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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Office of the State Auditor


Financial Audit Division Report 05-28 Released May 12, 2005

Overall Conclusion:

  • The Office of the State Auditor (OSA) spent its state appropriation within its established authority. OSA adequately safeguarded assets and properly recorded financial activities in the state’s accounting system. OSA complied with applicable financial related legal provisions for the items tested.

The audit report did not contain any findings relating to internal control or compliance with financial-related legal provisions. OSA resolved a prior finding pertaining to recovering its audit practice costs.


Audit Scope:

Audit Period:
January 1, 2003 – December 31, 2004

Selected Audit Areas:
  • Appropriation Control
  • Audit Practice Receipts
  • Payroll and Other Administrative Expenditures

Agency Background:

OSA was established by Article V of the State Constitution and operates under Minnesota Statutes 2004, Chapter 6. Minnesota voters elect the State Auditor to a four-year term. The current State Auditor, Patricia Anderson, began her term on January 6, 2003.

The mission of OSA is to ensure financial integrity, accountability, and cost-effectiveness of Minnesota's local governmental entities. OSA’s activities are financed primarily through General Fund appropriations. OSA's appropriation in fiscal year 2004 totaled approximately $8.3 million. The audit practice receipts collected from local units of government are deposited in the General Fund as nondedicated receipts.


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