3.97 LEGISLATIVE AUDIT COMMISSION. Subdivision 1. Policy. Continuous legislative review of the spending of public funds and financing at all levels of government is required in the public interest to enable the enactment of appropriate legislation. Subd. 2. Membership; terms; meetings; compensation; powers. The Legislative Audit Commission consists of: (1) three members of the senate […]
3.971 LEGISLATIVE AUDITOR. Subdivision 1. Appointment and term. The legislative auditor is the executive secretary of the commission. The legislative auditor shall be appointed by the commission for a six-year term and serve in the unclassified service. When in office, the legislative auditor may not at any time hold any other public office. The legislative […]
3.972 AUDITS OF AGENCIES. Subdivision 1. Public accountant. For the purposes of this section, “public accountant” means a certified public accountant or certified public accounting firm licensed in accordance with chapter 326A. Subd. 2. Audits of state and semistate agencies. The legislative auditor shall, as resources permit, audit the financial activities of: (1) all departments, […]
3.974 DISTRIBUTION OF WRITTEN REPORT. For each audit, evaluation, or other review completed, the legislative auditor shall provide a written report to the organization or individual audited, evaluated, or reviewed; the Legislative Reference Library; and the Legislative Audit Commission. History: (3286-10) 1939 c 431 art 4 s 3; 1973 c 492 s 29; 1986 c […]
3.9741 COST OF CERTAIN AUDITS. Subdivision 1. Metropolitan Commission. Upon the audit of the financial accounts and affairs of a commission under section 473.595, 473.604, or 473.703, the affected Metropolitan Commission is liable to the state for the total cost and expenses of the audit, including the salaries paid to the examiners while actually engaged […]
3.975 DUTIES CONCERNING MISUSE OF PUBLIC MONEY OR OTHER RESOURCES. If a legislative auditor’s examination discloses that a state official or employee has used money for a purpose other than the purpose for which the money was appropriated or discloses any other misuse of public money or other public resources, the legislative auditor shall file […]
3.978 AUXILIARY POWERS. Subdivision 1. Subpoena power. In all matters relating to official duties, the legislative auditor has the powers possessed by courts of law to issue and have subpoenas served. Subd. 2. Inquiry and inspection power; duty to aid legislative auditor. All public officials and their deputies and employees, and all corporations, firms, and […]
3.979 DATA CLASSIFICATION AND DISCLOSURE. Subdivision 1. Data practices. The legislative auditor is subject to the Government Data Practices Act, chapter 13, and shall protect from unlawful disclosure data classified as not public. If data provided by the legislative auditor to the commission is disseminated by the commission or its members or agents in violation […]
