This bill amends several sections of the Minnesota Statutes to modify the policy related to the legislative auditor. Key changes include the establishment of a new Special Reviews Division within the Financial Audits Division, enhancing the legislative auditor's ability to conduct special reviews for compliance with legal requirements and to follow up on prior reviews. The bill also clarifies the obligation of certain officers to notify the legislative auditor of any unlawful use of public resources or data, defining "obligated officer" to include various high-ranking officials within organizations subject to audit. Additionally, the legislative auditor is granted the authority to classify data provided by legislators as private or nonpublic.

Furthermore, the bill mandates that concerns regarding the misuse of public resources or data must be directed to obligated officers or the Office of the Legislative Auditor, with the commissioner of management and budget responsible for developing a standardized process for this reporting across state agencies. The bill also repeals Minnesota Statutes 2024, section 16B.45, which previously outlined the functions of the legislative auditor in conducting performance evaluations of various state entities.

Statutes affected:
Introduction: 16B.45, 3.971, 3.978, 3.979