# Office of the Legislative Auditor (Minnesota) *Audit and evaluation office of the Minnesota Legislature* The Office of the Legislative Auditor (OLA) sits in the legislative branch of Minnesota and is described as independent and nonpartisan. Its work covers financial, performance and data security audits, program evaluations, and special reviews of state agencies, programs and state-supported organizations within its jurisdiction.[^1] It publishes that work through its website and through separate archives for program evaluations and special reviews.[^2][^3][^4] The bicameral Legislative Audit Commission of the [[Minnesota Legislature]] appoints the legislative auditor to a six-year term, and the auditor acts as the commission's executive secretary.[^1] The Legislature created the office in 1973 on the recommendation of the Loaned Executive Action Program (LEAP), a private-sector study group. The change took state-agency auditing away from the public examiner, a Cabinet official, and placed it in the legislative branch. Auditing of local governments went to the [[Office of the State Auditor]]. Judy Randall has been legislative auditor since November 2021.[^1] The office's published outputs record what it found and when. Its 1985 report on the [[Metropolitan Council (Minnesota)]] cited a "lack of active external oversight" and did not recommend electing members.[^5] Its January 2011 report stated that "the structure of the Met Council must be addressed before other aspects of transit governance can be corrected."[^6] A legislative task force in 2023–24 sent lawmakers six proposals without settling on one.[^7] Its June 2024 special review of [[Feeding Our Future]] oversight concluded that "No additional authority would have been needed."[^8] Its 2009 audit of the [[Metro Gang Strike Force]] found the unit "did not develop basic internal controls."[^9] ## History ### Establishment Until 1973, a governor-appointed public examiner, an office dating to 1878, audited both state agencies and local governments in Minnesota.[^1] In the early 1970s LEAP reviewed how state government was organized and run. It judged that an executive-branch audit conducted by a Cabinet official lacked sufficient independence, and it proposed a legislative audit office modeled on what is now the Government Accountability Office.[^1] The office was established that year. The resulting split, with state government audited by the legislative auditor and local governments by the state auditor, still separates the two offices.[^1] ### Program evaluation Financial auditing was the office's original core task. A Program Evaluation Division was added by the Legislature in 1975 to study how state programs are managed and what they achieve.[^1] State law charges the auditor with measuring how far state-funded activities meet their goals, looking at effectiveness, efficiency, use of resources and overlap between services; the commission chooses the evaluation topics.[^1][^3] ## Organization The Legislative Audit Commission, a bipartisan body of the Legislature, oversees the office. Statute sets out three divisions: Financial Audits, Program Evaluation and Special Reviews, each headed by a deputy auditor named by the legislative auditor with commission approval.[^1] As of 2026 the deputies are Lori Leysen (Financial Audits), Jodi Munson Rodriguez (Program Evaluation) and Katherine Theisen (Special Reviews); the Financial Audits deputy must hold an active CPA license.[^1] ### Legislative auditor The auditor holds an unclassified position, may hold no other public office at the same time, and can be removed before the six-year term ends only for cause after a public hearing. Deputies generally serve terms matching the auditor's.[^1] ### Legislative Audit Commission The commission has twelve legislators. The Senate majority leader and the [[Senate Minority Leader]] each appoint three senators; the Speaker of the House and the House minority leader each appoint three representatives.[^1] ## Powers and responsibilities ### Postaudits The auditor must audit the state's financial statements in its annual comprehensive financial report. Where resources allow, the office also audits internal controls at state agencies, boards, courts, the [[University of Minnesota]], the [[Minnesota State Colleges and Universities system]] and other bodies within its reach.