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


Minnesota Office of the Legislative Auditor Menu


The Legislative Auditor, Jim Nobles, oversees the office’s two divisions: the Financial Audit Division and the Program Evaluation Division.

Deputy Legislative Auditor Cecile Ferkul, CPA, CISA, directs the Financial Audit Division. The division has a staff of approximately 40 auditors; most are certified public accountants (CPAs) and several are also certified to audit computerized information systems. The division conducts an annual financial audit of the largest state agencies and funds, and issues an opinion on the state’s financial statements. The division also audits the state’s expenditure of federal money, under the Single Audit Act, and conducts approximately 40 financial and compliance audits of individual state agencies each year. Finally, the division conducts special studies and investigations of alleged irregularities.

The Program Evaluation Division has a staff of 13 full-time professionals with advanced degrees in fields such as economics, law, public affairs, and sociology. The division performs several evaluations each year on topics selected by the Legislative Audit Commission.


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