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S.F. No. 2978 - State Auditor Rules Adoption to Review CPA Firms Audits, The First Engrossment
Author: Senator Mark W. Koran
Prepared By: Stephanie James, Senate Counsel (651/296-0103)
Date: March 8, 2018


Section 1 [CPA Firm Audit] establishes a process for the state auditor’s review of county audits that affords counties and CPA firms an opportunity to respond to the state auditor’s potential finds, conclusions, or questions. The process requires the following:

  • the state auditor must give 30 days’ notice before beginning review of a county audit performed by the CPA firm;
  • throughout the state auditor’s review of the audit, the county and the CPA firm must be given 30 days to respond to a request from the state auditor for documents or other information;
  • the state auditor must provide the CPA firm with a draft report 30 days before issuing a final report;
  • the state auditor must hold an exit conference with the CPA firm 20 days before issuing a final report;
  • the state auditor must make changes to the draft report when the state auditor determines that changes are warranted as a result of information provided by the CPA firm during the review; and
  • the state auditor’s final report must include any written responses provided by the CPA firm.
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