2005 Minnesota Statutes - 6.65 — Minimum procedures for auditors, prescribed.

     6.65 Minimum procedures for auditors, prescribed. 


    The state auditor shall prescribe minimum procedures and 
 the audit scope for auditing the books, records, accounts, and 
 affairs of counties and local governments in Minnesota.  The 
 minimum scope for audits of all local governments 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. 


    HIST: 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