MN HF3376

Amends Minnesota Statutes section 6.481, subdivision 3, governing county audits performed by certified public accountant firms.

State auditor must accept CPA firm audits that meet recognized industry auditing standards and may only require additional information or conduct additional examinations if determined to be in the public interest.

State auditor must provide at least 30 days' notice before beginning a review and identify the type and scope of review to be performed.

State auditor must provide CPA firms and counties at least 30 days to respond to document requests, provide a draft report at least 30 days before issuing final report, and hold a formal exit conference at least 20 days before issuing final report.

State auditor must make warranted changes to draft reports based on CPA firm responses and must include any written responses from the CPA firm in the final report.