6.55 EXAMINATION OF RECORDS PURSUANT TO RESOLUTION OF GOVERNING
BODY.
The governing body of any city, town, county or school district, 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, pursuant to said resolution, a written request signed
by a majority of the members of the governing body; and the governing body of any public
utility commission, or of any public corporation having a body politic and corporate, or of any
instrumentality joint or several of any city, town, county, or school district, may request an
audit of its books, records, accounts and affairs in the same manner; provided that the scope of
the examination may be limited by the request, but such examination shall cover, at least, all
cash received and disbursed and the transactions relating thereto. Such written request shall be
presented to the clerk, or recording officer of such city, town, county, school district, public utility
commission, public corporation, or instrumentality, before being presented to the state auditor,
who shall determine whether the same is signed by a majority of the members of such governing
body and, if found to be so signed, shall certify such fact, and the fact that such resolution was
passed, which certificate shall be conclusive evidence thereof in any action or proceedings for
the recovery of the costs, charges and expenses of any examination made pursuant to such
request. Nothing contained in any of the laws of the state relating to the state auditor, shall be so
construed as to prevent any county, city, town, or school district from employing a certified public
accountant to examine its books, records, accounts, and affairs. For the purposes of this section,
the governing body of a town is the town board.
History: (3286-2) 1929 c 259 s 2; 1943 c 188 s 1; 1953 c 689 s 2; 1959 c 518 s 2; 1973 c
123 art 5 s 7; 1973 c 492 s 14; 1984 c 562 s 2; 1Sp2003 c 1 art 2 s 7