Minnesota Legal Compliance Audit Guide for Local Government

OFFICE OF THESTATE AUDITORMinnesota Legal ComplianceAudit Guide forLocal GovernmentORDERPursuant to Minn. Stat. § 6.65, I hereby prescribe the form and scope of the MinnesotaLegal Compliance Audit Guide for Local Government. The attached manual is herebyincorporated in its entirety. The manual consists of the following sections:Page 1-1 Depositories of Public Funds and Public Investments,Page 2-1 Conflicts of Interest,Page 3-1 Public Indebtedness,Page 4-1 Contracting - Bid Laws,Page 5-1 Claims and Disbursements,Page 6-1 Examples of Auditor’s Reports on Compliance,Page 7-1 Relief Associations,Page 8-1 Uniform Financial Accounting and Reporting Standards(UFARS) for Minnesota School Districts and Charter Schools,Page 9-1 Charter Schools.Page 10-1 County and City Miscellaneous Provisions.These sections will comprise the minimum procedures and audit scope for legalcompliance for local government in Minnesota./s/ Patricia Aw ada Patricia AwadaState AuditorDated at St. Paul, Minnesota, this 15th day of November , 2003TABLE OF CONTENTS Page Introduction ........................................ i1. Depositories of Public Funds and Public Investments .......... 1- 12. Conflicts of Interest ................................ 2-13. Public Indebtedness 3-14. Contracting - Bid Law s.. 4-15. Claims and Disbursements 5-16. Examples of Auditor's Reports on Compliance .............. 6-1 Minnesota Legal ...