Minnesota Statute Section 16A.057, subdivision 7, requires the department of Minnesota Management & Budget (MMB) to make biennial reports to the governor and the Legislative Audit Commission on the system of internal controls and internal auditing in executive agencies. The commissioner of MMB assigned responsibility for the preparation of the report to the Internal Control & Accountability Unit. The unit obtains input and assistance from executive agency internal auditors to prepare the biennial reports.

Note that reports prior to 2011 were the joint responsibility of MMB and the Minnesota Department of Administration, and were made to the governor and the full legislature.