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:
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Jurisdiction. Does OLA have jurisdiction? For more
information about OLA’s jurisdiction see:
https://www.auditor.leg.state.mn.us/juris.htm.
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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?
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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?
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Scope and Methods. What specific issues will OLA address
and what methods will OLA use to address them?
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Staff and Impact. Which OLA staff members will be involved
in the review? What impact will their involvement have on other
assignments?
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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.
