2021 Minnesota Legal Compliance Audit Guides

Pursuant to Minn. Stat. § 6.65, the Office of the State Auditor prescribes minimum procedures and the audit scope for auditing the books, records, accounts, and affairs of political subdivisions in Minnesota, and promulgates audit guides for legal compliance audits.

The Office of the State Auditor has separated the applicable legal provisions into seven separate legal compliance audit guides. This separation, by the type of entity being audited, promotes efficiency and makes the guides easier to use for auditors and government entities. The legal compliance audit guides are listed below. Choose the audit guide applicable to the entity being audited.

Title

2021 Legal Compliance Audit Guides – Summary of Changes (pdf)

2021 Minnesota Legal Compliance Audit Guide for Cities

2021 Minnesota Legal Compliance Audit Guide for Counties

2021 Minnesota Legal Compliance Audit Guide for Towns

2021 Minnesota Legal Compliance Audit Guide for School Districts

2021 Minnesota Legal Compliance Audit Guide for Charter Schools

2021 Minnesota Legal Compliance Audit Guide for Relief Associations

2021 Minnesota Legal Compliance Audit Guide for Other Political Subdivisions