Minnesota Session Laws - 1983, Regular Session

  

                         Laws of Minnesota 1983 

                        CHAPTER 113--S.F.No. 323
           An act relating to retirement; extending the reporting 
          date required in connection with state aid 
          distribution; amending Minnesota Statutes 1982, 
          sections 69.011, subdivision 2; and 69.051, 
          subdivisions 1 and 3. 
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
    Section 1.  Minnesota Statutes 1982, section 69.011, 
subdivision 2, is amended to read: 
    Subd. 2.  [QUALIFICATION FOR FIRE OR POLICE STATE AID.] (a) 
In order to qualify to receive fire state aid, on or before 
March 1 June 1, annually, in conjunction with the financial 
report required pursuant to section 69.051, subdivision 1 or 3, 
the clerk of each municipality having a duly organized fire 
department as provided in subdivision 4, or the secretary of 
each independent nonprofit firefighting corporation having a 
subsidiary incorporated firefighter's relief association 
whichever is applicable, and the secretary and the treasurer of 
the firefighter's relief association, shall jointly certify the 
existence of the municipal fire department or of the independent 
nonprofit firefighting corporation, whichever is applicable, 
which meets the minimum qualification requirements set forth in 
this subdivision, and the fire personnel and equipment of the 
municipal fire department or the independent nonprofit 
firefighting corporation as of the preceding December 31.  
Certification shall be made to the commissioner on a form 
prescribed by the commissioner and shall include any other facts 
the commissioner may require.  The certification shall be made 
to the commissioner in duplicate.  Each copy of the certificate 
shall be duly executed and deemed an original.  The commissioner 
shall forward one copy to the auditor of the county wherein the 
fire department is located and retain one copy. 
    (b) On or before March 1 June 1 annually the clerk of each 
municipality having a duly organized police department and 
having a duly incorporated relief association shall certify that 
fact to the county auditor of the county where the police 
department is located and to the commissioner on a form 
prescribed by him together with the other facts the commissioner 
or auditor may require. 
    On or before March 1 June 1 annually, the clerk of each 
municipality and the auditor of each county employing one or 
more peace officers as defined in subdivision 1, clause (h), 
shall certify the number of such peace officers to the 
commissioner on forms prescribed by him.  Credit for officers 
employed less than a full year shall be apportioned.  Each full 
month of employment of a qualifying officer during the calendar 
year shall entitle the employing municipality or county to 
credit for one-twelfth of the payment for employment of a peace 
officer for the entire year.  For purposes of sections 69.011 to 
69.051, employment of a peace officer shall commence when the 
peace officer is entered on the payroll of the respective 
municipal police department or county sheriff's department.  No 
peace officer shall be included in the certification of the 
number of peace officers by more than one municipality or county 
for the same month. 
     Sec. 2.  Minnesota Statutes 1982, section 69.051, 
subdivision 1, is amended to read: 
    Subdivision 1.  [FINANCIAL REPORT OF ASSOCIATION.] The 
secretary and the treasurer of each firefighters relief 
association or police relief association shall, in conjunction 
with the fire department personnel and equipment certificate 
required pursuant to section 69.011, subdivision 2, clause (a), 
or the police department and qualified peace officers 
certificate required pursuant to section 69.011, subdivision 2, 
clause (b), whichever is applicable, annually prepare and sign 
jointly a detailed financial report of the receipts of, 
disbursements from and balances in the special and general funds 
of the relief association for the preceding calendar year ending 
December 31, on a form prescribed by the commissioner.  The 
financial report shall contain any information which the 
commissioner deems necessary to reveal the true financial 
condition of the relief association and the compliance of the 
relief association with the regulatory, financing and funding 
provisions of this chapter and any other applicable laws.  The 
financial report shall be countersigned by the municipal clerk 
or clerk-treasurer of the municipality in which the relief 
association is located if the relief association is a 
firefighters relief association which is directly associated 
with a municipal fire department or is a police relief 
association, or countersigned by the secretary of the 
independent nonprofit firefighting corporation and by the 
municipal clerk or clerk-treasurer of the largest municipality 
in population which contracts with the independent nonprofit 
firefighting corporation if the relief association is a 
subsidiary of an independent nonprofit firefighting 
corporation.  The financial report shall be filed by the 
municipal clerk or clerk-treasurer with the commissioner on or 
before March 1 June 1 annually.  The commissioner shall forward 
one copy to the county auditor of the county wherein the 
municipality is located.  
    The relief association financial report shall be certified 
by an independent public accountant or auditor or by the auditor 
or accountant who regularly examines or audits the financial 
transactions of the municipality.  In addition to certifying the 
financial condition of the special and general funds of the 
relief association, the accountant or auditor conducting the 
audit shall give an opinion as to the condition of the special 
and general funds of the relief association, and shall comment 
upon any exceptions to the report.  The independent accountant 
or auditor shall have at least five years of public accounting, 
auditing or similar experience, and shall not be an active, 
inactive or retired member of the relief association or the fire 
or police department.  
     A municipality or police or firefighters relief association 
shall not qualify initially to receive, or be entitled 
subsequently to retain, state aid pursuant to this chapter if 
the financial reporting requirement or the applicable 
requirements of this chapter or any other statute or special law 
have not been complied with or are not fulfilled.  
     Sec. 3.  Minnesota Statutes 1982, section 69.051, 
subdivision 3, is amended to read: 
    Subd. 3.  [REPORT BY CERTAIN MUNICIPALITIES.] Each 
municipality which has an organized fire department but which 
does not have a firefighter's relief association shall annually 
prepare a detailed financial report of the receipts and 
disbursements by the municipality for fire protection service 
during the preceding calendar year, on a form prescribed by the 
commissioner.  The financial report shall contain any 
information which the commissioner deems necessary to disclose 
the sources of receipts and the purpose of disbursements for 
fire protection service.  The financial report shall be signed 
by the municipal clerk or clerk treasurer of the municipality.  
The financial report shall be filed by the municipal clerk or 
clerk-treasurer with the commissioner on or before March 1 June 
1 annually.  The commissioner shall forward one copy to the 
county auditor of the county wherein the municipality is 
located.  The municipality shall not qualify initially to 
receive, or be entitled subsequently to retain, state aid 
pursuant to this chapter if the financial reporting requirement 
or the applicable requirements of this chapter or any other 
statute or special law have not been complied with or are not 
fulfilled. 
     Sec. 4.  [EFFECTIVE DATE.] 
    This act is effective retroactive to January 1, 1983. 
    Approved May 10, 1983