This bill mandates the legislative auditor to provide annual reports to the legislature regarding the implementation of internal control and fiscal management recommendations by state agencies. Specifically, it introduces 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, by July 1 each year, the auditor must inform designated legislators about which committees received internal controls reports in public hearings.

Furthermore, the bill amends Minnesota Statutes 2024, section 16A.057, subdivision 5, to require the commissioner to submit a report to the legislative auditor by September 1 each year, detailing the status of recommendations from audits conducted in the previous five years, including those not implemented and the reasons for such decisions. The bill also includes appropriations of $238,000 for the legislative auditor and $41,000 for the commissioner of management and budget for fiscal years 2026 and 2027 to support these activities.

Statutes affected:
1st Engrossment: 3.971, 16A.057