HF 3077

as introduced - 89th Legislature (2015 - 2016) Posted on 03/17/2016 05:11pm

A bill for an act
relating to state government; repealing the state auditor enterprise fund; providing
funding for the Office of the State Auditor from the general fund; appropriating
money; amending Minnesota Statutes 2014, sections 6.56, subdivision 2; 6.581,
subdivision 4; Minnesota Statutes 2015 Supplement, section 6.481, subdivision
6; repealing Minnesota Statutes 2014, section 6.581, subdivision 1.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2015 Supplement, section 6.481, subdivision 6, is
amended to read:

Subd. 6.

Payments to state auditor.

A county audited by the state auditor must
pay the state auditor for the costs and expenses of the audit. If the state auditor makes
additional examinations of a county whose audit is performed by a CPA firm, the county
must pay the auditor for the cost of these examinations. Payments must be deposited in
the deleted text begin state auditor enterprise deleted text end new text begin general new text end fund.

Sec. 2.

Minnesota Statutes 2014, section 6.56, subdivision 2, is amended to read:

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,
including the salaries paid to the examiners while actually engaged in making such
examination. The state auditor may bill such political subdivision periodically for service
rendered and the officials responsible for approving and paying claims are authorized to
pay said bill promptly. Said payments shall be without prejudice to any defense against
said claims that may exist or be asserted. The deleted text begin state auditor enterprise deleted text end new text begin general new text end fund shall be
credited with all collections made for any such examinations, including interest payments
made pursuant to subdivision 3.

Sec. 3.

Minnesota Statutes 2014, section 6.581, subdivision 4, is amended to read:

Subd. 4.

Reports to legislature.

At least 30 days before implementing increased
charges for examinations, the state auditor must report the proposed increases to the
chairs and ranking minority members of the committees in the house of representatives
and the senate with jurisdiction over the budget of the state auditor. By January 15 of
each odd-numbered year, the state auditor must report to the chairs and ranking minority
members of the legislative committees and divisions with primary jurisdiction over the
budget of the state auditor a summary of deleted text begin the state auditor enterprise fund deleted text end anticipated
revenues, and expenditures new text begin related to examinations new text end for the biennium ending June 30
of that year. The report must also include for the biennium the number of full-time
equivalents paid by the fund, any audit rate changes stated as a percentage, the number of
audit reports issued, and the number of counties audited.

Sec. 4. new text begin TRANSITION.
new text end

new text begin Notwithstanding any law to the contrary, receipts from examinations conducted by
the state auditor must be credited to the general fund beginning July 1, 2016. Amounts in
the state auditor enterprise fund are transferred to the general fund on July 1, 2016.
new text end

Sec. 5. new text begin APPROPRIATION.
new text end

new text begin $6,951,000 for the fiscal year ending June 30, 2017, is appropriated from the general
fund to the Office of the State Auditor.
new text end

Sec. 6. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2014, section 6.581, subdivision 1, new text end new text begin is repealed.
new text end