The Office was originally founded when the JLBC appointed the first "Legislative Auditor" on October 8, 1941 to assist with the state budgeting process.

After an investigation by the Legislative Auditor of Minnesota he admitted that he personally transferred the list, which was publicly available, to his campaign.

The Legislative Auditor determined that he had not broken any laws by allowing his campaign to use the e-mail list because it was public data.

As a result of working exclusively in the public sector, Legislative Auditors have acquired extensive corporate and operational knowledge of Government.

Given their extensive interaction with legislators, Legislative Auditors are in the notable position of being aware of, and understanding legislators' concerns.

As a consequence, Legislative Auditors are better able to promote consistency of accounting across government organizations, and to make informed decisions about the selection, conduct and reporting of audits.

Furthermore, it contains a provision for the "Legislative Auditor", who is responsible for auditing the fiscal records of the State, its agencies and political subdivisions.

In addition to an annual "clean bill of health" from the Legislative Auditor, the LLC continues to receive national recognition for excellence in financial reporting.

The Director has since been terminated after the outcome of an investigation by the State's Legislative Auditor and the Department of Transportation.

Theriot's successor as Legislative Auditor is his former first assistant, Daryl Purpera.