This bill mandates the legislative auditor to submit annual reports to the legislature regarding the implementation of audit recommendations by state agencies. Specifically, it requires 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, the auditor must provide a list of legislative committees that received these reports in public hearings. The bill also amends existing statutes to require the commissioner to report by September 1 each year on the status of implementing recommendations from the auditor's reports, including details on any recommendations that have not been implemented.

Furthermore, the bill includes appropriations from the general fund to support these activities, allocating $238,000 for the legislative auditor and $41,000 for the commissioner of management and budget for fiscal years 2026 and 2027. These funds are designated to ensure the effective execution of the reporting requirements established by the bill.

Statutes affected:
1st Engrossment: 3.971, 16A.057
2nd Engrossment: 3.971, 16A.057