| 3 | | - | 1.3 the legislature related to an agency's implementation of legislative auditor |
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| 4 | | - | 1.4 recommendations; appropriating money; amending Minnesota Statutes 2024, |
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| 5 | | - | 1.5 sections 3.971, by adding a subdivision; 16A.057, subdivision 5. |
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| 3 | + | 1.3 the legislature related to an agency's implementation of internal control or fiscal |
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| 4 | + | 1.4 management recommendations; appropriating money; amending Minnesota Statutes |
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| 5 | + | 1.5 2024, sections 3.971, by adding a subdivision; 16A.057, subdivision 5. |
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| 6 | 6 | | 1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 7 | 7 | | 1.7 Section 1. Minnesota Statutes 2024, section 3.971, is amended by adding a subdivision |
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| 8 | 8 | | 1.8to read: |
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| 9 | 9 | | 1.9 Subd. 10.Implementation of audit recommendations.(a) By February 1 each year, |
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| 10 | 10 | | 1.10as resources permit, the legislative auditor must submit a report to the chairs and ranking |
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| 11 | 11 | | 1.11minority members of the legislative committees with fiscal jurisdiction over an entity subject |
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| 12 | 12 | | 1.12to audit under this section. The report must detail whether the entity has implemented any |
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| 13 | 13 | | 1.13recommendations identified by the legislative auditor during the prior five years in a financial |
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| 14 | 14 | | 1.14audit, program evaluation, or special review. |
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| 15 | 15 | | 1.15 (b) By July 1 each year, as resources permit, the legislative auditor must submit a report |
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| 16 | 16 | | 1.16to designated legislators listing the standing committees in the senate and the house of |
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| 17 | | - | 1.17representatives to which the legislative auditor did or did not present their reports under |
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| 18 | | - | 1.18paragraph (a) in a public hearing. For purposes of this paragraph, "designated legislators" |
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| 19 | | - | 1.19means the chairs and ranking minority members of the senate Committees on State |
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| 20 | | - | 1.20Government Policy and Finance, Rules and Administration, and Finance, and the house of |
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| 21 | | - | 1.21representatives Committees on State Government Finance and Policy, Rules and Legislative |
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| 22 | | - | 1.22Administration, and Ways and Means. |
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| 17 | + | 1.17representatives to which the legislative auditor did or did not present their internal controls |
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| 18 | + | 1.18reports under paragraph (a) in a public hearing. For purposes of this paragraph, "designated |
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| 19 | + | 1.19legislators" means the chairs and ranking minority members of the senate Committees on |
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| 20 | + | 1.20State Government Policy and Finance, Rules and Administration, and Finance, and the |
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| 21 | + | 1.21house of representatives Committees on State Government Finance and Policy, Rules and |
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| 22 | + | 1.22Legislative Administration, and Ways and Means. |
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| 38 | 34 | | 2.2 Subd. 5.Monitoring Office of the Legislative Auditor audits.The commissioner must |
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| 39 | 35 | | 2.3review audit reports from the Office of the Legislative Auditor and take appropriate steps |
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| 40 | 36 | | 2.4to address internal control problems found in executive agencies. The commissioner must |
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| 41 | 37 | | 2.5submit a report to the legislative auditor no later than September 1 of each year detailing |
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| 42 | 38 | | 2.6the implementation status of all recommendations identified in an auditor's report during |
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| 43 | 39 | | 2.7the prior five years. The report must include a specific itemization of recommendations that |
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| 44 | 40 | | 2.8have not been implemented during that period, along with the basis for that decision. |
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| 45 | 41 | | 2.9 Sec. 3. APPROPRIATIONS. |
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| 46 | 42 | | 2.10 Subdivision 1.Legislative auditor.$238,000 in fiscal year 2026 and $259,000 in fiscal |
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| 47 | 43 | | 2.11year 2027 are appropriated from the general fund to the legislative auditor for purposes of |
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| 48 | 44 | | 2.12this act. |
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| 49 | 45 | | 2.13 Subd. 2.Management and budget.$41,000 in fiscal year 2026 and $41,000 in fiscal |
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| 50 | 46 | | 2.14year 2027 are appropriated from the general fund to the commissioner of management and |
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| 51 | 47 | | 2.15budget for purposes of this act. |
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| 52 | 48 | | 2Sec. 3. |
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