Minnesota Session Laws - 1984, Regular Session

  

                         Laws of Minnesota 1984 

                        CHAPTER 638-S.F.No. 2043 
           An act relating to the legislative auditor; clarifying 
          authority to perform program evaluations of 
          metropolitan commissions; authorizing the audit of 
          certain metropolitan commissions; appropriating money; 
          amending Minnesota Statutes 1982, sections 3.971, 
          subdivision 2; 473.413, subdivision 11; 473.595, 
          subdivision 5; 473.604, by adding a subdivision; and 
          473.703, by adding a subdivision; proposing new law 
          coded in Minnesota Statutes, chapter 3. 
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
    Section 1.  Minnesota Statutes 1982, section 3.971, 
subdivision 2, is amended to read: 
    Subd. 2.  To perform program evaluation, the legislative 
auditor shall determine the degree to which the activities and 
programs entered into or funded by the state are accomplishing 
their goals and objectives, including an evaluation of goals and 
objectives, measurement of program results and effectiveness, 
alternative means of achieving the same results, and efficiency 
in the allocation of resources.  At the direction of the 
commission the legislative auditor may perform program 
evaluations of any state department, board, commission, or 
agency and any metropolitan agency, board, or commission created 
under chapter 473.  
    Sec. 2.  [3.9741] [COST OF EXAMINATION, BILLING, PAYMENT.] 
    Upon the audit of the financial accounts and affairs of any 
commission pursuant to section 473.413, 473.595, 473.604, or 
473.703, the affected metropolitan commission is liable to the 
state for the total cost and expenses of the audit, including 
the salaries paid to the examiners while actually engaged in 
making the examination.  The legislative auditor may bill the 
metropolitan commission either monthly or at the completion of 
the audit.  All collections received for the audits must be 
deposited in the general fund.  
    Sec. 3.  Minnesota Statutes 1982, section 473.413, 
subdivision 11, is amended to read: 
    Subd. 11.  [COMMISSION; AUDITOR OF FINANCES.] The 
commission shall employ a certified public accountant or firm 
thereof to legislative auditor shall make an annual audit of the 
commission's financial accounts and affairs for the last fiscal 
year on or before November 30 of each year, and.  Copies of the 
report thereof shall be filed and kept open to public inspection 
in the offices of the secretary of the commission and the 
secretary of state.  The information in the audit shall be 
contained in the annual report and distributed in accordance 
with section 473.445. 
    Sec. 4.  Minnesota Statutes 1982, section 473.595, 
subdivision 5, is amended to read: 
    Subd. 5.  [AUDIT.] The commission once each year 
legislative auditor shall have make an independent audit made of 
its the commission's books and accounts by a certified public 
accountant once each year or as often as the legislative 
auditor's funds and personnel permit.  The costs of the audits 
shall be paid by the commission pursuant to section 2.  Once 
each year the commission shall prepare and file a written report 
with the legislative auditor in such form and containing such 
information as the legislative auditor may prescribe.  The 
council or the legislative auditor may examine the commission's 
books and accounts at any time. 
    Sec. 5.  Minnesota Statutes 1982, section 473.604, is 
amended by adding a subdivision to read:  
    Subd. 6.  [AUDIT.] The legislative auditor shall audit the 
books and accounts of the commission once each year or as often 
as the legislative auditor's funds and personnel permit.  The 
commission shall pay the total cost of the audit pursuant to 
section 2.  
    Sec. 6.  Minnesota Statutes 1982, section 473.703, is 
amended by adding a subdivision to read: 
    Subd. 10.  [AUDIT.] The legislative auditor shall audit the 
books and accounts of the commission once each year or as often 
as the legislative auditor's funds and personnel permit.  The 
commission shall pay the total cost of the audit pursuant to 
section 2.  
     Sec. 7.  [APPROPRIATION.] 
    For the fiscal year ending June 30, 1985, the sum of 
$95,700 is appropriated from the general fund to the legislative 
audit commission.  This appropriation is for personnel and 
expenses related to the duties contained in sections 1 to 6.  It 
is estimated that $95,700 in nondedicated receipts will be 
deposited in the general fund during fiscal year 1985.  The 
legislative auditor shall determine which is more cost 
effective, providing these services with the staff of the 
auditor or using consultant services for these functions. 
Following this determination the legislative auditor may 
contract with a certified public accountant or firm thereof. 
    Approved May 2, 1984