This bill mandates the legislative auditor to submit annual reports to the legislature regarding the implementation of audit recommendations by state agencies. Specifically, by February 1 each year, the legislative auditor must report to the relevant legislative committee chairs and ranking minority members on whether agencies 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 these reports in public hearings.

The bill also requires 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, including details on any recommendations that have not been implemented. To support these activities, the bill appropriates funds from the general fund, allocating $238,000 for the legislative auditor and $41,000 for the commissioner of management and budget for fiscal years 2026 and 2027.

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