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 internal control or fiscal
1.4 management recommendations; amending Minnesota Statutes 2024, sections 3.971,
1.5 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.No later than February 1 each
1.10year, the legislative auditor must submit a report to the chairs and ranking minority members
1.11of the legislative committees with fiscal jurisdiction over an entity subject to audit under
1.12this section. The report must detail whether the entity has implemented any recommendations
1.13identified by the legislative auditor during the prior five years in a financial audit, program
1.14evaluation, or special review. The committee chair must provide the legislative auditor an
1.15opportunity to present the report's findings in a public hearing before the committee acts
1.16on legislation appropriating money to the entity.
1.17 Sec. 2. Minnesota Statutes 2024, section 16A.057, subdivision 5, is amended to read:
1.18 Subd. 5.Monitoring Office of the Legislative Auditor audits.The commissioner must
1.19review audit reports from the Office of the Legislative Auditor and take appropriate steps
1.20to address internal control problems found in executive agencies. The commissioner must
1.21submit a report to the legislative auditor no later than September 1 of each year detailing
1.22the implementation status of all recommendations identified in an auditor's report during
1Sec. 2.
25-00809 as introduced12/03/24 REVISOR SGS/CH
SENATE
STATE OF MINNESOTA
S.F. No. 263NINETY-FOURTH SESSION
(SENATE AUTHORS: RASMUSSON)
OFFICIAL STATUSD-PGDATE
Introduction and first reading01/16/2025
Referred to State and Local Government 2.1the prior five years. The report must include a specific itemization of recommendations that
2.2have not been implemented during that period, along with the basis for that decision.
2Sec. 2.
25-00809 as introduced12/03/24 REVISOR SGS/CH