Minnesota Legislature
SF 3688
as introduced - 90th Legislature (2017 - 2018) Posted on 03/22/2018 10:01am
Current Version - as introduced
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A bill for an act
relating to local government; modifying town officer terms; modifying audit
requirements for towns; amending Minnesota Statutes 2016, sections 367.03,
subdivision 4; 367.25, subdivision 1; 367.36, subdivision 1.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2016, section 367.03, subdivision 4, is amended to read:
Subd. 4.
Officers; November election.
Except as provided in subdivision 4a, supervisors
and other town officers in towns that hold the town general election in November shall be
elected for terms of four years commencing deleted text begin on the first Monday in Januarydeleted text end new text begin the day after
taking the oath required under section 367.25 new text end and until their successors are elected and
qualified. The clerk and treasurer shall be elected in alternate years.
Sec. 2.
Minnesota Statutes 2016, section 367.25, subdivision 1, is amended to read:
Subdivision 1.
Requirement, fee.
Every person elected at a Marchnew text begin or Novembernew text end election
or appointed to a town office, within ten days after receiving a certificate or notice of election
or appointment, shall take and subscribe the oath required by law. deleted text begin Persons elected at a
November election shall take their oath before assuming office.deleted text end If taken before the town
clerk, the oath shall be administered and certified without fee.
Sec. 3.
Minnesota Statutes 2016, section 367.36, subdivision 1, is amended to read:
Subdivision 1.
Transition; audit.
(a) In a town in which option D is adopted, the
incumbent treasurer shall continue in office until the expiration of the term. Thereafter, or
at any time a vacancy other than a temporary vacancy under section 367.03 occurs in the
position, the duties of the treasurer prescribed by law shall be performed by the clerk who
shall be referred to as the clerk-treasurer. If option D is adopted at an election in which the
treasurer is also elected, the election of the treasurer's position is void.
(b) If the offices of clerk and treasurer are combined and the town's annual revenue is
more than the amount in paragraph (c), the town board shall provide for deleted text begin an annualdeleted text end new text begin a biennialnew text end
audit of the town's financial affairs by the state auditor or a public accountant in accordance
with minimum audit procedures prescribed by the state auditor. If the offices of clerk and
treasurer are combined and the town's annual revenue is the amount in paragraph (c) or less,
the town board shall provide for an audit of the town'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, which audit shall be for a one-year period to be
determined at random by the person conducting the audit. Upon completion of an audit by
a public accountant, the public accountant shall forward a copy of the audit to the state
auditor. For purposes of this subdivision, "public accountant" means a certified public
accountant or a certified public accounting firm licensed in accordance with chapter 326A.
(c) For the purposes of paragraph (b), the amount deleted text begin in 2004 is $150,000, anddeleted text end in 2005 and
afterdeleted text begin ,deleted text end new text begin isnew text end $150,000 adjusted for inflation using the annual implicit price deflator for state and
local expenditures as published by the United States Department of Commerce.