The role of the audit section is to conduct various audits of local educational agencies (LEAs) to verify district pupil counts, levy limitations and aid entitlements. The audits will verify the accuracy, integrity and fair presentation of financial and student data, documents, statements and reports used in the calculating of state aid entitlements and levy limitations.

Those audits involving school districts and charter schools are to be administered in accordance with Minnesota Statutes, section 127A.41, subdivision 3, requiring at least 25 schools be audited annually.