Minn. Stat. § 181.932
Subd. 1. Prohibited action.
An employer shall not discharge, discipline, penalize, interfere with, threaten, restrain, coerce, or otherwise retaliate or discriminate against an employee regarding the employee's compensation, terms, conditions, location, or privileges of employment because:
(6) a state employee communicates information that the employee, in good faith, believes to be truthful and accurate, and that relates to state programs, services, or financing, including but not limited to fraud or misuse within state programs, services, or financing, to:
(v) a law enforcement official.
The disclosures protected pursuant to this section do not authorize the disclosure of data otherwise protected by law.
[See Note.]
Subd. 2. Disclosure of identity.
The identity of any employee making a report to a governmental body or law enforcement official under subdivision 1, clause (1) or (4), is private data on individuals as defined in section 13.02. The identity of an employee providing information under subdivision 1, clause (2), is private data on individuals if:
(2) the state agency, statewide system, or political subdivision reasonably believes that the employee would not have provided the data because of that concern.
If the disclosure is necessary for prosecution, the identity of the employee may be disclosed but the employee shall be informed prior to the disclosure.
Subd. 3. False disclosures.
This section does not permit an employee to make statements or disclosures knowing that they are false or that they are in reckless disregard of the truth.
Subd. 4. Collective bargaining rights.
This section does not diminish or impair the rights of a person under any collective bargaining agreement.
Subd. 5. Confidential information.
This section does not permit disclosures that would violate federal or state law or diminish or impair the rights of any person to the continued protection of confidentiality of communications provided by common law.