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"The Department of Commerce and local governments share responsibility for enforcement of state building codes. We examined this cooperative effort of administering and enforcing state building codes in Montana and issued our findings in January 1998. This report presents information from the prior performance audit and examines implementation status of prior audit recommendations. At the request of the committee, we also conducted a limited scope performance audit of several current aspects of local government activities associated with enforcing state building codes. The report presents information relative to that request and discusses changes to code enforcement which occurred over the past three-year period"--Transmittal letter.
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
"This is our preliminary survey of the Building Codes Division of the Department of Administration. The purpose of this survey is to review the division's inspection, enforcement, and permitting functions to determine if further performance audit work is needed. The survey identifies several areas where state building code activities could be improved. We do not recommend conducting a performance audit at this time because many of the issues have recently been addressed by the Legislature or could be corrected by the division and the department"--letter from Deputy Legislative Auditor.
Additional information on the Minnesota State Building Code can be found at the Minnesota Department of Labor & Industry's website: http://www.dli.mn.gov/business/codes-and-laws. There you can find reference guides, maps, charts, fact sheets, archived references, Statute and Rule excerpts and other helpful information to assist you in using the Minnesota State Building Code.