This bill mandates that the legislative auditor submit an annual report to the legislature regarding the implementation of internal control and fiscal management recommendations by state agencies. Specifically, it adds a new subdivision to Minnesota Statutes 2024, section 3.971, requiring the legislative auditor to report by February 1 each year on whether entities have acted on recommendations made in audits over the past five years. Additionally, the committee chair must allow the auditor to present these findings in a public hearing before any related funding legislation is considered.

Furthermore, the bill amends Minnesota Statutes 2024, section 16A.057, subdivision 5, to require the commissioner to review audit reports and address any internal control issues identified. It also stipulates that the commissioner must provide a report to the legislative auditor by September 1 each year, detailing the status of recommendations from the past five years, including those that have not been implemented and the reasons for such decisions.

Statutes affected:
Introduction: 3.971, 16A.057