# Minnesota Legislative Auditor *State office that audits and evaluates Minnesota government agencies and state-funded programs.* The Office of the Legislative Auditor (OLA) is the Minnesota office that publishes special reviews, program evaluations and financial audits of state agencies and state-funded programs.[^1] Its archives hold special reviews of particular matters and evaluation reports on whole programs. Together they form the State's own internal audit record of how [[Minnesota]] government has operated.[^2][^3] The office's work on the [[Metropolitan Council (Minnesota)]] shows how a finding and the response to it sit side by side in that record. In January 1985 the office reported Council staff growth from 78 (1969) to 222.5 (1984) and a "lack of active external oversight."[^4] In January 2011 it found that "the structure of the Met Council must be addressed before other aspects of transit governance can be corrected."[^5] In March 2023 it found that the Council "obligated funds it did not have" on Southwest light rail and "was not fully transparent about project costs and delays." The Council's answer, printed in the same report, was that it "is a reasonable choice to manage the construction of light rail lines."[^6] The 2023–24 Metropolitan Governance Task Force then forwarded six proposals to the Legislature without choosing among them. Its minority report called the effort "the latest example of many previous reports to the legislature that failed."[^7][^8] In June 2024 the office reviewed the [[Minnesota Department of Education]]'s oversight of [[Feeding Our Future]]. It found that "No additional authority would have been needed" for the department to act, and that the department's obligation ran "regardless of a threat of litigation or negative press."[^9] The project's validated master account records that the Legislature then enacted Minn. Stat. §142A.03. Under that section one commissioner is both the program administrator and the official "responsible for ensuring the detection" of fraudulent activities.[^9] ## Who The Office of the Legislative Auditor publishes its reports through its homepage, its Special Reviews archive and its program-evaluation archive.[^1][^2][^3] Its Financial Audit Division issues numbered financial and compliance audits, such as Report 09-18.[^10] The office is distinct from the elected State Auditor, whose office is governed by Minnesota Statutes chapter 6.[^11] ## What The office's output covers fraud oversight, grant management, corrections, education and regional governance: - **Feeding Our Future.** The June 2024 special review examined the Department of Education's oversight of Feeding Our Future. The project's at-issue record states that the office names the two federal nutrition programs involved, the Child and Adult Care Food Program and the Summer Food Service Program, both administered by the department.[^9] - **Child care assistance.** A March 2019 assessment of fraud allegations in the Child Care Assistance Program reported that "Prosecutions have occurred not only in Hennepin and Ramsey counties but also in Anoka, Blue Earth, and Stearns counties."[^12] - **Department of Human Services grants.** Financial audit report fad2601 (2026) examined Department of Human Services behavioral health grants.[^13] It was reported on January 6, 2026 under the headline *Audit finds weak oversight, fraud risk in DHS grants*.[^14] - **Education and corrections.** The evaluation archive includes *Minnesota Teacher Licensure* (2016)[^15] and *Safety in State Correctional Facilities* (February 2020).[^16][^17] ## When - **January 29, 1985.** Report 85-03, *Metropolitan Council*, documented: - staff growth from 78 to 222.5; - budget growth from $1.6 million to $11.6 million; - a "lack of active external oversight." The report did not recommend electing Council members.[^4] - **April 26, 2001.** A financial-compliance audit of St. Cloud State University for FY1999–2000 reported a projected deficit of about $4 million for FY2001 and fourteen findings. The findings included: - beverage-contract revenue routed to the university foundation without a formal policy; - more than $930,000 uncollected from a bookstore operator that later went bankrupt.[^18] - **2003.** The office's charter-school report flagged the building lease-aid incentive. According to the at-issue record, the office found that: - the Department had eliminated site visits because of staff cuts; - leases were reviewed after signing; - eleven charter schools had used affiliated nonprofits and bond financing to buy buildings, circumventing ownership restrictions.[^19][^20] - **May 20, 2009.** Report 09-18 on the Metro Gang Strike Force, covering July 1, 2005 to March 31, 2009, found that the strike force: - "did not account for at least $18,126 of seized cash"; - could not locate 13 forfeited vehicles and one seized vehicle; - "did not develop basic internal controls"; - "frequently did not follow the state's statutory forfeiture procedures."