as introduced - 94th Legislature (2025 - 2026) Posted on 02/06/2025 01:38pm
Engrossments | ||
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Introduction | Posted on 02/06/2025 |
A bill for an act
relating to state government; requiring the legislative auditor to submit a report to
the legislature related to an agency's implementation of internal control or fiscal
management recommendations; amending Minnesota Statutes 2024, sections 3.971,
by adding a subdivision; 16A.057, subdivision 5.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2024, section 3.971, is amended by adding a subdivision
to read:
new text begin
No later than February 1 each
year, the legislative auditor must submit a report to the chairs and ranking minority members
of the legislative committees with fiscal jurisdiction over an entity subject to audit under
this section. The report must detail whether the entity has implemented any recommendations
identified by the legislative auditor during the prior five years in a financial audit, program
evaluation, or special review. The committee chair must provide the legislative auditor an
opportunity to present the report's findings in a public hearing before the committee acts
on legislation appropriating money to the entity.
new text end
Minnesota Statutes 2024, section 16A.057, subdivision 5, is amended to read:
The commissioner must
review audit reports from the Office of the Legislative Auditor and take appropriate steps
to address internal control problems found in executive agencies.new text begin The commissioner must
submit a report to the legislative auditor no later than September 1 of each year detailing
the implementation status of all recommendations identified in an auditor's report during
the prior five years. The report must include a specific itemization of recommendations that
have not been implemented during that period, along with the basis for that decision.
new text end