Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: Audit Practice Division of the Office of the State Auditor | Statement: [State Auditor of Minnesota, hasSubdivision, Audit Practice Division of the Office of the State Auditor]

Target entity: Audit Practice Division of the Office of the State Auditor
Context triple: [State Auditor of Minnesota, hasSubdivision, Audit Practice Division of the Office of the State Auditor]

• A. Division of State Audit
  The Division of State Audit is a governmental auditing body in Tennessee responsible for examining the financial records and performance of state agencies and related entities to ensure accountability and proper use of public funds.
• B. Bureau of State Audits
  The Bureau of State Audits is a division of California’s independent auditing authority that conducts performance, financial, and compliance audits of state agencies and programs to promote accountability and efficient use of public funds.
• C. State Audit Office
  The State Audit Office is Latvia’s supreme public-sector audit institution responsible for overseeing the lawful and efficient use of state and municipal funds.
• D. Act on the Audit of State Activities
  The Act on the Audit of State Activities is the Swedish law that defines the mandate, powers, and responsibilities of the Swedish National Audit Office in scrutinizing the use of public funds and the activities of the central government.
• E. Administraciones Desconcentradas de Auditoría
  Administraciones Desconcentradas de Auditoría are regional audit offices within Mexico’s tax administration system responsible for conducting tax reviews and enforcement under the federal tax authority.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: Audit Practice Division of the Office of the State Auditor
Target entity description: The Audit Practice Division of the Office of the State Auditor is the unit responsible for conducting financial and compliance audits of local governments and public entities in Minnesota.

• A. Division of State Audit
  The Division of State Audit is a governmental auditing body in Tennessee responsible for examining the financial records and performance of state agencies and related entities to ensure accountability and proper use of public funds.
• B. Bureau of State Audits
  The Bureau of State Audits is a division of California’s independent auditing authority that conducts performance, financial, and compliance audits of state agencies and programs to promote accountability and efficient use of public funds.
• C. State Audit Office
  The State Audit Office is Latvia’s supreme public-sector audit institution responsible for overseeing the lawful and efficient use of state and municipal funds.
• D. Act on the Audit of State Activities
  The Act on the Audit of State Activities is the Swedish law that defines the mandate, powers, and responsibilities of the Swedish National Audit Office in scrutinizing the use of public funds and the activities of the central government.
• E. Administraciones Desconcentradas de Auditoría
  Administraciones Desconcentradas de Auditoría are regional audit offices within Mexico’s tax administration system responsible for conducting tax reviews and enforcement under the federal tax authority.
• F. None of above. chosen