SF 860

as introduced - 89th Legislature (2015 - 2016) Posted on 02/17/2015 08:43am

A bill for an act
relating to local government; permitting counties to have audits performed by
certified public accountant firms; amending Minnesota Statutes 2014, section
6.48.

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

Section 1.

Minnesota Statutes 2014, section 6.48, is amended to read:

6.48 EXAMINATION OF COUNTIES; COST, FEES.

new text begin (a) new text end All the powers and duties conferred and imposed upon the state auditor shall
be exercised and performed by the state auditor in respect to the offices, institutions,
public property, and improvements of several counties of the state. At least once in each
year, if funds and personnel permit, the state auditor may visit, without previous notice,
each county and make a thorough examination of all accounts and records relating to the
receipt and disbursement of the public funds and the custody of the public funds and
other property. If the audit is performed by a private certified public accountant, the state
auditor may require additional information from the private certified public accountant as
the state auditor deems in the public interest. The state auditor may accept the audit or
make additional examinations as the state auditor deems to be in the public interest. The
state auditor shall prescribe and install systems of accounts and financial reports that shall
be uniform, so far as practicable, for the same class of offices. A copy of the report of
such examination shall be filed and be subject to public inspection in the office of the state
auditor and another copy in the office of the auditor of the county thus examined. The state
auditor may accept the records and audit, or any part thereof, of the Department of Human
Services in lieu of examination of the county social welfare funds, if such audit has been
made within any period covered by the state auditor's audit of the other records of the
county. If any such examination shall disclose malfeasance, misfeasance, or nonfeasance
in any office of such county, such report shall be filed with the county attorney of the
county, and the county attorney shall institute such civil and criminal proceedings as the
law and the protection of the public interests shall require.

new text begin (b) new text end The county receiving any examination shall pay to the state auditor enterprise
fund the total cost and expenses of such examinations, including the salaries paid to the
examiners while actually engaged in making such examination. The state auditor on
deeming it advisable may bill counties periodically for services rendered and the officials
responsible for approving and paying claims shall cause said bill to be promptly paid.
The state auditor enterprise fund shall be credited with all collections made for any such
examinations.

new text begin (c) Notwithstanding paragraph (a), a county may provide for an audit to be performed
by a certified public accountant firm meeting the requirements of section 326A.05.
A county must notify the state auditor before August 1 of the even-numbered year
immediately preceding the year in which the county intends to have an audit performed by
a certified public accounting firm. A county currently using a certified public accounting
firm must notify the state auditor before August 1 of the even-numbered year immediately
preceding the year in which the county intends for the state auditor to audit the county. The
audit performed under this paragraph must meet the standards and be in the form required
by the state auditor. The state auditor may require additional information from the certified
public accountant firm if the state auditor deems that it is in the public interest, but the
state auditor must accept the audit unless the state auditor determines that it does not meet
recognized industry auditing standards or is not in the form required by the state auditor.
new text end