Legislative Auditor Judy Randall oversees the office’s two divisions—the Financial Audit Division and the Program Evaluation Division—as well as the office’s special reviews.
The Financial Audit Division is led by Lori Leysen, Deputy Legislative Auditor. The division has a staff of approximately 36 auditors; most are certified public accountants (CPAs) and several are also certified to audit computerized information systems. The division annually audits the State of Minnesota’s financial statements and the financial statements of three state public pension systems. The division also conducts internal control and compliance audits of individual state agencies each year.
The Program Evaluation Division is led by Judy Randall, Deputy Legislative Auditor, and has a staff of 16 full-time professionals with advanced degrees in fields such as economics, health, public policy, and sociology. The division performs several evaluations each year on topics selected by the Legislative Audit Commission.
Katherine Theisen, Director of Special Reviews, oversees the office’s special reviews, which address specific concerns or allegations. Special reviews typically have a more narrow scope than audits and evaluations; they are often triggered by concerns brought to OLA by legislators, other public officials, private individuals, or media reports.
