HF 1198

as introduced - 90th Legislature (2017 - 2018) Posted on 02/15/2017 11:21am

A bill for an act
relating to counties; requiring elected county auditors, treasurers, and
auditor-treasurers to be certified public accountants; providing for an office to
become an appointed position filled by a certified public accountant if the person
elected is not a CPA; amending Minnesota Statutes 2016, sections 375A.10,
subdivision 5; 384.01; 385.01.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2016, section 375A.10, subdivision 5, is amended to read:

Subd. 5.

Auditor-treasurer.

new text begin (a) new text end In any county exercising the option provided in
subdivision 2, clause (c), the office shall be known thereafter as the office of auditor-treasurer,
if the office is to remain elective. If the board chooses to make the office of auditor-treasurer
elective, and not require a referendum, it must act with the concurrence of 80 percent of its
members.

In the exercise of this option, the county board shall direct which of the offices of auditor
or treasurer shall be terminated for the purpose of providing for the election to the single
office of auditor-treasurer. The duties, functions and responsibilities which have been
heretofore and which shall hereafter be required by statute to be performed by the county
auditor and the county treasurer shall be vested in and performed by the auditor-treasurer
without diminishing, prohibiting or avoiding those specific duties required by statute to be
performed by the county auditor and the county treasurer.

Nothing in this subdivision shall preclude the county from exercising the option to make
the combined office of auditor-treasurer appointive as if it had been specifically enumerated
in subdivision 2. If the combined office is to be appointive, a referendum under section
375A.12 shall be necessary.

If the combined office is to be elective, a referendum under section 375A.12 shall be
necessary if:

deleted text begin (a) deleted text end new text begin (1) new text end the county board requires a referendum; or

deleted text begin (b) deleted text end new text begin (2) new text end a referendum is required by a petition of a number of voters equal to ten percent
of those voting in the county at the last general election that is received by the county auditor
within 30 days after the second publication of the board resolution that orders the
combination.

The persons last elected to the positions of auditor and treasurer before adoption of the
resolution shall serve in those offices and perform the duties of those offices until the
completion of the terms to which they were elected.

new text begin (b) A person elected as an auditor-treasurer must meet the qualifications to be an elected
auditor and treasurer in sections 384.01 and 385.01. If the person elected to the office of
county auditor-treasurer is not a certified public accountant or fails to maintain the
certification required to be a certified public accountant, the office is deemed vacant and
becomes an appointed position, which the county board shall fill by appointing a certified
public accountant. A referendum is not required under this paragraph.
new text end

Sec. 2.

Minnesota Statutes 2016, section 384.01, is amended to read:

384.01 ELECTION; ELIGIBILITY.

A county auditor shall be elected in each county. No county surveyor or county treasurer
is eligible to such office. new text begin An elected county auditor must be a public accountant, certified
under chapter 326A. Notwithstanding any other procedures in law for converting a county
office from an elected to an appointed position, if the person elected to the office of county
auditor is not a certified public accountant or fails to maintain the certification required to
be a certified public accountant, the office is deemed vacant, becomes an appointed position,
and the county board shall appoint a certified public accountant to fill the position.
new text end

Sec. 3.

Minnesota Statutes 2016, section 385.01, is amended to read:

385.01 ELECTION; ELIGIBILITY.

A county treasurer shall be elected in each county. Any person holding the office of
county attorney, sheriff, county recorder, county auditor, or county commissioner at the
time of any election at which a county treasurer is to be elected is not eligible to the office
of county treasurer at that election. new text begin An elected county treasurer must be a public accountant,
certified under chapter 326A. Notwithstanding any other procedures in law for converting
a county office from an elected to an appointed position, if the person elected to the office
of county treasurer is not a certified public accountant or fails to maintain the certification
required to be a certified public accountant, the office is deemed vacant, becomes an
appointed position, and the county board shall appoint a certified public accountant to fill
the position.
new text end

Sec. 4. new text begin EFFECTIVE DATE.
new text end

new text begin This act is effective August 1, 2017, and applies to persons elected to the office of county
auditor, treasurer, or auditor-treasurer on or after that date.
new text end