This legislative bill in Minnesota requires the legislative auditor to annually report to the state legislature on whether various state entities have implemented the auditor's financial management and internal control recommendations from the past five years. The report must detail whether these recommendations were followed and provide specific reasons for any that were not implemented. Furthermore, the entities being audited must allow the legislative auditor to present the findings in a public hearing before any budget decisions are made. Additionally, the bill requires the commissioner to review audit reports yearly, take steps to fix any problems found, and submit a detailed status report on the implementation of the auditor's recommendations. This aims to enhance transparency and accountability in state agency financial management.