MN HF279

Amends Minnesota Statutes section 32C.04 to replace "state auditor" with "legislative auditor" for independent annual audits of authority official books and records.

Changes section 469.3201 to designate the legislative auditor instead of the Office of the State Auditor to audit job opportunity building zones and business subsidy agreements under sections 469.310 to 469.320.

Removes the requirement for annual audits and instead authorizes audits "as resources allow" by the legislative auditor.

Eliminates provisions allowing the state auditor to request tax return information from the commissioner of revenue and wage detail reports from the commissioner of employment and economic development.

Requires all public officials and parties to agreements to provide the legislative auditor with necessary documents and data in compliance with section 3.978, subdivision 2.