Bill Text: MN HF1197 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Financial and data security audits provided, and notice to the legislative auditor required.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2013-03-20 - Joint rule 2.03, Deadlines, re-referred to Rules and Legislative Administration [HF1197 Detail]
Download: Minnesota-2013-HF1197-Introduced.html
1.2relating to the legislative auditor; providing for financial and data security audits;
1.3requiring certain notice to the legislative auditor;amending Minnesota Statutes
1.42012, section 3.971, subdivision 6, by adding subdivisions.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 3.971, subdivision 6, is amended to read:
1.7 Subd. 6. Financial audits. The legislative auditor shall auditthe financial statements
1.8of the state of Minnesota required by section
16A.50 and, as resources permit, shall audit
1.9 Minnesota State Colleges and Universities, the University of Minnesota, state agencies,
1.10departments, boards, commissions, offices, courts, and otherstate organizations subject
1.11to audit by the legislative auditor, including, but not limited to, the State Agricultural
1.12Society, Agricultural Utilization Research Institute, Enterprise Minnesota, Inc., Minnesota
1.13Historical Society,Labor Interpretive Center, Minnesota Partnership for Action Against
1.14Tobacco, Metropolitan Sports Facilities Commission ClearWay Minnesota, Minnesota
1.15Sports Facilities Authority, Metropolitan Airports Commission, and Metropolitan
1.16Mosquito Control District. The legislative auditor shall also audit, as resources permit,
1.17the financial statements of the state of Minnesota required by section 16A.50. Financial
1.18audits must be conducted according to generally accepted government auditing standards.
1.19The legislative auditor shall see that all provisions of law respecting the appropriate and
1.20economic use of public funds and other public resources are complied with and may, as
1.21part of a financial audit or separately, investigate allegations of noncompliance.
1.22EFFECTIVE DATE.This section is effective the day following final enactment.
2.1 Sec. 2. Minnesota Statutes 2012, section 3.971, is amended by adding a subdivision to
2.2read:
2.3 Subd. 6a. Data security audits. The legislative auditor shall audit, as resources
2.4permit, information and data systems supported with public funds and operated by an
2.5organization listed in subdivision 6. The audits shall include an assessment of controls
2.6designed to protect government data, particularly government data classified as not
2.7public by chapter 13, from unauthorized access and use. The audits shall also include an
2.8assessment of organizations' compliance with other applicable legal requirements related
2.9to the operation of information and data systems and proper classification and protection
2.10of the data contained in the systems.
2.11EFFECTIVE DATE.This section is effective the day following final enactment.
2.12 Sec. 3. Minnesota Statutes 2012, section 3.971, is amended by adding a subdivision to
2.13read:
2.14 Subd. 9. Obligation to notify the legislative auditor. The chief executive,
2.15financial, or information officers of an organization subject to audit under this section,
2.16must promptly notify the legislative auditor when the officer obtains information
2.17indicating that public money or other public resources may have been used for an unlawful
2.18purpose, or when the officer obtains information indicating that government data classified
2.19by chapter 13 as not public may have been accessed or used unlawfully. As necessary,
2.20the legislative auditor shall coordinate an investigation of the allegation with appropriate
2.21law enforcement officials.
2.22EFFECTIVE DATE.This section is effective the day following final enactment.
1.3requiring certain notice to the legislative auditor;amending Minnesota Statutes
1.42012, section 3.971, subdivision 6, by adding subdivisions.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 3.971, subdivision 6, is amended to read:
1.7 Subd. 6. Financial audits. The legislative auditor shall audit
1.8
1.9 Minnesota State Colleges and Universities, the University of Minnesota, state agencies,
1.10departments, boards, commissions, offices, courts, and other
1.11to audit by the legislative auditor, including, but not limited to, the State Agricultural
1.12Society, Agricultural Utilization Research Institute, Enterprise Minnesota, Inc., Minnesota
1.13Historical Society,
1.14
1.15Sports Facilities Authority, Metropolitan Airports Commission, and Metropolitan
1.16Mosquito Control District. The legislative auditor shall also audit, as resources permit,
1.17the financial statements of the state of Minnesota required by section 16A.50. Financial
1.18audits must be conducted according to generally accepted government auditing standards.
1.19The legislative auditor shall see that all provisions of law respecting the appropriate and
1.20economic use of public funds and other public resources are complied with and may, as
1.21part of a financial audit or separately, investigate allegations of noncompliance.
1.22EFFECTIVE DATE.This section is effective the day following final enactment.
2.1 Sec. 2. Minnesota Statutes 2012, section 3.971, is amended by adding a subdivision to
2.2read:
2.3 Subd. 6a. Data security audits. The legislative auditor shall audit, as resources
2.4permit, information and data systems supported with public funds and operated by an
2.5organization listed in subdivision 6. The audits shall include an assessment of controls
2.6designed to protect government data, particularly government data classified as not
2.7public by chapter 13, from unauthorized access and use. The audits shall also include an
2.8assessment of organizations' compliance with other applicable legal requirements related
2.9to the operation of information and data systems and proper classification and protection
2.10of the data contained in the systems.
2.11EFFECTIVE DATE.This section is effective the day following final enactment.
2.12 Sec. 3. Minnesota Statutes 2012, section 3.971, is amended by adding a subdivision to
2.13read:
2.14 Subd. 9. Obligation to notify the legislative auditor. The chief executive,
2.15financial, or information officers of an organization subject to audit under this section,
2.16must promptly notify the legislative auditor when the officer obtains information
2.17indicating that public money or other public resources may have been used for an unlawful
2.18purpose, or when the officer obtains information indicating that government data classified
2.19by chapter 13 as not public may have been accessed or used unlawfully. As necessary,
2.20the legislative auditor shall coordinate an investigation of the allegation with appropriate
2.21law enforcement officials.
2.22EFFECTIVE DATE.This section is effective the day following final enactment.
