Subdivision 1. Public accountant. For the purposes of this section, "public accountant" means a certified public accountant or certified public accounting firm licensed in accordance with chapter 326A.
Subd. 2. Audits of state and semistate agencies. The legislative auditor shall, as resources permit, audit the financial activities of: (1) all departments, agencies, offices, and other organizations in the state executive branch; (2) courts, offices, and other organizations in the state judicial branch; and (3) public boards, associations, societies, and other public organizations created by state law or supported, wholly or in part, by state funds. The legislative auditor shall ascertain that all financial transactions and operations involving the public funds and property of the state comply with the spirit and purpose of the law, are sound by modern standards of financial management, and are for the best protection of public funds and other public resources.
Subd. 2a. Audits of Department of Human Services. To ensure effective legislative oversight and accountability, the legislative auditor shall give high priority to auditing the programs, services, and benefits administered by the Department of Human Services. As resources permit, the legislative auditor shall track and assess expenditures throughout the human service delivery system, from the department to the point of service delivery, and determine whether human services programs, services, and benefits are being provided cost-effectively and only to eligible individuals and organizations in compliance with applicable legal requirements.
Subd. 2b. Audits of managed care organizations. (a) The legislative auditor shall audit each managed care organization that contracts with the commissioner of human services to provide health care services under sections 256B.69, 256B.692, and 256L.12. The legislative auditor shall design the audits to determine if a managed care organization used the public money in compliance with federal and state laws, rules, and in accordance with provisions in the managed care organization's contract with the commissioner of human services. The legislative auditor shall determine the schedule and scope of the audit work and may contract with vendors to assist with the audits. The managed care organization must cooperate with the legislative auditor and must provide the legislative auditor with all data, documents, and other information, regardless of classification, that the legislative auditor requests to conduct an audit. The legislative auditor shall periodically report audit results and recommendations to the Legislative Audit Commission and the chairs and ranking minority members of the legislative committees with jurisdiction over health and human services policy and finance.
(b) For purposes of this subdivision, a "managed care organization" means a demonstration provider as defined under section 256B.69, subdivision 2.
Subd. 2c. [Repealed, 2021 c 31 art 1 s 27]
Subd. 2d. [Repealed, 2021 c 31 art 1 s 27]
Subd. 3. Audit contracts. Notwithstanding any other law, a state department, board, commission, or other state agency shall not negotiate a contract with a public accountant for an audit, except a contract negotiated by the state auditor for an audit of a local government, unless the contract has been reviewed by the legislative auditor. The legislative auditor shall not participate in the selection of the public accountant but shall review and submit written comments on the proposed contract within seven days of its receipt. Upon completion of the audit, the legislative auditor shall be given a copy of the final report.
Subd. 4. MS 2018 [Repealed, 1Sp2019 c 3 art 3 s 140]
(3276) 1913 c 555 s 3; 1949 c 33 s 2; 1973 c 492 s 28; 1983 c 317 s 2; 1986 c 444; 1988 c 469 art 1 s 1; 1992 c 542 s 4; 2001 c 109 art 2 s 1; 2010 c 191 s 1; 1Sp2017 c 4 art 2 s 6; 1Sp2017 c 6 art 4 s 1,2; 1Sp2019 c 3 art 3 s 1,2; 2021 c 31 art 1 s 5,6
Structure Minnesota Statutes
Section 3.012 — Legislative Day.
Section 3.02 — Evidence Of Membership.
Section 3.055 — Open Meetings.
Section 3.056 — Designation Of Successor Committee.
Section 3.06 — Officers And Employees.
Section 3.07 — Additional Employees.
Section 3.073 — Organization Of Special Session.
Section 3.08 — Election; Duties.
Section 3.082 — Members' Employment; Continuation.
Section 3.083 — Retention Of Seniority, Fringe Benefits And Tenure.
Section 3.084 — Lobbying Activities Prohibited.
Section 3.087 — Right Of Action In District Court.
Section 3.088 — Leave Of Absence.
Section 3.09 — Compensation Of Employees.
Section 3.095 — Legislative Employees, Leaves.
Section 3.096 — Transfer Of Leave.
Section 3.098 — Expense Reports.
Section 3.099 — Members; Compensation And Expenses, Flexible Sessions.
Section 3.101 — Living Expenses.
Section 3.103 — Special Session Living Expenses.
Section 3.15 — Punishment For Contempt.
Section 3.151 — Disturbing Legislature Or Intimidating Member.
Section 3.153 — Legislative Subpoenas.
