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


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Additional Statutory References

The full text of these statutes can be accessed at the Revisor's website at https://www.revisor.mn.gov/pubs/.

Audit Authority

In addition to general authority to audit all departments and agencies of state government, the Legislative Auditor has specific authority to audit the following organizations, funds, and activities.


Organizations Audit Authority Granted By:
Agricultural Utilization Research Institute Minn. Stat., 116V.01, subd. 14
Charter Schools Minn. Stat., 124D.10, subd. 8
Enterprise Minnesota, Inc.
(previously Minnesota Technology, Inc.)
Minn. Stat., 116O.14
Investment, State Board of Minn. Stat., 11A.10, subd. 3
Labor Interpretive Center Minn. Stat., 138A.05
Metropolitan Airports Commission Minn. Stat., 473.604, subd. 6
Metropolitan Mosquito Control District Minn. Stat., 473.703, subd. 10
Metropolitan Sports Facilities Commission Minn. Stat., 473.595, subd. 5
Military Affairs, Department of Minn. Stat., 192.551
Minnesota Business Finance, Inc. Minn. Stat., 116S.07
Minnesota Commission on National
and Community Service
Minn. Stat., 124D.385, subd. 4
Minnesota Conservation Corp Minn. Stat., 84.991, subd. 1
Minnesota Public Facilities Authority Minn. Stat., 446A.09
Minnesota Racing Commission Minn. Stat., 240.02, subd. 7
Minnesota State Armory Building Commission Minn. Stat., 193.149
Minnesota State Colleges and Universities Minn. Stat., 136F.526
Minnesota Zoo Minn. Stat., 85A.02, subd. 5c
Northern Technology Initiative, Inc. Minn. Stat., 116T.05
Public Employees Retirement Association Minn. Stat., 353.16
Rural Finance Authority Minn. Stat., 41B.18, subd. 7
State Agricultural Society (State Fair) Minn. Stat., 37.06
Vocational Education Student Organizations Minn. Stat., 124D.355, subd. 2
Funds Audit Authority Granted By:
Activity Funds of Minnesota State Colleges and Universities Minn. Stat., 136F.72, subd. 3
Environment and Natural Resources Trust Fund Minn. Stat., 116P.04, subd. 5
Indian Business Loans Minn. Stat., 116J.64, subd. 6
Minnesota Housing Finance Agency Bond Fund Minn. Stat., 462A.22, subd. 10
Pest Control Insurance Fund Minn. Stat., 18.70
State Patrol Retirement Fund Minn. Stat., 352B.02, subd. 1e
Tobacco Use Prevention and
Local Public Health Endowment Fund Expenditures
Minn. Stat., 144.396, subd. 11
Activities Audit Authority Granted By:
American Indian Groups Contracting with MHFA for Loan Agreements Minn. Stat., 462A.07, subd. 14
Criminal Juvenile Defense Grants Made by Board of Public Defense Minn. Stat., 611.216, subd. 4
Legal Service Program Grants Made by Supreme Court Minn. Stat., 480.244
Misuse of long-distance phone service
of legislators, judges, constitutional officers,
and all state employees
Minn. Stat., 10.47
State and Local Computer Systems Minn. Stat., 16B.45
Vendors or Grantees Under Commissioner of Administration Minn. Stat., 16C.05, subd. 5



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