Office of the Legislative Auditor

Reporting Requirements for Public Employees

Anyone who has information about the misuse of public money, resources, or data—or noncompliance with state laws—is encouraged to report that information to the Office of the Legislative Auditor (OLA). In addition, there are a number of statutes that either require or encourage public employees to report these issues to OLA. For example:

• “An obligated officer of an organization subject to audit under this section must promptly notify the legislative auditor when the officer obtains information indicating that public money or other public resources may have been used for an unlawful purpose, or when the officer obtains information indicating that government data classified by [Minnesota Statutes] chapter 13 as not public may have been accessed by or provided to a person without lawful authorization. As necessary, the legislative auditor shall coordinate an investigation of the allegation with appropriate law enforcement officials.” (Minnesota Statutes 2024, 3.971, subd. 9, as amended by Laws of Minnesota 2025, chapter 39, art. 2, sec. 10; emphasis added.)

  An “‘obligated officer’ means the organization’s: (1) chief executive officer; (2) deputy and assistant chief executive officers; (3) chief administrative, chief financial, chief information, and chief investigative officers; (4) heads of divisions, bureaus, departments, institutes, or other organizational units; and (5) board chair, where applicable.” (Minnesota Statutes 2024, 3.971, subd. 9, as amended by Laws of Minnesota 2025, chapter 39, art. 2, sec. 10; emphasis added.)

• “The commissioner or chief executive officer of each state department, board, commission, office, or other agency must ensure that employee and nonemployee concerns about the misuse of public money, other public resources, or government data are promptly directed to one or more of the obligated officers identified in [Minnesota Statutes] 3.971, subdivision 9, or the Office of the Legislative Auditor.” (Minnesota Statutes 2024, 15.0573, as added by Laws of Minnesota 2025, chapter 39, art. 2, sec. 23; emphasis added.)
• “Each member, officer, or employee in the legislative, judicial, and executive branches shall report any evidence of misuse of long-distance telephone service to the chief officer of the legislative body, judicial branch, executive office, or executive agency, and to the legislative auditor when appropriate. The legislative auditor shall investigate and report on evidence of misuse of long-distance telephone service of legislators, judges, constitutional officers, heads of executive departments and agencies, and state employees and, where appropriate, refer the evidence to other authorities.” (Minnesota Statutes 2024, 10.47; emphasis added.)
• “A state employee who discovers evidence of violation of laws or rules governing grants must promptly report the violation or suspected violation to the employee’s supervisor or manager, the commissioner or the commissioner’s designee, or the legislative auditor. If the state employee notifies the employee’s supervisor or manager, or the commissioner or the commissioner’s designee, then the supervisor, manager, commissioner, or commissioner’s designee must notify the legislative auditor.” (Minnesota Statutes 2024, 16B.98, subd. 4, as amended by Laws of Minnesota 2025, chapter 39, art. 2, sec. 39; emphasis added.)
• “A state employee who discovers evidence of violation of laws or rules governing state contracts is encouraged to report the violation or suspected violation to the employee’s supervisor, the commissioner or the commissioner’s designee, or the legislative auditor. (Minnesota Statutes 2024, 16C.045; emphasis added.)
• “Any employee who intentionally fails to comply with the provisions of [Minnesota Statutes] chapter 43A shall be subject to disciplinary action and action pursuant to chapter 609. An appointing authority shall report in writing to the legislative auditor when there is probable cause to believe that a substantial violation has occurred.” (Minnesota Statutes 2024, 43A.39, subd. 2; emphasis added.)
• “Whenever an employee or officer of the state, University of Minnesota, or other organization listed in [Minnesota Statutes] section 3.971, subdivision 6, discovers evidence of theft, embezzlement, or unlawful use of public funds or property, the employee or officer shall, except when to do so would knowingly impede or otherwise interfere with an ongoing criminal investigation, promptly report in writing to the legislative auditor a detailed description of the alleged incident or incidents.” (Minnesota Statutes 2024, 609.456, subd. 2; emphasis added.)

OLA prefers that public employees submit reports in writing through email (ola.complaints@state.mn.us), U.S. mail, or OLA’s online allegation form. You may also contact Katherine Theisen, OLA’s Deputy Legislative Auditor for the Special Reviews Division, directly at Katherine.Theisen@state.mn.us or 651-296-1229.

After we receive reports, we make a preliminary assessment to determine if further review by OLA is warranted.