[^1] Every audit follows Government Auditing Standards, and the auditor examines compliance with laws on the use of public funds and may investigate alleged noncompliance.[^1] ### Program evaluations Evaluations look at whether programs work and how they are managed, rather than at financial statements or controls; the auditor may recommend changes to improve results or cut costs.[^1][^3] ### Special reviews The Special Reviews Division is the third statutory division, and its reports are kept in a separate archive.[^1][^4] Its 2024 review, *Oversight of Feeding Our Future*, examined the [[Minnesota Department of Education]]'s oversight of the program.[^8] ## Reports and public role ### Metropolitan Council Report 85-03, *Metropolitan Council* (January 29, 1985), recorded Council staff rising from 78 in 1969 to 222.5 in 1984 and its budget from $1.6 million to $11.6 million. It cited a "lack of active external oversight" and did not recommend electing members.[^5] The office's January 2011 evaluation, *[[Governance of Transit in the Twin Cities Region]]*, found that the Council's regional 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."[^6] It recommended a mix of appointed and elected members on staggered terms, and found that "the structure of the Met Council must be addressed before other aspects of transit governance can be corrected."[^6][^10] The [[Metropolitan Governance Task Force]] of 2023–24 sent six proposals to the Legislature without choosing among them.[^7] Its 2024 minority report contains the phrase "the latest example of many previous reports to the legislature that failed."[^11] The record shows the 1985 and 2011 findings and the 2023–24 outcome. It does not establish why the structure was not changed. ### Feeding Our Future In its June 2024 special review, the office identified the two programs at issue as the [[Child and Adult Care Food Program]] and the [[Summer Food Service Program]]. Both are administered by the Minnesota Department of Education.[^8] The review states that "No additional authority would have been needed." It also states that the department's obligation applied "regardless of a threat of litigation or negative press."[^8] The office's presentation materials on the review are also published.[^12] Wikipedia's account places the review alongside a federal fraud investigation involving about $250 million in alleged fraud. No primary source for that figure is in this record.[^1] ### Department of Human Services grants The Financial Audits Division's report fad2601 covers grant oversight at the Department of Human Services.[^13] MPR News reported on it on January 6, 2026, under the headline *Audit finds weak oversight, fraud risk in DHS grants*.[^14] ### Law enforcement and corrections Financial audit Report 09-18, *Metro Gang Strike Force* (May 20, 2009), covered July 1, 2005, to March 31, 2009. It found that the unit "did not account for at least $18,126 of seized cash" and that 13 forfeited vehicles and one seized vehicle could not be located. It also found that the unit "did not develop basic internal controls" and "frequently did not follow the state's statutory forfeiture procedures."[^9] The March 2011 evaluation *Civil Commitment of Sex Offenders* reported: "Over the 12 years prior to December 2003, DOC had referred 333 sex offenders to county attorneys, or about 26 per year." It added: "In December 2003, DOC referred another 236 offenders." Referrals then ran at "about 157 referrals per year" from 2004 through 2008.[^15] These were referrals to the [[county attorney]]. The February 2020 evaluation *Safety in State Correctional Facilities* reported "Chronic shortages of correctional officers." At [[Stillwater]] in fiscal 2019, the facility was 25 officers short against 314 allocated. Forced overtime ran at 15–20 percent. Assaults producing disciplinary convictions rose from 112 in 2017 to 149 in 2018.[^16] The report states: "In some state prisons, female staff endure repeated sexual offenses by some male prisoners, who catcall, verbally threaten them with sexual assault, or masturbate in front of them."[^16][^17] ### Higher education and schools The office issued a financial-compliance audit of [[St. Cloud State University]] for fiscal 1999–2000, dated April 26, 2001. It projected a fiscal 2001 deficit of about $4 million and made fourteen findings. The findings included beverage-contract revenue sent to the university foundation without a formal policy. They also included more than $930,000 left uncollected from a bookstore operator that later went bankrupt.