The Legal Division's primary responsibility is to provide legal advice to field auditors to assist them in determining whether the state and local governments being audited are complying with all applicable laws.  However, when resources permit, AOS lawyers also prospectively hlep public offices comply with the auditing requirements imposed on them by federal and state law.  Such assistance is provided through bulletins, informal opinions, and Auditor of State conferences and is secondary to the advice of a local government's statutory counsel.  The Legal Division also participates in continuing education to elected officials and government employees through specific training programs as well as through forums and conferences on governmental issues.