Legislative auditor required to submit a report to the legislature related to an agency's implementation of legislative auditor recommendations, and money appropriated.

HF 3 requires Minnesota's legislative auditor to annually report to the legislature by February 1 on whether state agencies have implemented audit recommendations from the prior five years. The bill mandates that agencies' commissioners must also submit detailed reports by September 1 each year, specifically itemizing unaddressed recommendations and explaining why they weren't implemented. This directly affects all state agencies subject to legislative auditor reviews and their commissioners, who must now document progress on audit findings. The law creates a structured process for tracking accountability without altering agency funding or creating new programs.