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Chapter 3

Section 3.971

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3.971 LEGISLATIVE AUDITOR.
    Subdivision 1. Appointment and term. The legislative auditor is the executive secretary of
the commission. The legislative auditor shall be appointed by the commission for a six-year term
and serve in the unclassified service. When in office, the legislative auditor may not at any time
hold any other public office. The legislative auditor may not be removed from office before the
expiration of the term of service except for cause after public hearing.
    Subd. 2. Staff; compensation. The legislative auditor shall establish a Financial Audits
Division and a Program Evaluation Division to fulfill the duties prescribed in this section. Each
division may be supervised by a deputy auditor, appointed by the legislative auditor, with the
approval of the commission, for a term coterminous with the legislative auditor's term. The deputy
auditors may be removed before the expiration of their terms only for cause. The legislative
auditor and deputy auditors may each appoint a confidential secretary to serve at pleasure. The
salaries and benefits of the legislative auditor, deputy auditors and confidential secretaries shall be
determined by the compensation plan approved by the Legislative Coordinating Commission. The
deputy auditors may perform and exercise the powers, duties and responsibilities imposed by
law on the legislative auditor when authorized by the legislative auditor. The deputy auditors and
the confidential secretaries serve in the unclassified civil service, but all other employees of the
legislative auditor are in the classified civil service. While in office, a person appointed deputy for
the Financial Audit Division must hold an active license as a certified public accountant.
    Subd. 3.[Repealed, 1998 c 366 s 90]
    Subd. 3a. Transfer of powers, duties, and responsibilities. All the powers, duties, and
responsibilities of the Department of Public Examiner relating to the state of Minnesota, its
departments and agencies as described in Minnesota Statutes 1971, section 215.03, and any other
law concerning powers, duties, and responsibilities of the public examiner not otherwise dealt with
by Laws 1973, chapter 492, are transferred to the legislative auditor. Nothing in this subdivision
shall supersede the powers conferred upon the commissioner of finance under section 16A.055.
    Subd. 4. Prescribed duties. In addition to the legislative auditing duties concerning state
financial matters, the legislative auditor shall also exercise and perform duties prescribed by rule
of the legislature or either body of it or by the commission.
    Subd. 5. Testimonial powers. The legislature may, by rule, provide to the legislative
auditor the testimonial powers that are conferred by law on legislative standing commissions
or committees.
    Subd. 6. Financial audits. The legislative auditor shall audit the financial statements of the
state of Minnesota required by section 16A.50 and, as resources permit, shall audit Minnesota
State Colleges and Universities, the University of Minnesota, state agencies, departments, boards,
commissions, courts, and other state organizations subject to audit by the legislative auditor,
including the State Agricultural Society, Agricultural Utilization Research Institute, Minnesota
Technology, Inc., Minnesota Historical Society, Labor Interpretive Center, Minnesota Partnership
for Action Against Tobacco, Metropolitan Sports Facilities Commission, Metropolitan Airports
Commission, and Metropolitan Mosquito Control District. Financial audits must be conducted
according to generally accepted government auditing standards. The legislative auditor shall
see that all provisions of law respecting the appropriate and economic use of public funds
are complied with and may, as part of a financial audit or separately, investigate allegations
of noncompliance by employees of departments and agencies of the state government and the
other organizations listed in this subdivision.
    Subd. 7. Program evaluations. The legislative auditor shall conduct program evaluations to
determine the degree to which the activities and programs entered into or funded by the state are
accomplishing their goals and objectives, including a critical analysis of goals and objectives,
measurement of program results and effectiveness, alternative means of achieving the same
results, and efficiency in the allocation of resources. The legislative auditor shall recommend
ways to improve the effectiveness of the programs, reduce the cost of providing state services,
and eliminate services of one agency that overlap with or duplicate the services performed by
another agency. At the direction of the commission the legislative auditor may conduct program
evaluations of any state department, board, commission, or agency and any metropolitan agency,
board, or commission created under chapter 473; or any program or activity established or funded,
in whole or in part, by the state. After an evaluation report has been released, the legislative
auditor may periodically conduct a follow-up review to assess what changes have occurred.
    Subd. 8.[Repealed, 1Sp2003 c 1 art 2 s 136]
History: (53-13,3286-9,3286-16) 1925 c 426 art 3 s 10; 1939 c 431 art 4 s 2,9; 1949 c 33 s
1; 1973 c 492 s 12,27; 1973 c 720 s 76 subd 2; 1975 c 204 s 90,91; 1980 c 484 s 1-3; 1981 c 311 s
39; 1982 c 545 s 24; 1983 c 317 s 1; 1984 c 638 s 1; 1985 c 248 s 70; 1986 c 444; 1988 c 469 art
1 s 1; 1988 c 703 art 1 s 7; 1989 c 351 s 1; 1991 c 345 art 1 s 38,39; 1993 c 4 s 5; 1993 c 192 s 35;
1994 c 632 art 3 s 15,16; 1997 c 184 s 1,2; 1998 c 325 s 1; 1999 c 99 s 2,23; 1Sp2003 c 1 art 2 s 2