MN HF1063

Allows counties to hire a certified public accounting firm to conduct audits instead of requiring state auditor examinations, provided the firm meets requirements under Minnesota Statutes section 326A.05.

Requires counties to notify the state auditor by January 1 before switching to or from private certified public accounting firms for audits.

Mandates that private audits meet state auditor standards and be in the form required by the state auditor; the state auditor may request additional information but must accept the audit if it meets recognized industry auditing standards.

Preserves the state auditor's authority to require additional examinations and maintain uniform accounting systems across counties.

Counties remain responsible for paying the full cost of examinations, whether conducted by the state auditor or a private certified public accounting firm.