This bill mandates the legislative auditor to 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 report must be presented in a public hearing before any legislation appropriating funds to the entity is considered.

Furthermore, the bill amends Minnesota Statutes 2024, section 16A.057, subdivision 5, to require the commissioner to review audit reports from the Office of the Legislative Auditor and address any internal control issues identified. The commissioner must also submit a report by September 1 each year detailing the status of recommendations from auditor reports over the previous five years, including a list of any recommendations not implemented and the reasons for those decisions.

Statutes affected:
Introduction: 3.971, 16A.057