Failure to report theft, embezzlement, or unlawful use of public funds criminal penalties in certain cases provision

This bill requires state employees, University of Minnesota staff, and other specified organization workers to report suspected theft, embezzlement, or misuse of public funds in writing to the legislative auditor. The requirement applies unless reporting would knowingly interfere with an ongoing criminal investigation. Violations of this reporting requirement are classified as gross misdemeanors. The law takes effect on August 1, 2026, and applies to crimes committed on or after that date.