Policy related to the legislative auditor modification

This bill modifies the structure and authority of Minnesota's Legislative Auditor. It requires deputy auditors for financial divisions to hold active CPA licenses and expands the definition of "obligated officers" (including agency CEOs, CFOs, and data officers) who must immediately notify the auditor of suspected misuse of public funds or unauthorized access to classified government data. The bill also grants the auditor broader power to access state information systems without entity approval during audits and allows the auditor to classify data provided by legislators or staff as nonpublic. These changes directly affect state agency officials, legislative staff, and the auditor's own staff.