

State Patrol equity adjustments, law enforcement officers, salary and benefits survey, Minn. Statutes 2026 299D.03

Conflicts of interest, Minn. Statutes 2026 10A.07

Contracts and agreements, Minnesota State Colleges and Universities, Minn. Statutes 2026 3.9741

Data

Access to data, see same under this topic

Breaches of data of government entities, notice about, Minn. Statutes 2026 3.971

Generally, Minn. Statutes 2026 3.979

Mental health services, duties, Minn. Statutes 2026 13.46

Definitions, ethics in government, Minn. Statutes 2026 10A.01

Deputy auditors, Minn. Statutes 2026 3.971

Disclosure

Conflicts of interest, Minn. Statutes 2026 10A.07

Economic interest disclosure, Minn. Statutes 2026 10A.09

Representation disclosure, Minn. Statutes 2026 10A.08

Divisions, Minn. Statutes 2026 3.971

Duties, generally, Minn. Statutes 2026 3.971

Economic interest disclosure, Minn. Statutes 2026 10A.09

Employees

Accountants, certificates, Minn. Rules 1105.2500

Civil service rules, Minn. Rules 3900.0100, 3900.2100

Compensation plan, Minn. Statutes 2026 3.855, 3.971

Elected public office, prohibition, Minn. Statutes 2026 3.971

Management and Budget Department powers, Minn. Statutes 2026 43A.04

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2026 352D.02

Evaluations by, see Program evaluations under this topic

False statements under oath, Minn. Statutes 2026 3.978

Filing with, regional emergency medical services boards, audit reports, Minn. Statutes 2026 144E.50

Financial audits division, Minn. Statutes 2026 3.971

Fraud reporting tools, website postings, Minn. Statutes 2026 15E.35

Gillette Hospital board, duties, Minn. Statutes 2026 250.05

Information technology, accessibility standards, compliance, Minn. Statutes 2026 3.199

Inspections

Agricultural improvement loan program, Minn. Rules 1650.0621, 1650.0661

Basic beginning farmer loan participation program, Minn. Rules 1650.0071

Ethanol production facility loan program, Minn. Rules 1654.0070

Livestock expansion loan program, Minn. Rules 1655.0101

Restructure II program, Minn. Rules 1653.0111

Seller-sponsored loan participation program, Minn. Rules 1651.0101

Value-added agricultural product loan program, Minn. Rules 1656.0090

Inspector general, referral and coordination, fraud and misuse reports, Minn. Statutes 2026 3.971

Investigations

Allegations of noncompliance by state employees, Minn. Statutes 2026 3.971

Fraud and misuse reports, inspector general, coordination, Minn. Statutes 2026 3.971

Investment Board, audits of, duties, Minn. Statutes 2026 11A.10

Liability, government data, lawsuits, Minn. Statutes 2026 3.979

Memberships, Legislative Audit Commission, Minn. Statutes 2026 3.97

Metropolitan commissions, billing for audits, Minn. Statutes 2026 3.9741

Program evaluation division, Minn. Statutes 2026 3.971

Program evaluations

Generally, Minn. Statutes 2026 3.971

Legislative Audit Commission, program selection, Minn. Statutes 2026 3.97

Pharmacy benefit managers, Minn. Statutes 2026 43A.231

Reports, Minn. Statutes 2026 3.974

Topics for, suggestions by legislators, Minn. Statutes 2026 3.97

Public office, Minn. Statutes 2026 3.971

Public official, legislative auditor defined as, Minn. Statutes 2026 10A.01

Recommendations by, state services, Minn. Statutes 2026 3.971

Referral from inspector general, Medicaid fraud, Minn. Statutes 2026 15E.25

Refusal to obey auditor's directions, Minn. Statutes 2026 3.978

Removal, Minn. Statutes 2026 3.971

Reports given

Arts and cultural heritage fund, Minn. Statutes 2026 129D.17

Audit recommendations, implementation, Minn. Statutes 2026 3.971

Audits, Minn. Statutes 2026 3.972, 3.974

Clean water fund, Minn. Statutes 2026 114D.50

Conservation Corps, Minn. Statutes 2026 84.991

Financial audits, managed care plans and county-based purchasing plans, Minn. Statutes 2026 256B.69

Human Services Department, audits and recommendations, Minn. Statutes 2026 3.972

Law enforcement officers, salary and benefits survey data, Minn. Statutes 2026 299D.03

Legislative Reference Library, deposit of reports, Minn. Statutes 2026 3.971

Minnesota Conservation Corps, Minn. Statutes 2026 84.991

Misuse of public resources disclosed by audit, Minn. Statutes 2026 3.975

Outdoor heritage fund, Minn. Statutes 2026 97A.056

Parks and trails fund, Minn. Statutes 2026 85.53

Pharmacy benefit managers, Minn. Statutes 2026 43A.231

Review, Minn. Statutes 2026 3.974

Review by Legislative Audit Commission, Minn. Statutes 2026 3.97

State contract law violations, Minn. Statutes 2026 16C.045

Representation disclosure, Minn. Statutes 2026 10A.08

Representation, Records Disposition Panel, Minn. Statutes 2026 138.17

Special reviews, allegations of noncompliance by state employees, Minn. Statutes 2026 3.971

State auditor, annual report, copies, Minn. Statutes 2026 6.75

State departments and agencies, website postings, fraud reporting tools, Minn. Statutes 2026 15E.35

State employee ethical violations, Minn. Statutes 2026 43A.39

State laws and statutes

Allegations of noncompliance by state employees, Minn. Statutes 2026 3.971

Free copies, Minn. Statutes 2026 3C.12

Subpoenas, Minn. Statutes 2026 3.978

Telephone use, long distance service, misuse of, reports received, Minn. Statutes 2026 10.47

Testimonial powers, Minn. Statutes 2026 3.971

Theft, embezzlement, or unlawful use of public funds, reports received, Minn. Statutes 2026 609.456

Transfer of powers to, public examiner, Minn. Statutes 2026 3.971

Unclassified employees retirement plan, duties, Minn. Statutes 2026 352D.02

Waivers, audit fees, Minn. Statutes 2026 16A.127

Zoological Board, audit, Minn. Statutes 2026 85A.02