1.1                          A bill for an act 
  1.2             relating to education; authorizing administrative 
  1.3             regions of the Minnesota State High School League to 
  1.4             contract with private auditors; amending Minnesota 
  1.5             Statutes 2002, section 128C.12, subdivision 1; 
  1.6             Minnesota Statutes 2003 Supplement, section 128C.12, 
  1.7             subdivision 3; repealing Minnesota Statutes 2002, 
  1.8             section 128C.12, subdivision 4. 
  1.9   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.10     Section 1.  Minnesota Statutes 2002, section 128C.12, 
  1.11  subdivision 1, is amended to read: 
  1.12     Subdivision 1.  [DUES AND EVENTS REVENUE.] (a) The state 
  1.13  auditor annually must examine the accounts of, and audit all 
  1.14  money paid to, the State High School League by its members.  The 
  1.15  audit must include financial and compliance issues.  The state 
  1.16  auditor audit must also audit include all money derived from any 
  1.17  event sponsored by the league.  League audits must include 
  1.18  audits of administrative regions of the league.  The league and 
  1.19  its administrative regions may not contract with private 
  1.20  auditors.  The scope of the state auditor's examinations of the 
  1.21  league must be agreed upon by the board and the state auditor, 
  1.22  provided that all requirements of this section must be met.  
  1.23     (b) The administrative regions of the league may contract 
  1.24  with the state auditor or with a private certified public 
  1.25  accountant for the audit required by this section.  If the audit 
  1.26  is performed by a private certified public accountant, the state 
  1.27  auditor may require additional information from the private 
  2.1   certified public accountant as the state auditor deems in the 
  2.2   public interest.  The state auditor may accept the audit or make 
  2.3   additional examinations as the state auditor deems to be in the 
  2.4   public interest. 
  2.5      Sec. 2.  Minnesota Statutes 2003 Supplement, section 
  2.6   128C.12, subdivision 3, is amended to read: 
  2.7      Subd. 3.  [COPIES.] The state auditor board must file 
  2.8   copies of the financial and compliance audit report with the 
  2.9   commissioner of education and the director of the Legislative 
  2.10  Reference Library. 
  2.11     Sec. 3.  [REPEALER.] 
  2.12     Minnesota Statutes 2002, section 128C.12, subdivision 4, is 
  2.13  repealed.