Minnesota Session Laws - 1983, Regular Session

  

                         Laws of Minnesota 1983 

                         CHAPTER 79--S.F.No. 322
           An act relating to soil and water conservation 
          districts; authorizing annual audits by certified 
          public accountants; amending Minnesota Statutes 1982, 
          section 40.06, subdivision 4. 
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
    Section 1.  Minnesota Statutes 1982, section 40.06, 
subdivision 4, is amended to read: 
    Subd. 4.  [EMPLOYEE BONDS; AUDIT; REMOVAL OF SUPERVISOR.] 
The supervisors shall provide for the execution of surety bonds 
for all employees and officers who shall be entrusted with funds 
or property; shall provide for the keeping of a full and 
accurate record of all proceedings and of all resolutions, 
regulations, and orders issued or adopted; the state auditor 
shall annually audit the books of said soil and water 
conservation district and its supervisors, or, at the request of 
the board of supervisors, the state auditor may contract for an 
annual audit by a certified public accountant.  The state 
auditor may determine that an annual audit of a soil and water 
conservation district is not necessary, in which case the audit 
shall be conducted at least every four years.  Any supervisor 
may be removed by the state soil and water conservation board 
upon notice and hearing, for neglect of duty or malfeasance in 
office, but for no other reason. 
    Approved May 9, 1983