HF 1197

as introduced - 88th Legislature (2013 - 2014) Posted on 03/20/2013 03:36pm

A bill for an act
relating to the legislative auditor; providing for financial and data security audits;
requiring certain notice to the legislative auditor; amending Minnesota Statutes
2012, section 3.971, subdivision 6, by adding subdivisions.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2012, section 3.971, subdivision 6, is amended to read:

Subd. 6.

Financial audits.

The legislative auditor shall audit deleted text begin the financial statements
of the state of Minnesota required by section 16A.50 and deleted text end , as resources permit, deleted text begin shall audit
deleted text end Minnesota State Colleges and Universities, the University of Minnesota, state agencies,
departments, boards, commissions, new text begin offices, new text end courts, and other deleted text begin state deleted text end organizations subject
to audit by the legislative auditor, including new text begin , but not limited to, new text end the State Agricultural
Society, Agricultural Utilization Research Institute, Enterprise Minnesota, Inc., Minnesota
Historical Society, deleted text begin Labor Interpretive Center, Minnesota Partnership for Action Against
Tobacco, Metropolitan Sports Facilities Commission deleted text end new text begin ClearWay Minnesota new text end , Minnesota
Sports Facilities Authority, Metropolitan Airports Commission, and Metropolitan
Mosquito Control District. new text begin The legislative auditor shall also audit, as resources permit,
the financial statements of the state of Minnesota required by section 16A.50. new text end Financial
audits must be conducted according to generally accepted government auditing standards.
The legislative auditor shall see that all provisions of law respecting the appropriate and
economic use of public funds new text begin and other public resources new text end are complied with and may, as
part of a financial audit or separately, investigate allegations of noncompliance.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 2.

Minnesota Statutes 2012, section 3.971, is amended by adding a subdivision to
read:

new text begin Subd. 6a. new text end

new text begin Data security audits. new text end

new text begin The legislative auditor shall audit, as resources
permit, information and data systems supported with public funds and operated by an
organization listed in subdivision 6. The audits shall include an assessment of controls
designed to protect government data, particularly government data classified as not
public by chapter 13, from unauthorized access and use. The audits shall also include an
assessment of organizations' compliance with other applicable legal requirements related
to the operation of information and data systems and proper classification and protection
of the data contained in the systems.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 3.

Minnesota Statutes 2012, section 3.971, is amended by adding a subdivision to
read:

new text begin Subd. 9. new text end

new text begin Obligation to notify the legislative auditor. new text end

new text begin The chief executive,
financial, or information officers of an organization subject to audit under this section,
must promptly notify the legislative auditor when the officer obtains information
indicating that public money or other public resources may have been used for an unlawful
purpose, or when the officer obtains information indicating that government data classified
by chapter 13 as not public may have been accessed or used unlawfully. As necessary,
the legislative auditor shall coordinate an investigation of the allegation with appropriate
law enforcement officials.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end