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 financial audits, program evaluations, or special reviews over the past five years. Additionally, by July 1 each year, the auditor must inform designated legislators about which committees received these reports in public hearings.

The bill also amends existing statutes to require the commissioner to review audit reports and report back to the legislative auditor by September 1 each year on the status of implementing recommendations from the past five years. It includes appropriations of $238,000 for the legislative auditor and $41,000 for the commissioner of management and budget for the fiscal years 2026 and 2027 to support these activities.

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