1.1                          A bill for an act 
  1.2             relating to auditing; modifying certain state and 
  1.3             local auditing procedures and reporting practices; 
  1.4             amending Minnesota Statutes 2000, sections 115A.929; 
  1.5             609.5315, subdivision 6; repealing Minnesota Statutes 
  1.6             2000, section 6.77. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 2000, section 115A.929, is 
  1.9   amended to read: 
  1.10     115A.929 [FEES; ACCOUNTING.] 
  1.11     Each political subdivision that provides for solid waste 
  1.12  management shall account for all revenue collected from waste 
  1.13  management fees, together with interest earned on revenue from 
  1.14  the fees, separately from other revenue collected by the 
  1.15  political subdivision and shall must annually report revenue 
  1.16  collected from the fees and use of the revenue separately from 
  1.17  other revenue and use of revenue in any required financial 
  1.18  report or audit to the office of environmental assistance.  For 
  1.19  the purposes of this section, "waste management fees" means: 
  1.20     (1) all fees, charges, and surcharges collected under 
  1.21  sections 115A.919, 115A.921, and 115A.923; 
  1.22     (2) all tipping fees collected at waste management 
  1.23  facilities owned or operated by the political subdivision; 
  1.24     (3) all charges imposed by the political subdivision for 
  1.25  waste collection and management services; and 
  1.26     (4) any other fees, charges, or surcharges imposed on waste 
  2.1   or for the purpose of waste management, whether collected 
  2.2   directly from generators or indirectly through property taxes or 
  2.3   as part of utility or other charges for services provided by the 
  2.4   political subdivision. 
  2.5      Sec. 2.  Minnesota Statutes 2000, section 609.5315, 
  2.6   subdivision 6, is amended to read: 
  2.7      Subd. 6.  [REPORTING REQUIREMENT.] The appropriate agency 
  2.8   shall provide a written record of each forfeiture incident to 
  2.9   the state auditor office of strategic and long-range planning.  
  2.10  The record shall include the amount forfeited, date, and a brief 
  2.11  description of the circumstances involved.  The record shall 
  2.12  also list the number of firearms forfeited and the make, model, 
  2.13  and serial number of each firearm forfeited.  Reports shall be 
  2.14  made on a monthly basis in a manner prescribed by the state 
  2.15  auditor director of the office.  The state auditor director 
  2.16  shall report annually to the legislature on the nature and 
  2.17  extent of forfeitures. 
  2.18     Sec. 3.  [REPEALER.] 
  2.19     Minnesota Statutes 2000, section 6.77, is repealed. 
  2.20     Sec. 4.  [EFFECTIVE DATE.] 
  2.21     Section 1 is effective August 1, 2003.