This bill modifies the policy related to the legislative auditor in Minnesota by amending several sections of the Minnesota Statutes and introducing new provisions. Key changes include the establishment of a 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 obligations of certain officers to notify the legislative auditor of potential unlawful use of public resources and expands the definition of "obligated officer" to include various high-ranking officials within organizations subject to audit.

Additionally, the bill grants the legislative auditor increased inquiry and inspection powers, allowing for the production of data from state information systems without prior notification to the affected entity. It introduces a new requirement for state departments to ensure that concerns about the misuse of public resources are directed to obligated officers or the Office of the Legislative Auditor. Furthermore, the bill repeals a previous statute regarding the functions of the legislative auditor related to performance evaluations of information services and computerization efforts, streamlining the auditor's responsibilities.

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