About Special Reviews
In addition to the financial audits and program evaluations OLA conducts
annually, we also conduct a small number of ad hoc special reviews.
Special reviews address specific concerns or allegations and, as a
result, they typically have a narrower scope than audits and
evaluations.
State law gives OLA the authority to conduct special reviews.
They are often triggered by concerns brought to OLA by legislators, other
public officials, private individuals, or media reports.
Before initiating a review, we gather additional information about the
issue, as well as the organization and people involved. During this
preliminary stage, we ask the following questions:
- Jurisdiction. Does OLA have jurisdiction? For more information about
OLA’s jurisdiction see: https://www.auditor.leg.state.mn.us/juris.htm.
- Need. Does OLA need to conduct a review to fulfill its legal
responsibilities and mission? Does OLA need to conduct a review to
provide legislators and/or the general public with assurance that the
allegations and issues will be addressed thoroughly by an
independent, nonpartisan office?
- Timing. If OLA needs to conduct a review, do we need to start immediately
or can we wait? If we can wait, approximately when will we
begin?
- Scope and Methods. What specific issues will OLA address and what methods
will OLA use to address them?
- Staff and Impact. Which OLA staff members will be involved in the review?
What impact will their involvement have on other assignments?
- Alternatives. Could the issue be better addressed in an OLA financial
audit or program evaluation, or by another office?
For a list of special review reports issued by OLA see: Special Review Reports.