The role of the audit section is to ensure through auditing that both the Minnesota Department of Education and local educational agencies operate programs in compliance with state and federal requirements. Audits will verify internal and administrative controls and verify the accuracy, integrity and fair presentation of financial and student data, documents, statements and reports used in the calculating of state and federal aid and grant payments.

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.