CliftonLarsonAllen (CLA) conducted an agreed-upon procedures engagement of OLA’s payroll-related controls for the biennium ended June 30, 2025. CLA conducted the engagement in accordance with attestation standards established by the AICPA and the standards applicable to attestation engagements contained in Government Auditing Standards, issued by the Comptroller General of the United States. The Independent Accountants’ Report outlines the procedures performed by CLA and the results.
Generally Accepted Government Auditing Standards require that government audit organizations have an external peer review every three years. A team of qualified auditors from other state audit offices conduct a review of our system of quality control to ensure that it is suitably designed, and that our audits and reports conform with professional standards. A peer review rating of “pass” is the highest rating.
OLA's system of quality control "in effect for the period June 1, 2023, through May 31, 2024, has been suitably designed and was complied with during the period to provide the audit organization with reasonable assurance of performing and reporting in conformity with Government Auditing Standards in all material respects. The Minnesota Office of the Legislative Auditor has received a peer review rating of pass."
OLA's system of quality control "in effect for the period June 1, 2020, through May 31, 2021, has been suitably designed and was complied with during the period to provide the audit organization with reasonable assurance of performing and reporting in conformity with Government Auditing Standards in all material respects. The Minnesota Office of the Legislative Auditor has received a peer review rating of pass."
CliftonLarsonAllen (CLA) conducted an audit of OLA’s financial statements in accordance with the auditing standards generally accepted in the United States of America for years ended June 30, 2022, and June 30, 2023. We received an “unmodified” opinion, which means the financial statements were presented fairly in all material respects. In addition, CLA did not identify any deficiencies in OLA’s internal control over financial reporting and did not identify any instances of noncompliance.
The Office of the Legislative Auditor has over 50 years of
strengthening accountability and providing legislative
oversight of Minnesota state government.
A brief overview of OLA’s history.
