1999 Minnesota Statutes

     609.456 Reporting to state auditor and legislative 
  auditor required. 

    Subdivision 1.    State auditor.  Whenever a public 
 employee or public officer of a political subdivision discovers 
 evidence of theft, embezzlement, or unlawful use of public funds 
 or property, the employee or elected official shall, except when 
 to do so would knowingly impede or otherwise interfere with an 
 ongoing criminal investigation, promptly report in writing to 
 the state auditor a detailed description of the alleged incident 
 or incidents. 

    Subd. 2.    Legislative auditor.  Whenever an employee 
 or officer of the state, University of Minnesota, or other 
 organization listed in section 3.971, subdivision 6, discovers 
 evidence of theft, embezzlement, or unlawful use of public funds 
 or property, the employee or officer shall, except when to do so 
 would knowingly impede or otherwise interfere with an ongoing 
 criminal investigation, promptly report in writing to the 
 legislative auditor a detailed description of the alleged 
 incident or incidents. 

    HIST: 1992 c 592 s 17; 1999 c 99 s 21,23