6.01 DUTIES, SEAL. The state auditor shall superintend and manage the fiscal concerns of the state as required by law. The state auditor may execute in behalf of the state assignments and satisfactions of judgments rendered in its favor. The state auditor shall have a seal bearing the words “Seal of the Auditor of Minnesota” […]
6.02 DEPUTIES, EMPLOYEES. The state auditor shall appoint a deputy, who may perform all the duties of the office when the auditor is absent or disabled. The state auditor may employ and at pleasure dismiss two additional deputies and a private secretary. This section does not increase the complement of the state auditor. History: (66) […]
6.46 TRANSFER OF POWERS OF PUBLIC EXAMINER TO STATE AUDITOR. Except as otherwise provided for in Laws 1973, chapter 492, relating to the legislative auditor, all the powers, duties and responsibilities of the public examiner relating to audits of cities of all classes, counties, towns, school districts, and other governmental subdivisions or bodies corporate and […]
6.465 DEFINITIONS. Subdivision 1. Application. For the purposes of this chapter, the terms defined in this section have the meaning given them. Subd. 2. Political subdivision. “Political subdivision” means a county, home rule charter or statutory city, town, school district, metropolitan or regional agency, public corporation, political subdivision, or special district as defined in subdivision […]
6.47 ACCOUNTING AND BUDGETING SYSTEMS; INVESTIGATION, FORMS. The state auditor shall inquire into the accounting and budgeting systems of all political subdivisions and shall prescribe suitable systems of accounts and budgeting, and forms, books, and instructions concerning the same. At the request of any political subdivision the state auditor may install such systems. History: (3286-14) […]
6.475 CITY AND TOWN ACCOUNTING SYSTEM SOFTWARE. (a) The state auditor may charge a onetime user fee to cities, towns, and other government entities for the development, maintenance, and distribution of the small city and town accounting system software. The amount of this fee shall be set by the state auditor in consultation with the […]
6.48 [Repealed, 2015 c 77 art 2 s 88; 1Sp2015 c 6 s 3]
6.481 COUNTY AUDITS. Subdivision 1. Powers and duties. All the powers and duties conferred and imposed upon the state auditor shall be exercised and performed by the state auditor in respect to the offices, institutions, public property, and improvements of several counties of the state. The state auditor may visit, without previous notice, each county […]
6.49 CITIES OF FIRST CLASS. All powers and duties conferred and imposed upon the state auditor with respect to state and county officers, institutions, property, and improvements are hereby extended to cities of the first class. Copies of the written report of the state auditor on the financial condition and accounts of such city shall […]
6.495 EXAMINATION OF FIRE RELIEF ASSOCIATIONS. Subdivision 1. Audit and examinations. All powers and duties conferred and imposed upon the state auditor with respect to state, county, and first-class city officers, institutions, and property are hereby extended to the various fire relief associations in the state. The state auditor shall annually audit the special and […]
6.496 VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS; STATE BOARD OF INVESTMENT OPTIONS. (a) Annually, on or before March 1, the state auditor shall provide all volunteer firefighter relief associations with recent and historic investment performance results of the various accounts of the Minnesota supplemental investment fund and information on the process and procedures for a volunteer firefighter […]
6.50 CITIES OF SECOND, THIRD, OR FOURTH CLASS. The state auditor shall have like power and duty to supervise the accounts of all cities not included in section 6.49. The state auditor may require the financial officers of any city not included in section 6.49 to send all books, accounts, and vouchers pertaining to the […]
6.51 OTHER POLITICAL SUBDIVISIONS. All powers and duties of the state auditor herein imposed and conferred with respect to the supervision, inspection, and examination of books and accounts of cities in section 6.50 are herewith extended to all political subdivisions of this state. A copy of the report of such examination shall be filed, subject […]
6.515 AUDIT OF FEDERAL MONEY. The state auditor, in respect to any political subdivision subject to the state auditor’s audit jurisdiction provided by this chapter, is empowered to examine all accounts and records of the subdivision relating to funds consisting in whole or part of money received from the federal government or any agency thereof. […]
6.52 TESTIMONIAL POWERS. In all matters relating to official duties, the state auditor shall have the powers possessed by courts of law to issue subpoenas and cause them to be served and enforced. All state and county auditors, treasurers, and other public officials, and their respective deputies and employees, all officers, directors, and employees of […]
6.53 REFUSAL TO ASSIST; PENALTY. Every person who shall refuse or neglect to obey any lawful direction of the state auditor, or the auditor’s deputy or assistants; withhold any information, book, record, paper, or other thing called for by the auditor for the purpose of examination; willfully obstruct or mislead the auditor in the execution […]
6.54 EXAMINATION OF POLITICAL SUBDIVISION RECORDS; PETITION. Subdivision 1. Petition of voters for audit. The registered voters in a political subdivision other than a town or school district or the electors at an annual or special town meeting of a town may petition the state auditor to examine the books, records, accounts, and affairs of […]
6.55 EXAMINATION OF RECORDS; RESOLUTION OF GOVERNING BODY. The governing body of any political subdivision by appropriate resolution may ask the state auditor to examine the books, records, accounts and affairs of their government, or of any organizational unit, activity, project, enterprise, or fund thereof; and the state auditor shall examine the same upon receiving, […]
6.551 EXAMINATION OF GRANTEES AND CONTRACTORS OF POLITICAL SUBDIVISIONS. The state auditor may examine the books, records, documents, and accounting procedures and practices of a contractor or grantee of a political subdivision pursuant to section 16C.05, subdivision 5. The examination shall be limited to the books, records, documents, and accounting procedures and practices that are […]
6.552 AUDIT OF COUNTY OR MUNICIPAL HOSPITALS AND COUNTY NURSING HOMES. Subdivision 1. Hospitals. Notwithstanding the provisions of any law to the contrary, any county or municipal hospital board may employ a certified public accountant to annually audit and examine the books of said hospital. The report of such examination or audit by such certified […]
