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; proposing coding for new law 
  1.6             in Minnesota Statutes, chapter 366; repealing 
  1.7             Minnesota Statutes 2000, section 6.77. 
  1.8   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.9      Section 1.  Minnesota Statutes 2000, section 115A.929, is 
  1.10  amended to read: 
  1.11     115A.929 [FEES; ACCOUNTING.] 
  1.12     Each political subdivision that provides for solid waste 
  1.13  management shall account for all revenue collected from waste 
  1.14  management fees, together with interest earned on revenue from 
  1.15  the fees, separately from other revenue collected by the 
  1.16  political subdivision and shall must annually report revenue 
  1.17  collected from the fees and use of the revenue separately from 
  1.18  other revenue and use of revenue in any required financial 
  1.19  report or audit to the office of environmental assistance.  For 
  1.20  the purposes of this section, "waste management fees" means: 
  1.21     (1) all fees, charges, and surcharges collected under 
  1.22  sections 115A.919, 115A.921, and 115A.923; 
  1.23     (2) all tipping fees collected at waste management 
  1.24  facilities owned or operated by the political subdivision; 
  1.25     (3) all charges imposed by the political subdivision for 
  1.26  waste collection and management services; and 
  2.1      (4) any other fees, charges, or surcharges imposed on waste 
  2.2   or for the purpose of waste management, whether collected 
  2.3   directly from generators or indirectly through property taxes or 
  2.4   as part of utility or other charges for services provided by the 
  2.5   political subdivision. 
  2.6      Sec. 2.  [366.215] [ENFORCEMENT OF REPORTING REQUIREMENTS.] 
  2.7      Failure of a town to timely file a report under section 
  2.8   6.74 shall, in addition to any other penalties provided by law, 
  2.9   authorize the state auditor to send full-time personnel to the 
  2.10  town or to contract with private persons, firms, or corporations 
  2.11  pursuant to section 6.58, in order to complete and file the 
  2.12  report.  The expenses related to the completion and filing of 
  2.13  the report shall be charged to the town.  Upon failure by the 
  2.14  town to pay the charge within 30 days of billing, the state 
  2.15  auditor shall so certify to the commissioner of finance who 
  2.16  shall forward the amount certified to the general fund and 
  2.17  deduct the amount from any state funds due to the town under any 
  2.18  shared taxes or aids.  The state auditor's annual report on 
  2.19  towns shall include a listing of all towns failing to file a 
  2.20  report. 
  2.21     Sec. 3.  Minnesota Statutes 2000, section 609.5315, 
  2.22  subdivision 6, is amended to read: 
  2.23     Subd. 6.  [REPORTING REQUIREMENT.] The appropriate agency 
  2.24  shall provide a written record of each forfeiture incident to 
  2.25  the state auditor office of strategic and long-range planning.  
  2.26  The record shall include the amount forfeited, date, and a brief 
  2.27  description of the circumstances involved.  The record shall 
  2.28  also list the number of firearms forfeited and the make, model, 
  2.29  and serial number of each firearm forfeited.  Reports shall be 
  2.30  made on a monthly basis in a manner prescribed by the state 
  2.31  auditor director of the office.  The state auditor director 
  2.32  shall report annually to the legislature on the nature and 
  2.33  extent of forfeitures. 
  2.34     Sec. 4.  [REPEALER.] 
  2.35     Minnesota Statutes 2000, section 6.77, is repealed. 
  2.36     Sec. 5.  [EFFECTIVE DATE.] 
  3.1      Sections 1 and 2 are effective August 1, 2003.