County Audit Review Procedures

Updated January 2019

The issue

State law provides county governments the option to choose a CPA firm or the Office of the State Auditor (OSA) to conduct its annual audit. The law was passed in 2015 and opposed by the state auditor at the time.

In 2017, the OSA released a report that was very critical of CPA firm audits and the work done for county governments. The Office of the Legislative Auditor conducted a subsequent review of the OSA report and determined the OSA didn’t provide CPA firms due process during the initial review. The legislative auditor report also showed the CPA firms weren’t provided an opportunity to provide clarification or dispute any report findings before it was published.

Why you should care

Transparent and established review procedures allow auditors to know what to expect when a CPA firm’s county government audit is reviewed by the Office of the State Auditor.

What you can do

Contact your legislators and ask them to support legislation to establish audit review procedures that provide due process and establish best practice guidelines for state regulators. 

Influencing positive change

MN State Capitol

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  • Carry a unified message on CPA issues to legislators.
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