Section 3.16 — Members, Officers, And Attorneys Excused From Court Duty.
Section 3.185 — Altering Draft Of Bill.
Section 3.19 — Engrossing And Enrolling.
Section 3.191 — Altering Engrossed Bill.
Section 3.192 — Requirements For New Or Renewed Tax Expenditures.
Section 3.195 — Reports To The Legislature.
Section 3.197 — Required Reports.
Section 3.199 — Accessibility In The Legislature's Information Technology.
Section 3.20 — Form Of Act; Submission.
Section 3.221 — Committees And Commissions To Consider Science And Technology Policy.
Section 3.222 — Science And Technology Policy.
Section 3.225 — Professional And Technical Service Contracts.
Section 3.226 — Contracts With Vendors Who Discriminate Against Israel Prohibited.
Section 3.227 — Certification Of Compliance With This Chapter.
Section 3.251 — Commission On Uniform State Laws.
Section 3.252 — Commissioners To Represent State.
Section 3.253 — No Compensation For Commissioners.
Section 3.30 — Legislative Advisory Commission.
Section 3.3005 — Federal Money; Expenditure Review.
Section 3.302 — Legislative Reference Library.
Section 3.3025 — Director Of Legislative Reference Library.
Section 3.303 — Legislative Coordinating Commission; Creation And Organization; Staff; Duties.
Section 3.305 — Legislative Coordinating Commission; Bicameral Legislative Administration.
Section 3.3056 — Committees; Task Forces.
Section 3.732 — Settlement Of Claims.
Section 3.7365 — Legal Counsel; Reimbursement.
Section 3.737 — Livestock Owners; Compensation For Destroyed Or Crippled Animals.
Section 3.7371 — Compensation For Crop Or Fence Damage Caused By Elk.
Section 3.738 — Injury Or Death Of Patient Or Inmate.
Section 3.739 — Injury Or Death Of Certain Inmates Or Persons.
Section 3.7393 — Consideration And Payment Of Claims.
Section 3.7394 — Effect Of Special Compensation Process; Relationship To Other Law.
Section 3.7395 — Public Assistance.
Section 3.7396 — Disposition Of Remnant Steel Of I-35w Bridge.
Section 3.749 — Legislative Claims; Filing Fee.
Section 3.751 — Contract Claims.
Section 3.754 — Budget Requests; Property Improvement Claims.
Section 3.755 — Damage By Escaping Inmates.
Section 3.757 — Release Of Opioid-related Claims.
Section 3.841 — Legislative Coordinating Commission.
Section 3.842 — Review Of Rules By Commission Or Committee.
Section 3.843 — Public Hearings By State Agencies.
Section 3.85 — Legislative Commission On Pensions And Retirement.
Section 3.855 — Employee Relations.
Section 3.8841 — Legislative Commission On Metropolitan Government.
Section 3.8842 — Legislative Commission On Minnesota Sports Facilities.
Section 3.8844 — Legislative Commission On Data Practices.
Section 3.8845 — Legislative Commission On Housing Affordability.
Section 3.885 — Legislative Commission On Planning And Fiscal Policy.
Section 3.8851 — Legislative Energy Commission.
Section 3.8853 — Legislative Budget Office.
Section 3.8854 — Legislative Budget Office Oversight Commission.
Section 3.8855 — Tax Expenditure Review Commission.
Section 3.888 — Legislative Commission On Cybersecurity.
Section 3.921 — Standing Committees As Interim Study Committees.
Section 3.9215 — Ombudsperson For American Indian Families.
Section 3.9216 — American Indian Community-specific Board.
Section 3.922 — Indian Affairs Council.
Section 3.9221 — Indian Tribes; Compacts To Be Negotiated.
Section 3.94 — Place Of Session.
Section 3.95 — Special Session In Event Of Attack.
Section 3.96 — Quorum And Vote Requirements.
Section 3.97 — Legislative Audit Commission.
Section 3.971 — Legislative Auditor.
Section 3.972 — Audits Of Agencies.
Section 3.974 — Distribution Of Written Report.
Section 3.9741 — Cost Of Certain Audits.
Section 3.975 — Duties Concerning Misuse Of Public Money Or Other Resources.
Section 3.978 — Auxiliary Powers.
Section 3.979 — Data Classification And Disclosure.
Section 3.987 — Local Impact Notes For State-mandated Actions.
Section 3.988 — Exceptions To Local Impact Notes.
Section 3.989 — Reimbursement To Local Political Subdivisions For Costs Of State Mandates.