Minnesota Statutes Section 260E : Any professional who knows or has reason to believe a child is being neglected or physically or sexually abused, or has been neglected or physically or sexually abused within the preceding three years, shall immediately report the information to the local welfare agency, agency responsible for assessing or investigating the report, police department, or the county sheriff. An oral report shall be made immediately by telephone or otherwise. Report shall be followed within 72 hours, exclusive of weekends and holidays, by a report in writing.