Senate File No. 1823 is a bill that amends Minnesota Statutes 2024, section 16A.057, subdivision 5. It requires the Minnesota Management and Budget (MMB) commissioner to enhance reporting on executive agency responses to audit findings from the Office of the Legislative Auditor.

Specifically, the bill mandates that the commissioner provide an annual report by January 15 to relevant legislative committees. This report must include: 1. A detailed list of the Legislative Auditor's recommended actions. 2. A description of steps taken to implement each recommended action. 3. An assessment of how fully each recommendation has been implemented. 4. An explanation for any incomplete recommendations. 5. A description of the remaining work required and a timeline for full implementation.

The bill aims to improve oversight and accountability of state agencies in addressing internal control issues highlighted in legislative audits.