Certain violation of law related to misuse of public funds requirement to be reported to law enforcement

This bill requires state employees, University of Minnesota staff, and certain other public organization personnel to immediately report suspected theft, embezzlement, or misuse of public funds to law enforcement. It amends Minnesota law to mandate that these individuals also provide a written report to the legislative auditor detailing the incident, unless reporting would interfere with an active criminal investigation. The law applies directly to public officials and employees who discover evidence of financial misconduct involving public resources. This creates a clear reporting pathway for financial violations to both law enforcement and the legislative auditor.