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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 or charter commission discovers evidence of theft, embezzlement, unlawful use
of public funds or property, or misuse of public funds by a charter commission or any person
authorized to expend public funds, the employee or officer shall promptly report to law
enforcement and shall promptly report in writing to the state auditor a detailed description of the
alleged incident or incidents. Notwithstanding chapter 13 or any other statute related to the
classification of government data, the public employee or public officer shall provide data or
information related to the alleged incident or incidents to the state auditor and law enforcement,
including data classified as not public.
    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.
History: 1992 c 592 s 17; 1999 c 99 s 21,23; 2002 c 352 s 14

Official Publication of the State of Minnesota
Revisor of Statutes