cover doc office of the legislative auditor state minnesota financial related audit departments commerce and public service july 1 1996 through december 31 1999 august 24 2000 00 40 l ao division ola is a professional nonpartisan in branch government its principal responsibility to evaluate agencies programs audits local governments s annually statements on rotating schedule executive judicial branches three metropolitan several semi organizations also investigates allegations that resources have been used inappropriately has staff approximately fifty auditors most whom are cpas conducts accordance with standards established by american institute certified accountants comptroller general united states consistent mission works promote accountability strengthen oversight support good management program evaluation evaluations each year one best