In 1973 the Minnesota Legislature divided audit jurisdiction using a simple principle: the Legislative Auditor would audit state government and the State Auditor would audit local government. Over the years, the Legislative Auditor's jurisdiction has expanded and become more complex. In 1975 the Legislature created the Program Evaluation Division within the office with authority to evaluate virtually any state funded program or study any topic that affects state government. In 1984 the Legislature clarified audit jurisdiction over metropolitan agencies, assigning three agencies to the Legislative Auditor. In 1994 the Legislature directed the Program Evaluation Division to conduct "best practices reviews" of local government functions. However, those reviews were transferred to the State Auditor in 2003.
Categorized by type of examination or review, here is an outline of the Legislative Auditor's current jurisdiction (for citations and discussion of the Legislative Auditor's legal authority, go to Statutory Authority):
