1.1 A bill for an act
1.2 relating to state government; requiring the legislative auditor to submit a report to
1.3 the legislature related to an agency's implementation of legislative auditor
1.4 recommendations; appropriating money; amending Minnesota Statutes 2024,
1.5 sections 3.971, by adding a subdivision; 16A.057, subdivision 5.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. Minnesota Statutes 2024, section 3.971, is amended by adding a subdivision
1.8to read:
1.9 Subd. 10.Implementation of audit recommendations.(a) By February 1 each year,
1.10as resources permit, the legislative auditor must submit a report to the chairs and ranking
1.11minority members of the legislative committees with fiscal jurisdiction over an entity subject
1.12to audit under this section. The report must detail whether the entity has implemented any
1.13recommendations identified by the legislative auditor during the prior five years in a financial
1.14audit, program evaluation, or special review.
1.15 (b) By July 1 each year, as resources permit, the legislative auditor must submit a report
1.16to designated legislators listing the standing committees in the senate and the house of
1.17representatives to which the legislative auditor did or did not present their reports under
1.18paragraph (a) in a public hearing. For purposes of this paragraph, "designated legislators"
1.19means the chairs and ranking minority members of the senate Committees on State
1.20Government Policy and Finance, Rules and Administration, and Finance, and the house of
1.21representatives Committees on State Government Finance and Policy, Rules and Legislative
1.22Administration, and Ways and Means.
1Section 1.
REVISOR SGS H0003-2HF3 SECOND ENGROSSMENT
18
Printed
Page No.State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 3
NINETY-FOURTH SESSION
Authored by Nash, Niska, Schultz, Duran, Perryman and others02/06/2025
The bill was read for the first time and referred to the Committee on State Government Finance and Policy
Adoption of Report: Amended and re-referred to the Committee on Ways and Means02/13/2025
Adoption of Report: Placed on the General Register as Amended02/26/2025
Read for the Second Time 2.1 Sec. 2. Minnesota Statutes 2024, section 16A.057, subdivision 5, is amended to read:
2.2 Subd. 5.Monitoring Office of the Legislative Auditor audits.The commissioner must
2.3review audit reports from the Office of the Legislative Auditor and take appropriate steps
2.4to address internal control problems found in executive agencies. The commissioner must
2.5submit a report to the legislative auditor no later than September 1 of each year detailing
2.6the implementation status of all recommendations identified in an auditor's report during
2.7the prior five years. The report must include a specific itemization of recommendations that
2.8have not been implemented during that period, along with the basis for that decision.
2.9 Sec. 3. APPROPRIATIONS.
2.10 Subdivision 1.Legislative auditor.$238,000 in fiscal year 2026 and $259,000 in fiscal
2.11year 2027 are appropriated from the general fund to the legislative auditor for purposes of
2.12this act.
2.13 Subd. 2.Management and budget.$41,000 in fiscal year 2026 and $41,000 in fiscal
2.14year 2027 are appropriated from the general fund to the commissioner of management and
2.15budget for purposes of this act.
2Sec. 3.
REVISOR SGS H0003-2HF3 SECOND ENGROSSMENT