Minnesota Legislature
HF 2770
as introduced - 93rd Legislature (2023 - 2024) Posted on 03/09/2023 12:50pm
Bill Text Versions
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| Introduction | Posted on 03/09/2023 |
Current Version - as introduced
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A bill for an act
relating to state government; modifying the appointment authority for certain
members of the legislative audit commission and clarifying party affiliation for
the chair and vice-chair of the commission; modifying requirements for complying
with an audit by the Office of Legislative Auditor; amending Minnesota Statutes
2022, sections 3.97, subdivision 2; 3.972, subdivision 3; 3.978, subdivision 2;
3.979, subdivisions 2, 3, by adding a subdivision; 462A.22, subdivision 10.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2022, section 3.97, subdivision 2, is amended to read:
Subd. 2.
Membership; terms; meetings; compensation; powers.
The Legislative Audit
Commission consists of:
(1) three members of the senate appointed by the deleted text begin Subcommittee on Committees of the
Committee on Rules and Administration of thedeleted text end senatenew text begin majority leadernew text end ;
(2) three members of the senate appointed by the senate minority leader;
(3) three members of the house of representatives appointed by the speaker of the house;
and
(4) three members of the house of representatives appointed by the house of
representatives minority leader.
Members shall serve until replaced, or until they are not members of the legislative body
from which they were appointed. Appointing authorities shall fill vacancies on the
commission within 30 days of a vacancy being created.
The commission shall meet in January of each odd-numbered year to elect its chair and
vice-chair. They shall serve until successors are elected. The chair and vice-chair shall
alternate biennially between the senate and the house of representativesnew text begin , and shall be of
different partiesnew text end . The commission shall meet at the call of the chair. The members shall
serve without compensation but be reimbursed for their reasonable expenses as members
of the legislature. The commission may exercise the powers prescribed by section 3.153.
Sec. 2.
Minnesota Statutes 2022, section 3.972, subdivision 3, is amended to read:
Subd. 3.
Audit contracts.
deleted text begin Notwithstanding any other law,deleted text end A state department, board,
commission, or other state agency deleted text begin shall not negotiate a contractdeleted text end new text begin contractingnew text end with a public
accountant for an audit, except a contract negotiated by the state auditor for an audit of a
local government, deleted text begin unless the contract has been reviewed by the legislative auditor. The
legislative auditor shall not participate in the selection of the public accountant but shall
review and submit written comments on the proposed contract within seven days of its
receipt. Upon completion of the audit, the legislative auditor shall be givendeleted text end new text begin must provide
the legislative auditor withnew text end a copy of the final reportnew text begin of the audit upon completion of the
auditnew text end .
Sec. 3.
Minnesota Statutes 2022, section 3.978, subdivision 2, is amended to read:
Subd. 2.
Inquiry and inspection power; duty to aid legislative auditor.
All public
officials and their deputies and employees, and all corporations, firms, and individuals
having business involving the receipt, disbursement, or custody of public funds shall at all
timesnew text begin : (1)new text end afford reasonable facilities for examinations by the legislative auditordeleted text begin ,deleted text end new text begin ; (2)new text end make
returns and reports required by the legislative auditordeleted text begin ,deleted text end new text begin ; (3)new text end attend and answer under oath the
legislative auditor's lawful inquiriesdeleted text begin ,deleted text end new text begin ; (4)new text end produce and exhibit all books, accounts, documents,
data of any classification, and property that the legislative auditor requests to inspectdeleted text begin ,deleted text end new text begin ; (5)
provide independent and direct access to computer systems;new text end and new text begin (6) new text end in all things cooperate
with the legislative auditor.
Sec. 4.
Minnesota Statutes 2022, section 3.979, subdivision 2, is amended to read:
Subd. 2.
Access to data by commission members.
Members of the commission have
access to new text begin not public new text end data that is collected or used by the legislative auditor deleted text begin and classified as
not public or as private or confidentialdeleted text end only as authorized by resolution of the commission.
The commission may not authorize its members to have access to private or confidential
data on individuals collected or used in connection with the collection of any tax.
Sec. 5.
Minnesota Statutes 2022, section 3.979, subdivision 3, is amended to read:
Subd. 3.
Audit data.
(a) "Audit" as used in this subdivision means a financial audit,
program evaluation, special review, deleted text begin ordeleted text end investigationnew text begin , or assessment conducted by the
legislative auditornew text end . new text begin Notwithstanding any other law, new text end data relating to an audit are deleted text begin not public
or with respect to data on individuals aredeleted text end confidential new text begin or protected nonpublic new text end until the final
report of the audit has been released by the legislative auditor or the audit is no longer being
actively pursued. Upon release of a final audit report by the legislative auditor, data relating
to an audit are public except data otherwise classified as not public.new text begin Unless the data is subject
to a more restrictive classification by another law, upon the legislative auditor's decision to
no longer actively pursue an audit without the release of a final audit report, data relating
to an audit are private or nonpublic.
new text end
(b) Data related to an audit but not published in the audit report and that the legislative
auditor reasonably believes will be used in litigation deleted text begin are not public and with respect to data
on individualsdeleted text end are confidential new text begin or protected nonpublic new text end until the litigation has been completed
or is no longer being actively pursued.
(c) Data that could reasonably be used to determine the identity of an individualnew text begin or entitynew text end
supplying data for an audit are private new text begin or nonpublic new text end if the data supplied deleted text begin by the individualdeleted text end
were needed for an audit and deleted text begin the individualdeleted text end would not havenew text begin beennew text end provided deleted text begin the datadeleted text end to the
legislative auditor without an assurance that the deleted text begin individual'sdeleted text end identity new text begin of the individual or
entity new text end would remain privatenew text begin or nonpublicnew text end , or the legislative auditor reasonably believes that
the deleted text begin subjectdeleted text end new text begin data new text end would not have new text begin been new text end provided deleted text begin the datadeleted text end .
(d) deleted text begin The definitions of terms provided in section 13.02 apply for purposes of this
subdivisiondeleted text end new text begin Data related to an audit that were obtained from a nongovernmental entity have
the classification that the data would have if obtained from the government entity for which
the data were created, collected, or maintained by the nongovernmental entitynew text end .
new text begin
(e) The legislative auditor may disseminate data of any classification to:
new text end
new text begin
(1) a government entity, other than a law enforcement agency or prosecuting authority,
if the dissemination of the data aids a pending audit; or
new text end
new text begin
(2) a law enforcement agency or prosecuting authority if there is reason to believe that
the data are evidence of criminal activity within the agency's or authority's jurisdiction.
new text end
new text begin
Notwithstanding the classification of data as confidential or protected nonpublic, an individual
or entity who supplies information for an audit may authorize the legislative auditor to
release data that would identify the individual or entity for the purpose of conducting the
audit. Data disseminated pursuant to this paragraph are subject to section 13.03, subdivision
4, paragraph (c).
new text end
Sec. 6.
Minnesota Statutes 2022, section 3.979, is amended by adding a subdivision to
read:
new text begin Subd. 6. new text end
new text begin Definitions. new text end
new text begin
The definitions of terms provided in section 13.02 apply for
purposes of this section.
new text end
Sec. 7.
Minnesota Statutes 2022, section 462A.22, subdivision 10, is amended to read:
Subd. 10.
Audits.
All of the books and records of the agency shall be subject to audit
by the legislative auditor in the manner prescribed for other agencies of state government.
The agency is authorized also to employ and to contract in its resolutions and indentures
for the employment of public accountants for the audit of books and records pertaining to
any fund or funds. deleted text begin The legislative auditor shall review contracts with public accountants as
provided in section 3.972.
deleted text end