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Pursuant to Minn. Stat. § 6.65, the Office of the State Auditor prescribes minimum procedures and the audit scope for auditing the books, records, accounts, and affairs of political subdivisions in Minnesota, and promulgates audit guides for legal compliance audits.

For 2015, the Office of the State Auditor has for the first time separated the applicable legal provisions into seven separate legal compliance audit guides. This separation, by the type of entity being audited, will promote efficiency and make the guides easier to use for auditors and government entities. The legal compliance audit guides are listed below. Choose the audit guide applicable to the entity being audited.

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