MN HF1197

Amends Minnesota Statutes section 3.971 to prioritize financial audits of state agencies, colleges, universities, and specified organizations, with audits of state financial statements conducted as resources permit.

Adds new subdivision 6a authorizing the legislative auditor to conduct data security audits of information systems operated by organizations listed in subdivision 6, including assessment of controls protecting government data classified as not public under chapter 13.

Adds new subdivision 9 requiring chief executive, financial, or information officers of audited organizations to promptly notify the legislative auditor when they learn of public money used unlawfully or government data accessed unlawfully.

Requires the legislative auditor to coordinate investigations of unlawful data access or misuse allegations with appropriate law enforcement officials.

All amendments become effective the day following final enactment.