[^18] Chapter 3 of the office's 2003 charter-school report addresses lease aid and affiliated nonprofit building corporations.[^19] Under [[Minn. Stat. § 124E.22]] as published by the Revisor, charter building lease aid is limited to the lesser of 90 percent of approved lease cost or building-lease-aid pupil units times $1,314. The aid may not pay custodial, maintenance, utility or operating costs.[^20] The office also published *Minnesota Teacher Licensure* (2016).[^21] ### Child care assistance The office issued *Child Care Assistance Program: Assessment of Fraud Allegations* on March 13, 2019. It states: "Prosecutions have occurred not only in Hennepin and Ramsey counties but also in Anoka, Blue Earth, and Stearns counties."[^22] The report names [[Anoka]] County among them.[^22] ### Sports facilities According to Wikipedia's account, the office concluded in 2017 that the Minnesota Sports Facilities Authority had breached basic ethics principles. The finding concerned free U.S. Bank Stadium suite tickets given to officials' friends and family.[^1] ## List of legislative auditors James Nobles led the office for nearly 38 years, longer than any other head, and retired in October 2021.[^1] The commission chose Judy Randall in November 2021 after a nationwide search. She had been deputy for the Program Evaluation Division and had spent more than two decades in the office.[^1] ## Relationship to the Minnesota state auditor The two are separate offices with separate jurisdictions. The legislative auditor is appointed by the bipartisan commission and works mainly on state government. The [[state auditor]] is an elected constitutional officer responsible for local-government audits. The split traces to the 1973 division of the public examiner's duties.[^1] ## In the at-issue record - [[At issue 004 - The Minnesota Office of the Legislative Auditor names]]: the office's Feeding Our Future review names the Child and Adult Care Food Program and the Summer Food Service Program, both run by the Minnesota Department of Education.[^8] - [[At issue 047 - In January 2011 the Office of the Legislative]]: the January 2011 structural finding on the Metropolitan Council. The project's at-issue record states that fifteen years later the structure is unchanged.[^6][^7] ## In the Minnesota record ### Who - The Legislative Audit Commission appoints the legislative auditor; Judy Randall has held the post since November 2021.[^1] ### What - Financial audits, program evaluations and special reviews, published through the office's archives.[^2][^3][^4] ### When - 1973: office established. 1975: Program Evaluation Division created.[^1] - January 29, 1985: Report 85-03 on the Metropolitan Council.[^5] - April 26, 2001: St. Cloud State University audit.[^18] - May 20, 2009: Report 09-18 on the Metro Gang Strike Force.[^9] - January 2011: transit governance evaluation. March 2011: civil commitment evaluation.[^6][^15] - March 13, 2019: child care assistance review. February 2020: correctional facilities evaluation.[^22][^16] - June 2024: Feeding Our Future special review.[^8] - January 6, 2026: MPR News coverage of report fad2601.[^13][^14] ### Where - Legislative branch of Minnesota, under the Legislative Audit Commission.[^1] ### How - The commission selects program evaluation topics. Audits follow Government Auditing Standards.[^1] ### How much - Metropolitan Council budget, 1969–1984: $1.6 million to $11.6 million.[^5] - Metro Gang Strike Force: at least $18,126 of seized cash unaccounted for.[^9] - St. Cloud State: projected deficit of about $4 million; more than $930,000 uncollected.[^18] - Charter lease aid: limited per pupil unit by a $1,314 multiplier.[^20] ### How many - Commission members: 12.[^1] - Metropolitan Council staff: 78 (1969) to 222.5 (1984).[^5] - Metro Gang Strike Force: 13 forfeited vehicles and one seized vehicle unlocated.[^9] - Department of Corrections sex-offender referrals: 333 over 12 years before December 2003, then 236 in December 2003.[^15] - Stillwater officer shortage, fiscal 2019: 25 of 314 allocated.