The following questions should be asked to the current State Auditor; however, if anyone has the answers to the questions, please answer the questions in the comments section.

Question 1:

All first class cities and all counties are required by state mandate to be audited by the State Auditor’s Office.  Twenty-eight counties, including Hennepin County, were released from this auditing mandate in the audit years 2006 to 2008.  This means that the OSA allowed these 28 counties to privatize the auditing of their books.  These counties have been released again for audit years 2009 to 2011.

Why are these 28 counties excluded from the state mandate? 

Question 2:

A prior State Auditor released 28 counties from the state mandate for three years.  The current State Auditor has continued to allow 28 counties to be released from the state mandate.

Why did current State Auditor agree to continue this release program?

If the answer is timeliness of audits and if the release program works for these 28 counties, why not expand the release program to include all first class cities and counties?

Is there adequate State oversight over the 28 counties that are in the release program?

Question 3:

All first class cities are required by state mandate to be audited by the State Auditor’s Office.  Private CPA firms audit small cities and school districts, including the Anoka Hennepin School District.

Why are small cities and school districts treated differently?

If size is part of the answer, why is the Anoka Hennepin School District excluded from the state mandate?

Question 4:

The Single Audit deadline is September 30.  Forty Single Audits performed by the State Auditor’s Office did not meet the September 30 deadline for audit year 2008.  The State Auditor’s Office writes up their clients for not meeting their federal and state deadlines.

Should taxpayers and citizens be concerned about the State Auditor’s Office not meeting the federal Single Audit deadline?

Is it hypocritical for the State Auditor’s Office to write up clients for not meeting their federal and state deadlines when the State Auditor’s Office does not meet its own federal Single Audit deadline?

Question 5:

The federal government is considering moving the Single Audit deadline from September 30 to June 30 (H.R. 2182, Enhanced Oversight of State and Local Economic Recovery Act).

If the State Auditor’s Office cannot meet the current September 30 deadline, how will the State Auditor’s Office meet the June 30 deadline?

Question 6:

There are currently no penalties for missing the Single Audit deadline; however, the federal government is considering withholding federal stimulus money.

If the federal government starts penalizing municipalities for not meeting their Single Audit deadline, will that change the urgency of releasing the municipalities from the state mandate?

Question 7:

Government Auditing Standards issued by the Comptroller General in the United States allow only CPAs to sign audit reports.  The State Auditor is not a CPA.  She is allowed to sign audit reports because her Deputy State Auditor (i.e. Czar), who is a CPA, gives her permission by co-signing the audit reports; however, the Deputy State Auditor serves at the “Beck and Call” of the elected State Auditor.

Is there a serious internal control weakness with this scenario?

Should the elected State Auditor be a CPA?

Question 8: 

Why is it so difficult to reform government?

The following questions should be asked to the employees of the State Auditor’s Office.  If you are an employee and you want to comment, please answer the questions in the comment section.  You can use an alias; however, an alias may not get published.

Question A:

Audits issued after June 30 (i.e., six months after year-end) rapidly become useless to the users.  Many of the audits issued by the State Auditor’s Office are nine to thirteen months after year-end December 31.

Do you feel good about the audit reports you produce when they are nine to thirteen months old?

What are the purposes of your job and your life?

Question B:

I have worked for the State Auditor’s Office for 26 years. Every four years, the employees hold their breath during the election.  If a new State Auditor is elected, there is always legislation proposed during the first session of the Legislature to eliminate the state mandate requiring the first class cities and counties to be audited by the State Auditor’s Office.  One State Auditor released 24 counties from the state mandate and closed three out-state office locations.

Do you want to subject your family and career to this uncertainty every four years?

If not, would it not be in your best interest to protect your family and advance your career by finding another job? 

Question C:

In the State Auditor’s Office, the only career advancement that exists occurs when there is a vacancy either through retirement or if someone resigns. The State Auditor’s Office cannot expand its client base and career opportunities especially with the timeliness issue.

If you are interested in advancing your career, do you not see that your opportunities are limited in the State Auditor’s Office?

Question D:

I have been told that the current State Auditor considered bringing 27 of the 28 counties that were released back under the state mandate, excluding Hennepin County.  I have been told that she decided not to because the State Auditor’s Office would not be able to complete these audits in a timely manner.

If the release program is good enough for 28 counties, why is it not good enough for the remaining governmental entities covered under the state mandate?

If what I have been told is true, is the current State Auditor playing partisan politics by trying to protect the remaining government jobs funded by the state mandate and by catering to government unions?

These are tough questions, but each employee has to look deep into himself or herself for the answers.  Honest answers will bring you happiness.  Be proactive in your career and think about your family.