MN SF2978

Amends Minnesota Statutes 2017 Supplement, section 6.481, subdivision 3, regarding state auditor review of county audits performed by CPA firms.

Requires state auditor to provide at least 30 days advance notice to counties and CPA firms before beginning a review and to identify the type or scope of review.

Mandates at least 30 days for counties and CPA firms to respond to auditor requests for documents or information throughout the review process.

Requires state auditor to provide draft report findings at least 30 days before issuing final report and hold formal exit conference with CPA firm at least 20 days before final report issuance.

State auditor must incorporate changes to draft report based on information provided by CPA firm and include any written responses from the CPA firm in the final report.