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.

The Office of the State Auditor has separated the applicable legal provisions into seven separate legal compliance audit guides. This separation, by the type of entity being audited, promotes efficiency and makes 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.