1997 Minnesota Statutes

     3.974 To file written reports. 

    For each audit done, the legislative auditor shall file a 
 written report with the department, agency, society, or 
 association concerned, and the legislative audit commission for 
 its consideration and action.  

    Each audit report shall set forth: 

    (1) whether all funds have been expended for the purposes 
 authorized in their appropriation; 

    (2) whether all receipts have been accounted for and paid 
 into the state treasury as required by law; 

    (3) all illegal and unbusinesslike practices, if any; 

    (4) an assessment of the financial control practices used 
 in the agency, a measurement of performance, and recommendations 
 for improved effectiveness; and 

    (5) other data, information, and recommendations as the 
 legislative auditor may deem advisable and necessary.  

    HIST: (3286-10) 1939 c 431 art 4 s 3; 1973 c 492 s 29; 1986 c 
 444; 1988 c 469 art 1 s 1