1.1                          A bill for an act
  1.2             relating to local government; designating the fiscal 
  1.3             year for cities, counties, and towns; amending 
  1.4             Minnesota Statutes 1994, section 471.696; proposing 
  1.5             coding for new law in Minnesota Statutes, chapter 375. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  [375.1685] [FISCAL YEAR; DESIGNATION.] 
  1.8      Beginning in 1997, the fiscal year of a county and all of 
  1.9   its funds shall be the same as the fiscal year defined in 
  1.10  section 16A.011, subdivision 14, except that a county may, by 
  1.11  resolution, provide that the fiscal year for county-owned 
  1.12  nursing homes be the reporting year designated by the 
  1.13  commissioner of human services. 
  1.14     Sec. 2.  Minnesota Statutes 1994, section 471.696, is 
  1.15  amended to read: 
  1.16     471.696 [FISCAL YEAR; DESIGNATION.] 
  1.17     Beginning in 1979 1997, the fiscal year of a city or town 
  1.18  and all of its the city's or town's funds shall be the calendar 
  1.19  year same as the fiscal year defined in section 16A.011, 
  1.20  subdivision 14, except that a city may, by resolution, provide 
  1.21  that the fiscal year for city-owned nursing homes be the 
  1.22  reporting year designated by the commissioner of human 
  1.23  services.  Beginning in 1994, the fiscal year of a town and all 
  1.24  of its funds shall be the calendar year .  The state auditor may 
  1.25  upon request of a town and a showing of inability to conform, 
  2.1   extend the deadline for compliance with this section for one 
  2.2   year.