Minnesota Office of the Legislative Auditor (OLA)

At the Office of the Legislative Auditor (OLA), public policy researchers and auditors work to ensure and promote OLA's mission: to strengthen legislative oversight, improve accountability, promote good management, and enhance program effectiveness in state government. OLA has two divisions, the Financial Audit Division and the Program Evaluation Division, and a separate unit responsible for conducting special reviews. The Financial Audit Division is staffed primarily by certified public accountants. It conducts financial and compliance audits of individual state agencies, conducts special investigations of alleged irregularities, and issues an opinion on the state's financial statements. The Program Evaluation Division is staffed by research professionals with advanced degrees in public policy, economics, health, and other related fields. It conducts nonpartisan research on a wide variety of public policies, programs, and agencies and makes recommendations to state agencies and the Legislature. The Special Reviews Unit is also staffed by research professionals with advanced degrees. It addresses specific concerns or allegations OLA receives by conducting "special reviews." Special reviews typically have a more narrow scope than audits and evaluations, and they are often triggered by concerns brought to OLA by legislators, other public officials, private individuals, or media reports.