2005 Minnesota Statutes

     375.17 Publication of financial statements. 

    Subdivision 1.    Statement contents; summaries.  
 Annually, not later than the first Tuesday after the first 
 Monday in March, the county board shall make a full and accurate 
 statement of the receipts and expenditures of the preceding 
 year, which shall contain a statement of the assets and 
 liabilities, a summary of receipts, disbursements, and balances 
 of all county funds together with a detailed statement of each 
 fund account, under the form and style prescribed by and on file 
 with the state auditor.  The prescribed form and any changes or 
 modifications of it shall so far as practical be uniform for all 
 counties.  Annually the board shall publish the statement or a 
 summary of the statement in a form as prescribed by the state 
 auditor, for one issue in a duly qualified legal newspaper in 
 the county. 

    Subd. 2.    Full statement; publication conditions.  If 
 the board elects to publish the full statement, it may refrain 
 from publishing: 

    (1) an itemized account of amounts paid out, to whom and 
 for what purpose to the extent that the published proceedings of 
 the county board contain the information, if all disbursements 
 aggregating $5,000 or more to any person are set forth in a 
 schedule of major disbursements showing amounts paid out, to 
 whom and for what purpose and are made a part of, and published 
 with, the financial statement; 

    (2) the names and amounts of salaries and expenses paid to 
 employees but shall publish the totals of disbursements for 
 salaries and expenses; and 

    (3) the names of persons receiving human services aid and 
 the amounts paid to each, but the totals of the disbursements 
 for those purposes must be published. 

    This subdivision does not apply to a summary published 
 pursuant to subdivision 1. 

    Subd. 3.    Filing.  In addition to the publication in 
 the newspaper designated by the board as the official newspaper 
 for publication of the financial statement, the statement shall 
 be published in one other newspaper, if one of general 
 circulation is located in a different municipality in the county 
 than the official newspaper.  The county board shall call for 
 separate bids for each publication.  If a provision of this 
 section is inconsistent with section 393.07, the provisions of 
 that section shall prevail.  The financial statement must be 
 filed with the county auditor for public inspection. 

    HIST: (667) RL s 433; 1907 c 205 s 1; 1933 c 410; 1941 c 370 s 
 1; 1945 c 170 s 1; 1947 c 235 s 1; 1957 c 543; 1973 c 492 s 7; 
 1975 c 278 s 1; 1979 c 252 s 4; 1980 c 379 s 1; 1981 c 320 s 1; 
 1984 c 543 s 42; 1984 c 629 s 2; 1993 c 158 s 3; 2004 c 182 s 29