Minnesota Office of the Legislative Auditor
The auditor of Minnesota state government


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Recently Released

Minnesota State High School League (Apr 4th)

The Minnesota State High School League has a complicated process to regulate the eligibility of transfer students to participate in varsity athletic programs. The League should take steps to improve the transparency and administration of its eligibility appeal and fair hearing processes. We also make recommendations for improvements in League rulemaking, more oversight by the Minnesota Department of Education, and discretionary review of League eligibility rules by the Legislative Coordinating Commission.

State Compliance with Federal Financial Requirements (Mar 24th)

The following reports provide our conclusions related to the state’s compliance with federal program requirements. The reports include findings related to internal control weaknesses and noncompliance with federal program requirements:

Clean Water Fund Outcomes (Mar 20th)

From 2009 through 2016, the Legislature appropriated $761 million from the Clean Water Fund to help support a wide range of programs and projects. While the state has developed a framework for measuring the outcomes, isolating the impact of money from the Clean Water Fund will always be extremely difficult. We recommend changes to improve reporting on the use of money from the fund.

MNsure: Planning and Establishment Grant Expenditures (Mar 17th)

We concluded that MNsure complied with restrictions on spending from establishment grants and other federal requirements. MNsure had adequate internal controls to ensure compliance. However, our report contains one repeated noncompliance finding from our previous audit.


Released Earlier

Program Evaluation

Standardized Student Testing (Mar 6th)
Home- and Community-Based Services: Financial Oversight (Feb 21st)
Minnesota Research Tax Credit (Feb 9th)
Perpich Center for Arts Education - Evaluation (Jan 19th)

Financial Audit

Office of MN.IT Services’ Data Centers (Mar 2nd)
Internal Controls Over Statewide Financial Reporting (Feb 16th)

  • On April 6, 2017, the Legislative Audit Commission chose the final topics for evaluation by OLA in 2017.


Office of the Legislative Auditor ♦ Room 140, 658 Cedar St., St. Paul, MN 55155