[^10] - **January 2011.** *Governance of Transit in the Twin Cities Region* found that the Council's transit-planning role "has been hampered by how members are appointed." It reported that stakeholders "did not think that Met Council members are sufficiently accountable for their decisions," and it recommended a mix of appointed and elected members on staggered terms.[^5][^21] - **March 2011.** *Civil Commitment of Sex Offenders* reported changes in Department of Corrections referrals of sex offenders to county attorneys: - 333 referrals in the 12 years before December 2003, about 26 a year; - another 236 referrals in December 2003 alone; - about 157 referrals a year from 2004 to 2008.[^22] - **March 13, 2019.** The Child Care Assistance Program fraud-allegations assessment was issued.[^12] - **February 2020.** The corrections-safety evaluation was issued. The office's update series includes a 2022 corrections follow-up.[^16][^23] - **March 2023.** *Southwest Light Rail Transit Construction: Metropolitan Council Decision Making* was issued, with the Council's response printed inside it.[^6] - **June 2024.** *Oversight of Feeding Our Future* was issued.[^9] - **2026.** Financial audit fad2601 on Department of Human Services behavioral health grants was issued.[^13][^14] ## Where The reports address state bodies and programs across the state, including: - the Metropolitan Council and Twin Cities transit;[^5] - state prisons, including Stillwater;[^16] - child care assistance prosecutions in Hennepin, Ramsey, Anoka, Blue Earth and Stearns counties;[^12] - St. Cloud State University.[^18] ## How Findings are published as reports and summaries. The audited body's response can appear inside the same report. In the 2023 Southwest light rail report, for example, the Council's statement that it "is a reasonable choice to manage the construction of light rail lines" stands beside the finding that it "obligated funds it did not have."[^6] ## How much - **Department of Human Services grants (2026).** Project dossier notes describe audit fad2601 as documenting $425 million in grant-oversight failures. That figure is the dossier's description, not a figure quoted from the report.[^13] - **Metro Gang Strike Force (2009).** At least $18,126 in seized cash was unaccounted for.[^10] - **St. Cloud State University (2001).** The audit reported a projected deficit of about $4 million and more than $930,000 uncollected from the bookstore operator.[^18] - **Metropolitan Council (1985).** The Council's budget grew from $1.6 million to $11.6 million.[^4] ## How many - **Corrections staffing (2020).** The office reported "Chronic shortages of correctional officers," including a FY2019 shortage at Stillwater of 25 officers against 314 allocated, and forced overtime of 15–20 percent.[^16] - **Assaults on officers.** Prisoner assaults on officers that produced disciplinary convictions rose from 112 in 2017 to 149 in 2018.[^16] - **Sex-offender referrals (2011).** Department of Corrections referrals rose from about 26 a year before December 2003 to about 157 a year from 2004 to 2008.[^22] ## In the at-issue record - **Charter-school lease aid.** After the office's 2003 finding,[^19] the Revisor's current text of Minn. Stat. §124E.22 still caps building lease aid at the lesser of 90 percent of approved lease cost or building-lease-aid pupil units multiplied by $1,314. The aid may not cover custodial, maintenance, utility or operating costs.[^20] The at-issue record states that the statute's core mechanism has not changed in the twenty-three years since.[^20] - **Corrections safety.** The 2020 report found that "female staff endure repeated sexual offenses by some male prisoners." Female employees reported that supervisors and coworkers expected them to tolerate this. The report recommended regular external oversight through licensure or strengthened security audits. The at-issue record states that the recommendation was not adopted before a subsequent closure decision.[^16] - **[[At issue 004 - The Minnesota Office of the Legislative Auditor names]].** The office's review names the two programs, the Child and Adult Care Food Program and the Summer Food Service Program, at the center of the Feeding Our Future prosecutions.[^9] - **[[At issue 047 - In January 2011 the Office of the Legislative]].** The 2011 structural finding on the Metropolitan Council stands beside the 2023–24 task force's six unselected proposals.[^5][^7] - **[[At issue 093 - No source not DOJ, not the Legislative Auditor]].** The project's record states that no source it examined, including the office's Feeding Our Future review, publishes a county-level dollar breakdown of the losses.