Legislative Auditor Judy Randall oversees the office’s three divisions—the Financial Audit Division, the Program Evaluation Division, and the Special Reviews Division.
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 Jodi Munson Rodriguez, Deputy Legislative Auditor, and has a staff of approximately 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.
The Special Reviews Division is led by Katherine Theisen, Special Reviews Director, and has a staff of about five professionals with education or experience in accounting, public policy, and related fields. The division conducts special reviews to address specific concerns or allegations of unlawful uses of public funds, data, or other resources. 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.
