AUDIT REQUIREMENTS AND COUNTY DEBARMENT INFORMATION. 13.1. State audit. Under Minn. Stat. § 16B.98, subd. 8, the books, records, documents, and accounting procedures and practices of the COUNTY or other party that are relevant to the CONTRACT are subject to examination by STATE and either the legislative auditor or the state auditor, as appropriate, for a minimum of six years from the CONTRACT end date, receipt and approval of all final reports, or the required period of time to satisfy all state and program retention requirements, whichever is later.
AUDIT REQUIREMENTS AND COUNTY DEBARMENT INFORMATION