[^9] ## Notes [^1]: Office of the Legislative Auditor, *Homepage* — the office's publications and divisions. https://www.auditor.leg.state.mn.us/ [^2]: Office of the Legislative Auditor, *Special Reviews* archive — the office's special reviews. https://www.auditor.leg.state.mn.us/sreview/ [^3]: Office of the Legislative Auditor, *Program Evaluation* archive — the office's evaluation reports. https://www.auditor.leg.state.mn.us/ped/ [^4]: Office of the Legislative Auditor, *Metropolitan Council*, Report 85-03 (January 29, 1985) — staff 78 to 222.5; budget $1.6M to $11.6M; "lack of active external oversight"; no recommendation to elect members. https://www.auditor.leg.state.mn.us/ped/1985/85-03.pdf [^5]: Office of the Legislative Auditor, *Governance of Transit in the Twin Cities Region*, summary (January 2011) — appointment, accountability and structure findings; recommendation of appointed and elected members. https://www.auditor.leg.state.mn.us/ped/2011/transitsum.htm [^6]: Office of the Legislative Auditor, *Southwest Light Rail Transit Construction: Metropolitan Council Decision Making* (March 2023) — funding and transparency findings, and the Council's response printed in the report. https://www.auditor.leg.state.mn.us/ [^7]: Legislative Coordinating Commission, *Metropolitan Governance Task Force* (2023–24) — six proposals forwarded without a consensus selection. https://www.lcc.mn.gov/mgtf/ [^8]: Metropolitan Governance Task Force, *Minority Report* (2024) — "the latest example of many previous reports to the legislature that failed." https://www.lcc.mn.gov/mgtf/report/Met-Council-COG-Minority-Report-2024.pdf [^9]: Office of the Legislative Auditor, *Oversight of Feeding Our Future*, Special Review (June 2024) — "No additional authority would have been needed"; "regardless of a threat of litigation or negative press." https://www.auditor.leg.state.mn.us/sreview/pdf/2024-mdefof.pdf [^10]: Office of the Legislative Auditor, Financial Audit Division, *Metro Gang Strike Force*, Report 09-18 (May 20, 2009) — unaccounted seized cash, unlocated vehicles, internal-control and forfeiture-procedure findings. https://www.auditor.leg.state.mn.us/fad/2009/fad09-18.htm [^11]: Minnesota Revisor of Statutes, *Minn. Stat. ch. 6 — State Auditor* — the statutory chapter for the separate State Auditor. https://www.revisor.mn.gov/statutes/cite/6/full [^12]: Office of the Legislative Auditor, *Child Care Assistance Program: Assessment of Fraud Allegations* (March 13, 2019) — the prosecution counties. https://www.auditor.leg.state.mn.us/sreview/ccap.pdf [^13]: Office of the Legislative Auditor, Financial Audit Division, report fad2601 (2026) — audit of Department of Human Services behavioral health grants. https://www.auditor.leg.state.mn.us/fad/pdf/fad2601.pdf [^14]: MPR News, *Audit finds weak oversight, fraud risk in DHS grants* (January 6, 2026) — contemporaneous coverage and date. https://www.mprnews.org/story/2026/01/06/audit-finds-weak-oversight-fraud-risk-in-dhs-grants [^15]: Office of the Legislative Auditor, *Minnesota Teacher Licensure* (2016) — evaluation report. https://www.auditor.leg.state.mn.us/ped/pedrep/teachers.pdf [^16]: Office of the Legislative Auditor, *Safety in State Correctional Facilities*, summary (February 2020) — staffing shortages, overtime, assault counts, findings on female staff, external-oversight recommendation. https://www.auditor.leg.state.mn.us/ped/2020/prisonsafetysum.htm [^17]: Office of the Legislative Auditor, *Safety in State Correctional Facilities*, full report (February 2020). https://www.auditor.leg.state.mn.us/ped/pedrep/prisonsafety.pdf [^18]: Office of the Legislative Auditor, *St. Cloud State University financial-compliance audit, FY1999–2000* (April 26, 2001) — projected deficit, fourteen findings, beverage-contract and bookstore findings. https://www.auditor.leg.state.mn.us/fad/access/01-20.htm [^19]: Office of the Legislative Auditor, *Charter School Financial Accountability* (2003), ch. 3 — lease aid and affiliated nonprofit building corporations. https://www.auditor.leg.state.mn.us/ped/pedrep/0306ch3.pdf [^20]: Minnesota Revisor of Statutes, *Minn. Stat. § 124E.22* — building lease aid formula and exclusions. https://www.revisor.mn.gov/statutes/cite/124E.22 [^21]: Office of the Legislative Auditor, *Governance of Transit in the Twin Cities Region*, full report (January 2011). https://www.auditor.leg.state.mn.us/ped/pedrep/transsum.pdf [^22]: Office of the Legislative Auditor, *Civil Commitment of Sex Offenders*, Evaluation Report (March 2011) — referral counts before and after December 2003. https://www.auditor.leg.state.mn.us/ped/pedrep/ccso.pdf [^23]: Office of the Legislative Auditor, *Corrections* evaluation update (2022). https://www.auditor.leg.state.mn.us/ped/updates/2022/corrections.pdf