The full text of these statutes can be accessed at the Revisor's website at https://www.revisor.mn.gov/pubs/.
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., 124E.16, subd. 1 |
|
Enterprise Minnesota, Inc. (previously Minnesota Technology, Inc.) |
Minn. Stat., 116O.14 |
| Investment, State Board of | Minn. Stat., 11A.10, subd. 3 |
| 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 |
| 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 |
