This bill mandates the legislative auditor to conduct a cost-benefit analysis of sustainability-related building standards in comparison to the existing sustainable building guidelines under Minnesota Statutes, section 16B.325. The analysis will evaluate the implications of applying various sustainability standards, including Leadership in Energy and Environmental Design (LEED) ratings, ASHRAE standards, Energy Star requirements, and the International Green Construction Code, specifically for capital projects funded by state general obligation bond proceeds. The auditor is also permitted to include any additional relevant information in the analysis, which must be submitted to the appropriate legislative committees by January 15, 2027.

Additionally, the bill includes an appropriation of funds from the general fund to support the legislative auditor in conducting this analysis, specifying a one-time allocation for fiscal year 2027. This financial support underscores the importance of evaluating the effectiveness and benefits of sustainable building practices in state-funded projects.