County Audit Review Procedures
Updated January 2019
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
With the help of your donations to the MNCPA PAC we have had great success at the Capital throughout the past decade.
MNCPA legislative achievements
Reasons to contribute:
- Carry a unified message on CPA issues to legislators
- Raise CPA's visibility at the Capitol
- Continue the proven track record of success
Contribute to the PAC