[^16] ## Notes [^1]: Wikipedia contributors, *Office of the Legislative Auditor (Minnesota)* (revision 1379858525, retrieved 2026-10-26) — establishment, organization, powers, officeholders and the summary of public coverage. https://en.wikipedia.org/wiki/Office_of_the_Legislative_Auditor_(Minnesota) [^2]: Office of the Legislative Auditor, *Office of the Legislative Auditor* (homepage) — the office's published audit and review record. https://www.auditor.leg.state.mn.us/ [^3]: Office of the Legislative Auditor, *Program Evaluation Division* (archive) — the office's program evaluation reports. https://www.auditor.leg.state.mn.us/ped/ [^4]: Office of the Legislative Auditor, *Special Reviews* (archive) — the office's special review reports. https://www.auditor.leg.state.mn.us/sreview/ [^5]: Office of the Legislative Auditor, *Metropolitan Council*, Report 85-03 (January 29, 1985) — staff and budget growth, "lack of active external oversight," no recommendation to elect members. https://www.auditor.leg.state.mn.us/ped/1985/85-03.pdf [^6]: Office of the Legislative Auditor, *Governance of Transit in the Twin Cities Region*, summary (January 2011) — appointment, accountability and structure findings and recommendations. https://www.auditor.leg.state.mn.us/ped/2011/transitsum.htm [^7]: Legislative Coordinating Commission, *Metropolitan Governance Task Force* (2023–24) — task force materials; six proposals forwarded without a consensus selection. https://www.lcc.mn.gov/mgtf/ [^8]: Office of the Legislative Auditor, *Oversight of Feeding Our Future*, Special Review (June 2024) — programs named, findings on the department's authority and obligations. https://www.auditor.leg.state.mn.us/sreview/pdf/2024-mdefof.pdf [^9]: Office of the Legislative Auditor, Financial Audit Division, *Metro Gang Strike Force*, Report 09-18 (May 20, 2009) — seized cash, vehicles, internal controls and forfeiture procedures, July 1, 2005 – March 31, 2009. https://www.auditor.leg.state.mn.us/fad/2009/fad09-18.htm [^10]: Office of the Legislative Auditor, *Governance of Transit in the Twin Cities Region*, report (January 2011) — the report underlying the summary. https://www.auditor.leg.state.mn.us/ped/pedrep/transsum.pdf [^11]: Metropolitan Governance Task Force, *Met Council COG Minority Report* (2024) — minority report text quoted. https://www.lcc.mn.gov/mgtf/report/Met-Council-COG-Minority-Report-2024.pdf [^12]: Office of the Legislative Auditor, *Feeding Our Future presentation materials* (2024) — the office's presentation of the special review. https://www.auditor.leg.state.mn.us/meeting/mm/mm_Auditor_LAC-20240613-mdefof-Presentation.pdf [^13]: Office of the Legislative Auditor, Financial Audits Division, *Report fad2601* (2026) — audit of Department of Human Services grant oversight. 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 of report fad2601. https://www.mprnews.org/story/2026/01/06/audit-finds-weak-oversight-fraud-risk-in-dhs-grants [^15]: Office of the Legislative Auditor, *Civil Commitment of Sex Offenders*, Evaluation Report (March 2011) — Department of Corrections referral counts before and after December 2003. https://www.auditor.leg.state.mn.us/ped/pedrep/ccso.pdf [^16]: Office of the Legislative Auditor, *Safety in State Correctional Facilities*, summary (February 2020) — staffing, overtime, assault and staff-safety findings. https://www.auditor.leg.state.mn.us/ped/2020/prisonsafetysum.htm [^17]: Office of the Legislative Auditor, *Safety in State Correctional Facilities*, report (February 2020) — full report underlying the summary. 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 and fourteen findings. https://www.auditor.leg.state.mn.us/fad/access/01-20.htm [^19]: Office of the Legislative Auditor, *Charter School Financial Accountability*, ch. 3 (2003) — lease aid and affiliated nonprofit building corporations. https://www.auditor.leg.state.mn.us/ped/pedrep/0306ch3.pdf [^20]: Office of the Revisor of Statutes, *Minn. Stat. § 124E.22* (current text) — charter building lease aid limits and excluded costs. https://www.revisor.mn.gov/statutes/cite/124E.22 [^21]: Office of the Legislative Auditor, *Minnesota Teacher Licensure* (2016) — program evaluation report. https://www.auditor.leg.state.mn.us/ped/pedrep/teachers.pdf [^22]: Office of the Legislative Auditor, *Child Care Assistance Program: Assessment of Fraud Allegations* (March 13, 2019) — counties in which prosecutions occurred. https://www.auditor.leg.state.mn.us/sreview/ccap.pdf