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Office of the Revisor of Statutes

The state auditor shall prescribe minimum procedures and the audit scope for auditing
the books, records, accounts, and affairs of counties and local governments in Minnesota. The
minimum scope for audits of all local governments must include financial and legal compliance
audits. Audits of all school districts must include a determination of compliance with uniform
financial accounting and reporting standards. The state auditor shall promulgate an audit guide
for legal compliance audits, in consultation with representatives of the state auditor, the attorney
general, towns, cities, counties, school districts, and private sector public accountants.
History: 1957 c 631 s 2; 1973 c 492 s 14; 1983 c 301 s 62; 1988 c 629 s 6; 1989 c 67 s 1;
1990 c 562 art 8 s 1; 1993 c 224 art 14 s 1; 2001 c 161 s 1; 1Sp2003 c 1 art 2 s 9

Official Publication of the State of Minnesota
Revisor of Statutes