Minnesota § 6.65 MINIMUM PROCEDURES FOR AUDITORS, PRESCRIBED

Minnesota Statutes

§ 6.65 — MINIMUM PROCEDURES FOR AUDITORS, PRESCRIBED

Minnesota § 6.65

PartCONSTITUTIONAL OFFICES AND DUTIES

Ch. 6STATE AUDITOR

This text of Minnesota § 6.65 (MINIMUM PROCEDURES FOR AUDITORS, PRESCRIBED) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 6.65 (2026).

Text

The state auditor shall prescribe minimum procedures and the audit scope for auditing the books, records, accounts, and affairs of political subdivisions in Minnesota. The minimum scope for audits of all political subdivisions must include financial and legal compliance audits. Audits of all school districts must include a determination of compliance with uniform financial accounting and reporting standards. The state auditor shall promulgate an audit guide for legal compliance audits, in consultation with representatives of the state auditor, the attorney general, towns, cities, counties, school districts, and private sector public accountants.

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The state auditor shall prescribe minimum procedures and the audit scope for auditing the books, records, accounts, and affairs of political subdivisions in Minnesota. The minimum scope for audits of all political subdivisions must include financial and legal compliance audits. Audits of all school districts must include a determination of compliance with uniform financial accounting and reporting standards. The state auditor shall promulgate an audit guide for legal compliance audits, in consultation with representatives of the state auditor, the attorney general, towns, cities, counties, school districts, and private sector public accountants.

Legislative History

1957 c 631 s 2;1973 c 492 s 14;1983 c 301 s 62;1988 c 629 s 6;1989 c 67 s 1;1990 c 562 art 8 s 1;1993 c 224 art 14 s 1;2001 c 161 s 1;1Sp2003 c 1 art 2 s 9;2008 c 200 s 13