Minnesota Statutes Military Affairs (Ch. 190-195) § 192.551. Army regulations to apply

All money and property received from any source for the military forces must be kept, disbursed, and accounted for as prescribed by army regulations, where applicable, otherwise as prescribed by state rules. All such accounts must be examined and audited at least once annually by officers of the military forces detailed by the adjutant general as military auditors. The legislative auditor may also audit those activities of the accounts that are subject to state law or rule.