Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature
Office of the Revisor of Statutes

HF 1770

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 01:54am

KEY: stricken = removed, old language.
underscored = added, new language.
Version List Authors and Status
Pdf Rtf

Bill Text Versions

Engrossments
Introduction Posted on 03/16/2009

Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4 1.5
1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21 1.22 1.23 1.24 2.1 2.2 2.3

A bill for an act
 relating to local government; providing for audits of household hazardous waste
joint powers boards every five years; amending Minnesota Statutes 2008, section
6.756, subdivision 2.

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

Section 1.

Minnesota Statutes 2008, section 6.756, subdivision 2, is amended to read:


Subd. 2.

Audit requirements.

(a) A special district with total annual revenue
greater than the threshold amount for cities under section 412.591, subdivision 3,
paragraph (b), must provide for an annual audit of the district's financial affairs by the
state auditor or a public accountant in accordance with minimum auditing procedures
prescribed by the state auditor.

(b) A special district with total annual revenue that is equal to or less than the
threshold amount for cities under section 412.591, subdivision 3, paragraph (b), must
provide for an audit of the district's financial affairs by the state auditor or a public
accountant in accordance with minimum audit procedures prescribed by the state auditor
at least once every five years. The audit must be for a one-year period to be determined
at random by the person conducting the audit. The audited financial statement must be
prepared in a form prescribed by the state auditor similar to the reporting requirements for
cities under 2,500 in population. For any year in which a special district is not audited,
the district must prepare a financial statement in a form prescribed by the state auditor
similar to the reporting requirements for cities reporting on a cash basis and file that
statement with the state auditor.

(c) This subdivision does not apply to a special district subject to financial auditing
and reporting requirements under other law.

new text begin (d) A joint powers board established to manage household hazardous waste
collection and disposal that is a special district under this chapter is subject to the audit
requirements of paragraph (b), without regard to its total annual revenue.
 new text end