1997 Minnesota Statutes

     306.97 Duties of the state auditor. 

    Upon notification from a county auditor or upon reliable 
 written verification by any person of indications of violations 
 of this chapter the state auditor shall make an independent 
 determination of whether a violation of the provisions in this 
 chapter is occurring or is about to occur.  If the state auditor 
 finds such evidence, the state auditor shall conduct any 
 examinations of accounts and records of the cemetery, mausoleum, 
 or columbarium that the state auditor considers the public 
 interest to demand and shall inform the appropriate agency of 
 any finding of misconduct.  The state auditor may require the 
 entity being examined to send all books, accounts, and vouchers 
 pertaining to the receipt, disbursement, and custody of funds to 
 the office of the state auditor for examination.  The person, 
 firm, partnership, association, or corporation examined under 
 this section by the state auditor shall reimburse the state 
 auditor for expenses incurred in conducting the examination 
 within 30 days after the state auditor's office submits its 
 expenses.  Interest at the rate established in section 549.09 
 shall accrue on the outstanding balance starting on the 31st day 
 after the state auditor demands expenses. 

    HIST: 1988 c 509 s 13; 1996 c 413 s 5