HF 873

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to counties; allowing counties to have a 
  1.3             private certified public accountant examine its books; 
  1.4             removing the mandate of audits by the state auditor; 
  1.5             amending Minnesota Statutes 2002, section 6.55; 
  1.6             repealing Minnesota Statutes 2002, section 6.48. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 2002, section 6.55, is 
  1.9   amended to read: 
  1.10     6.55 [EXAMINATION OF RECORDS PURSUANT TO RESOLUTION OF 
  1.11  GOVERNING BODY.] 
  1.12     The governing body of any city, town, county or school 
  1.13  district, by appropriate resolution may ask the state auditor to 
  1.14  examine the books, records, accounts and affairs of their 
  1.15  government, or of any organizational unit, activity, project, 
  1.16  enterprise, or fund thereof; and the state auditor shall examine 
  1.17  the same upon receiving, pursuant to said resolution, a written 
  1.18  request signed by a majority of the members of the governing 
  1.19  body; and the governing body of any public utility commission, 
  1.20  or of any public corporation having a body politic and 
  1.21  corporate, or of any instrumentality joint or several of any 
  1.22  city, town, county, or school district, may request an audit of 
  1.23  its books, records, accounts and affairs in the same manner; 
  1.24  provided that the scope of the examination may be limited by the 
  1.25  request, but such examination shall cover, at least, all cash 
  1.26  received and disbursed and the transactions relating thereto.  
  2.1   Such written request shall be presented to the clerk, or 
  2.2   recording officer of such city, town, county, school district, 
  2.3   public utility commission, public corporation, or 
  2.4   instrumentality, before being presented to the state auditor, 
  2.5   who shall determine whether the same is signed by a majority of 
  2.6   the members of such governing body and, if found to be so 
  2.7   signed, shall certify such fact, and the fact that such 
  2.8   resolution was passed, which certificate shall be conclusive 
  2.9   evidence thereof in any action or proceedings for the recovery 
  2.10  of the costs, charges and expenses of any examination made 
  2.11  pursuant to such request.  Nothing contained in any of the laws 
  2.12  of the state relating to the state auditor, shall be so 
  2.13  construed as to prevent any city, town, county, or school 
  2.14  district from employing a certified public accountant to examine 
  2.15  its books, records, accounts and affairs.  For the purposes of 
  2.16  this section, the governing body of a town is the town board.  
  2.17     Sec. 2.  [REPEALER.] 
  2.18     Minnesota Statutes 2002, section 6.48, is repealed. 
  2.19     Sec. 3.  [EFFECTIVE DATE.] 
  2.20     Sections 1 and 2 are effective for county fiscal years 
  2.21  ending after December 31, 2002.