Minn. Stat. § 480.244: REVENUE AND EXPENDITURE RECORDS; POSTAWARD AUDITS.

A recipient of funds distributed pursuant to section 480.242 shall maintain revenue and expenditure records regarding those funds in accordance with acceptable general accounting principles for a period of five years following their receipt. The legislative auditor may conduct postaward audits of the funds distributed pursuant to section 480.242 upon the request of the supreme court and the approval of the Legislative Audit Commission.