1998 Minnesota Statutes

     3.971 Powers and duties of legislative auditor. 

    Subdivision 1.  To perform financial audits the legislative 
 auditor shall postaudit and make a complete examination and 
 verification of all accounts, records, inventories, vouchers, 
 receipts, funds, securities, and other assets of the University 
 of Minnesota, all state departments, boards, commissions, and 
 other state agencies at least once a year, if money and 
 personnel permit, and oftener if deemed necessary or as directed 
 by the legislature or the legislative audit commission.  Audits 
 may include detailed checking of every transaction or test 
 checking as the legislative auditor deems best.  The books of 
 the state treasurer and commissioner of finance may be examined 
 monthly.  The legislative auditor shall see that all provisions 
 of law respecting the appropriate and economic use of public 
 funds are complied with by all departments and agencies of the 
 state government.  

    A copy of all postaudits, reports, and results of 
 examinations made by the legislative auditor shall be deposited 
 with the legislative reference library.  

    Subd. 2.  To perform program evaluation, the legislative 
 auditor shall 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 reduce the cost of providing 
 state services and to 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 perform program evaluations of any state department, 
 board, commission, or agency and any metropolitan agency, board, 
 or commission created under chapter 473. 

    Subd. 3. Repealed, 1998 c 366 s 90 

    Subd. 4.  (a) To perform best practices reviews, the 
 legislative auditor through the program evaluation division 
 shall examine the procedures and practices used to deliver local 
 government services, including those of municipalities and 
 counties, determine the methods of local government service 
 delivery, identify variations in cost and effectiveness, and 
 identify practices to save money or provide more effective 
 service delivery.  The legislative auditor shall recommend to 
 local governments service delivery methods and practices to 
 improve the cost-effectiveness of services.  The legislative 
 auditor and the board of government innovation and cooperation 
 shall notify each other of projects being conducted relating to 
 improving local government services. 

    (b) The commission shall identify local government services 
 to be reviewed with advice from an advisory council appointed by 
 the legislative auditor and consisting of: 

    (1) three representatives from the Association of Minnesota 
 Counties; 

    (2) three representatives from the League of Minnesota 
 Cities; 

    (3) two representatives from the Association of 
 Metropolitan Municipalities; 

    (4) one representative from the Minnesota Association of 
 Townships; and 

    (5) one representative from the Minnesota Association of 
 School Administrators.  

    (c) This subdivision expires June 30, 1999. 

    HIST: (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 27; 1975 c 204 s 91; 
 1984 c 638 s 1; 1988 c 469 art 1 s 1; 1988 c 703 art 1 s 7; 1991 
 c 345 art 1 s 39; 1993 c 192 s 35; 1994 c 632 art 3 s 16; 1997 c 
 184 s 2; 1998 c 325 s 1