| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to state government; requiring the legislative auditor to submit a report to |
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| 3 | 3 | | 1.3 the legislature related to an agency's implementation of internal control or fiscal |
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| 4 | 4 | | 1.4 management recommendations; amending Minnesota Statutes 2024, sections 3.971, |
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| 5 | 5 | | 1.5 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.No later than February 1 each |
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| 10 | 10 | | 1.10year, the legislative auditor must submit a report to the chairs and ranking minority members |
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| 11 | 11 | | 1.11of the legislative committees with fiscal jurisdiction over an entity subject to audit under |
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| 12 | 12 | | 1.12this section. The report must detail whether the entity has implemented any recommendations |
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| 13 | 13 | | 1.13identified by the legislative auditor during the prior five years in a financial audit, program |
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| 14 | 14 | | 1.14evaluation, or special review. The committee chair must provide the legislative auditor an |
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| 15 | 15 | | 1.15opportunity to present the report's findings in a public hearing before the committee acts |
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| 16 | 16 | | 1.16on legislation appropriating money to the entity. |
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| 17 | 17 | | 1.17 Sec. 2. Minnesota Statutes 2024, section 16A.057, subdivision 5, is amended to read: |
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| 18 | 18 | | 1.18 Subd. 5.Monitoring Office of the Legislative Auditor audits.The commissioner must |
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| 19 | 19 | | 1.19review audit reports from the Office of the Legislative Auditor and take appropriate steps |
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| 20 | 20 | | 1.20to address internal control problems found in executive agencies. The commissioner must |
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| 21 | 21 | | 1.21submit a report to the legislative auditor no later than September 1 of each year detailing |
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| 22 | 22 | | 1.22the implementation status of all recommendations identified in an auditor's report during |
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| 23 | 23 | | 1Sec. 2. |
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| 24 | 24 | | 25-00809 as introduced12/03/24 REVISOR SGS/CH |
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| 25 | 25 | | SENATE |
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| 26 | 26 | | STATE OF MINNESOTA |
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| 27 | 27 | | S.F. No. 263NINETY-FOURTH SESSION |
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| 28 | 28 | | (SENATE AUTHORS: RASMUSSON) |
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| 29 | 29 | | OFFICIAL STATUSD-PGDATE |
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| 30 | 30 | | Introduction and first reading01/16/2025 |
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| 31 | 31 | | Referred to State and Local Government 2.1the prior five years. The report must include a specific itemization of recommendations that |
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| 32 | 32 | | 2.2have not been implemented during that period, along with the basis for that decision. |
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| 33 | 33 | | 2Sec. 2. |
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| 34 | 34 | | 25-00809 as introduced12/03/24 REVISOR SGS/CH |
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