MN SF870

Amends financial audit duties of the legislative auditor to prioritize audits of state agencies, universities, and specified organizations, with state financial statements audited as resources permit.

Adds "offices" to the list of entities subject to audit and replaces references to several organizations with ClearWay Minnesota.

Creates new data security audit authority for the legislative auditor to assess information and data systems operated by audited organizations, including controls protecting non-public government data under Minnesota Chapter 13.

Requires chief executive, financial, or information officers of audited organizations to promptly notify the legislative auditor when learning of unlawful use of public money, resources, or unauthorized access to non-public government data.

All provisions are effective the day following final enactment.