In Minnesota, what is the difference between the Office of the State Auditor and the Office of the Legislative Auditor?

The Office of the State Auditor (OSA) has financial oversight responsibility for local governments – cities, counties, towns, and special districts. The OSA is a constitutional office of the state under the direction of the elected State Auditor.

The Office of the Legislative Auditor (OLA) audits state government agencies and the constitutional offices, including the Office of the State Auditor. The OLA is under the direction of the Legislative Auditor, who is appointed by the Legislative Audit Commission.