6.56 COST OF EXAMINATION, PAYMENT. Subdivision 1. [Repealed, 2008 c 200 s 22] Subd. 2. Billings by state auditor. Upon the examination of the books, records, accounts, and affairs of any political subdivision, as provided by law, such political subdivision shall be liable to the state for the total cost and expenses of such examination, […]
6.57 COST OF EXAMINATION, COLLECTION. On July 1 of each year, the state auditor shall certify all uncollected claims for the examination of any political subdivision that have remained unpaid for a period of three months from the date of such claim. The auditor shall forthwith notify the clerk, recording officer, or chief administrative officer […]
6.581 STATE AUDITOR ENTERPRISE FUND. Subdivision 1. [Repealed, 1Sp2017 c 4 art 2 s 66] Subd. 2. Contract with private parties; equipment acquisition. When full-time personnel are not available, the state auditor may contract with a private entity for accounting and other technical services. Notwithstanding any law to the contrary, the acquisition of equipment may […]
6.582 PERSONNEL PLAN. Notwithstanding any law to the contrary, the state auditor shall develop and implement for nonclerical positions in the Office of the State Auditor a personnel recruitment and hiring plan. The plan shall be approved by the commissioner of management and budget before becoming effective. History: 1980 c 431 s 2; 1982 c […]
6.59 CLAIM OF STATE FOR COST OF EXAMINATION, CONTEST. On or before September 1 of each year, following service of the notice, any political subdivision may serve notice, in writing, upon the attorney general that it desires to contest the legality of the state’s claim, and the attorney general shall forthwith file with the court […]
6.60 STATE AUDITOR, CERTIFICATION OF AMOUNTS DUE. On October 1 of each year, the state auditor shall certify the respective amounts due the state from the various political subdivisions, including interest computed to July first, following, to the county auditor of the county having such examination, or to the county auditor of the county in […]
6.61 SUBJECT TO PRIOR ENACTMENT OF LAWS. Subject to the provisions of Laws 1939, chapter 431, the state auditor shall have and exercise all the rights, powers, and duties conferred upon the former public examiner by Mason’s Minnesota Statutes of 1927, sections 3274, 3275, 3276, 3277, 3279, 3280, 3281, 3282, 3283, 3284, and 3286, and […]
6.62 POSTAUDIT; TAX LEVY. Subdivision 1. Levy of tax. Counties, cities and towns are authorized, if necessary, to levy an amount sufficient to pay the expense of a postaudit by the state auditor. Subd. 2. Cost of postaudit. The amount of said levy shall be the amount of the claim or claims submitted by the […]
6.63 APPLICATION. The units of government set forth in sections 6.465, 6.57, 6.59, 6.60, and 6.62 shall be construed, where applicable, to include, in addition to those therein specifically named, public utility commissions, public corporations, and instrumentalities. History: 1959 c 518 s 3; 2008 c 200 s 11
6.64 COOPERATION WITH PUBLIC ACCOUNTANTS. There shall be mutual cooperation between the state auditor and public accountants in the performance of auditing, accounting, and other related services for political subdivisions. For the purposes of sections 6.64 to 6.71 and section 6.756, the term public accountant shall have the meaning ascribed to it in section 412.222. […]
6.65 MINIMUM PROCEDURES FOR AUDITORS, PRESCRIBED. The state auditor shall prescribe minimum procedures and the audit scope for auditing the books, records, accounts, and affairs of political subdivisions in Minnesota. The minimum scope for audits of all political subdivisions must include financial and legal compliance audits. Audits of all school districts must include a determination […]
6.66 CERTAIN PRACTICES OF PUBLIC ACCOUNTANTS AUTHORIZED. Any certified public accountant may engage in the practice of auditing the books, records, accounts, and affairs of political subdivisions that are not otherwise required by law to be audited exclusively by the state auditor. History: 1957 c 631 s 3; 1973 c 123 art 5 s 7; […]
6.67 PUBLIC ACCOUNTANTS; REPORT OF POSSIBLE MISCONDUCT. Whenever a public accountant in the course of auditing the books and affairs of a political subdivision or a local public pension plan governed by chapter 354A or 424A or Laws 2013, chapter 111, article 5, sections 31 to 42, discovers evidence pointing to nonfeasance, misfeasance, or malfeasance, […]
6.68 STATE AUDITOR MAY ASSIST PUBLIC ACCOUNTANT IN AUDIT. Subdivision 1. Request to governing body. If in an audit of a political subdivision a public accountant has need of the assistance of the state auditor, the accountant may obtain such assistance by requesting the governing body of the political subdivision being examined to request the […]
6.69 INFORMATION FURNISHED PUBLIC ACCOUNTANT BY STATE AUDITOR. Subdivision 1. Governmental accounting information. The state auditor, whenever time and facilities permit, shall furnish information to public accountants, when requested by them to do so, concerning governmental accounting and auditing principles, practices, and procedures, and other related matters. Subd. 2. Charge for services. The state auditor […]
6.70 ACCESS TO REPORTS. The state auditor and the public accountants shall have reasonable access to each other’s audit reports, working papers, and audit programs concerning audits made by each of the political subdivisions. History: 1957 c 631 s 7; 1973 c 123 art 5 s 7; 1973 c 492 s 14; 1Sp2003 c 1 […]
6.71 SCOPE OF AUDITOR’S INVESTIGATION. Whenever the governing body of a political subdivision shall have requested a public accountant to make an audit of its books and affairs, and such audit is in progress or has been completed, and registered voters or electors petition or the governing body requests or both the state auditor to […]
6.715 CLASSIFICATION OF STATE AUDITOR’S DATA. Subdivision 1. Definitions. (a) For purposes of this section, “audit” means an examination, financial audit, compliance audit, or investigation performed by the state auditor. (b) The definitions in section 13.02 apply to this section. Subd. 2. Classification. Data relating to an audit are protected nonpublic data or confidential data […]
6.72 STATE AUDITOR; REPORT TO LEGISLATURE ON VOLUNTEER FIREFIGHTERS’ RELIEF ASSOCIATIONS. Subdivision 1. Reporting requirements. (a) Annually, the state auditor shall report to the legislature on the general financial condition of the various volunteer firefighters’ relief associations in the state as of December 31 of the year preceding the filing of the report. (b) Two […]
6.74 INFORMATION COLLECTED FROM LOCAL GOVERNMENTS. The state auditor, or a designated agent, shall collect annually from all city, county, and other local units of government, information as to the assessment of property, collection of taxes, receipts from licenses and other sources including administrative fines assessed and collected pursuant to section 169.999, the expenditure of […]
