1.1                          A bill for an act 
  1.2             relating to towns; providing for optional election of 
  1.3             certain officers; amending Minnesota Statutes 2002, 
  1.4             sections 367.30, subdivisions 2, 4; 367.31, 
  1.5             subdivision 4; 367.34; 367.36, subdivision 1. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2002, section 367.30, 
  1.8   subdivision 2, is amended to read: 
  1.9      Subd. 2.  [OPTION B; APPOINTMENT OF CLERK AND TREASURER.] A 
  1.10  town may provide for the appointment by the town board of its 
  1.11  clerk or treasurer, or both, or if combined pursuant to the 
  1.12  adoption of option D as defined in subdivision 4, its 
  1.13  clerk-treasurer, as provided in sections 367.30 to 367.36.  This 
  1.14  is option B.  
  1.15     Sec. 2.  Minnesota Statutes 2002, section 367.30, 
  1.16  subdivision 4, is amended to read: 
  1.17     Subd. 4.  [OPTION D; COMBINATION OF THE OFFICES OF CLERK 
  1.18  AND TREASURER.] A town may combine the offices of clerk and 
  1.19  treasurer.  ~~A town may provide that the combined office be~~ 
  1.20  ~~elective or appointive.~~  This is option D.  The combined office 
  1.21  may be made elective or appointive pursuant to option B as 
  1.22  provided in subdivision 2.  Unless the board action or petition 
  1.23  seeking the adoption of option D specifies that the appropriate 
  1.24  ballot question for option B is also to be submitted to the 
  1.25  voters at the same time as the ballot question on option D, the 
  2.1   combined position shall be filled in the manner currently being 
  2.2   used for the town clerk position.  
  2.3      Sec. 3.  Minnesota Statutes 2002, section 367.31, 
  2.4   subdivision 4, is amended to read: 
  2.5      Subd. 4.  [ELECTION; FORM OF BALLOT.] The proposals for 
  2.6   adoption of the options shall be stated on the ballot 
  2.7   substantially as follows:  
  2.8      "Shall option A, providing for a five-member town board of 
  2.9   supervisors, be adopted for the government of the town?"  
  2.10     "Shall option B, providing for the appointment of the clerk 
  2.11  and treasurer by the town board, be adopted for the government 
  2.12  of the town?"  
  2.13     "Shall option C, providing for the appointment of a town 
  2.14  administrator by the town board, be adopted for the government 
  2.15  of the town?"  
  2.16     "Shall option D, providing for combining the offices of 
  2.17  clerk and treasurer, be adopted for the government of the town?" 
  2.18     If a proposal under option B is to appoint only the clerk 
  2.19  or only the treasurer, or if it is to appoint the combined 
  2.20  clerk-treasurer following the adoption of option D or when 
  2.21  submitted simultaneously with the ballot question for option D, 
  2.22  the ballot question shall be varied to read appropriately.  ~~The~~ 
  2.23  ~~ballot question for a proposal under option D must be varied to~~ 
  2.24  ~~show whether the combined office is to be appointive or elective~~ 
  2.25  If an option B ballot question is submitted for the combined 
  2.26  clerk-treasurer office at the same election in which option D is 
  2.27  also on the ballot, the ballot must state "option B will take 
  2.28  effect only if option D is also approved." In any of these 
  2.29  cases, the question shall be followed by the words "Yes" and 
  2.30  "No" with an appropriate square before each in which an elector 
  2.31  may record a choice.  
  2.32     Sec. 4.  Minnesota Statutes 2002, section 367.34, is 
  2.33  amended to read: 
  2.34     367.34 [CONTINUANCE IN OFFICE; ELECTIONS.] 
  2.35     Subdivision 1.  [OPTION B; INCUMBENT CLERK AND TREASURER.] 
  2.36  If option B is adopted at an election at which a clerk or 
  3.1   treasurer, or a clerk-treasurer under option D, is elected, the 
  3.2   candidate elected to that office shall not take office and that 
  3.3   candidate's election shall be null.  Otherwise, when option B is 
  3.4   adopted in a town, the incumbent clerk or treasurer, or 
  3.5   clerk-treasurer, shall continue to serve until the expiration of 
  3.6   their terms or until an earlier vacancy.  
  3.7      Subd. 2.  [ABANDONMENT OF OPTION B.] When option B is 
  3.8   abandoned, the offices of clerk or treasurer, or the office of 
  3.9   clerk-treasurer under option D, shall be filled conditionally at 
  3.10  that election.  The ballot shall indicate that the successful 
  3.11  candidate shall take office only if the option is abandoned at 
  3.12  the election.  
  3.13     Sec. 5.  Minnesota Statutes 2002, section 367.36, 
  3.14  subdivision 1, is amended to read: 
  3.15     Subdivision 1.  [TRANSITION; AUDIT.] In a town in which 
  3.16  option D is adopted, the incumbent treasurer shall continue in 
  3.17  office until the expiration of the term.  Thereafter, or at any 
  3.18  time a vacancy other than a temporary vacancy under section 
  3.19  367.03 occurs in the position, the duties of the treasurer 
  3.20  prescribed by law shall be performed by the clerk who shall be 
  3.21  referred to as the clerk-treasurer.  If option D is adopted at 
  3.22  an election in which the treasurer is also elected, the election 
  3.23  of the treasurer's position is void.  If the offices of clerk 
  3.24  and treasurer are combined and the town's annual revenue is more 
  3.25  than $100,000, the town board shall provide for an annual audit 
  3.26  of the town's financial affairs by the state auditor or a public 
  3.27  accountant in accordance with minimum audit procedures 
  3.28  prescribed by the state auditor.  If the offices of clerk and 
  3.29  treasurer are combined and the town's annual revenue is $100,000 
  3.30  or less, the town board shall provide for an audit of the town's 
  3.31  financial affairs by the state auditor or a public accountant in 
  3.32  accordance with minimum audit procedures prescribed by the state 
  3.33  auditor at least once every five years, which audit shall be for 
  3.34  a one-year period to be determined at random by the person 
  3.35  conducting the audit.  Upon completion of an audit by a public 
  3.36  accountant, the public accountant shall forward a copy of the 
  4.1   audit to the state auditor.  For purposes of this subdivision, 
  4.2   "public accountant" means a certified public accountant or a 
  4.3   certified public accounting firm licensed by the board of 
  4.4   accountancy under chapter 326A.