1997 Minnesota Statutes

CHAPTER 383. Counties over 150,000

     383.01 Estimates of expense and revenue.  

    In counties having a population of more than 150,000, the 
 county board, in determining the amount of the expenses of the 
 county for the next ensuing year, shall make an itemized 
 statement covering all county expenditures for such year, 
 divided into such a number of funds as it may deem advisable, 
 with a proper title for each.  Such statement shall specify, as 
 nearly as possible, the amount needed for each fund, the 
 estimate for which shall be kept at the lowest practical limit, 
 and the total amount shall not exceed the maximum limit 
 prescribed by law.  The board shall, at the same time, make an 
 estimate of all revenues the county will receive for such year, 
 exclusive of those derived from taxation, and shall also 
 estimate the amount of money, if any, that will be credited to 
 the "suspense fund" at the end of the current fiscal year, as in 
 this chapter provided.  Such statement and estimates shall form 
 a part of the official proceedings of the board, and the amount 
 of the tax levied, together with the amount of such estimates, 
 shall, when they have not been apportioned by law, be 
 apportioned by the auditor into the several funds in the 
 proportions and for the specific purposes designated in such 
 itemized statement as the basis for taxation for the ensuing 
 year.  For the items for sinking fund, bonds, interest on bonds, 
 salaries, and all items where the charges are fixed by law, the 
 full amount required to meet the same shall be apportioned.  The 
 money so raised by taxation, and the estimate of revenues to be 
 received, and the estimated amount of the suspense fund, when so 
 apportioned, shall be expended only for the purposes designated 
 in the itemized statement, and to which it is apportioned, and 
 for no purpose in excess of the amount apportioned thereto.  

    HIST: (808) RL s 469; 1925 c 214 

     383.02 Emergency fund.  

    One of the funds provided for in section 383.01 may be 
 designated "emergency fund," from which no money shall be 
 expended except in cases of actual emergency arising from the 
 exhaustion of some other designated fund by unforeseen demands 
 thereon, and then only by the unanimous vote of the board 
 authorizing such expenditure.  

    HIST: (809) RL s 470 

     383.03 Warrant to show purpose and fund.  

    In each warrant drawn by the county auditor on the county 
 treasurer, the county auditor shall state the purpose for which 
 it was issued and the fund from which it is to be paid, which, 
 in all cases, shall be the fund upon which such warrant may be 
 legally drawn.  When a contract is awarded, the board shall, by 
 resolution, make an appropriation for its payment out of the 
 proper fund.  The auditor shall thereupon draw a warrant on such 
 fund, and charge the same thereto, and deliver it to the 
 treasurer, who shall forthwith pay it by check, which shall be 
 immediately endorsed by the auditor and returned to the 
 treasurer.  The treasurer shall receipt for such warrant, 
 specifying the appropriation under a suitable name, and 
 designating the purpose for which it has been made.  The auditor 
 shall open a special account with each appropriation by 
 crediting the amount to such special account under the general 
 head of "Appropriation."  

    HIST: (810) RL s 471; 1986 c 444 

     383.04 Balances, how disposed of.  

    When any part of the amount payable on a contract for which 
 such appropriation was made becomes due, and is allowed by the 
 county board, a warrant shall issue therefor, and be charged by 
 the county auditor to its specific appropriation.  Any balance 
 in an appropriation account for work completed and paid for 
 within the fiscal year shall be transferred by the auditor, by 
 elimination, back to the fund from which it was appropriated.  
 For any such balance left after the expiration of the fiscal 
 year, the auditor shall draw a warrant on the treasurer, who 
 shall receipt for the same, and credit the amount to the county 
 revenue fund.  

    HIST: (811) RL s 472; 1986 c 444 

     383.05 Statements by auditor.  

    At each regular meeting of the county board the county 
 auditor shall present a statement, which shall form a part of 
 the minutes of the official proceedings, showing the 
 apportionments made to each fund for the various county purposes 
 for the current year, together with the actual balances 
 remaining to the credit of each at the opening of business on 
 the first day of such month, and the amount still unpaid on 
 account of contracts or orders for supplies, materials, work, 
 labor, or services already made or entered into by the board, so 
 as to show the present balance, and also the balance when all 
 appropriations for contracts made and orders given are deducted. 

    HIST: (812) RL s 473 

     383.06 Payment of warrants; accounts; how kept; 
  certificates of indebtedness to retire outstanding warrants. 

    Subdivision 1.    Payment of warrants.  The county 
 treasurer shall pay warrants only from the fund from which they 
 are legally payable.  Payments under any special contract shall 
 be kept separate under the name of such contract, and under the 
 general title of the fund from which such payment may be legally 
 made.  The treasurer need not keep a specific appropriations 
 account separately, but shall keep a general appropriations 
 account.  

    Subd. 2.  Renumbered 373.01 subd 4 

    HIST: (813) RL s 474; 1933 c 380; 1935 c 220 s 1; 1943 c 366 s 
 1; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1990 c 480 art 
 10 s 10; 1992 c 511 art 9 s 12; 1994 c 614 s 4; 1996 c 471 art 3 
 s 54 

     383.07 Transfer to suspense fund.  

    All moneys remaining unappropriated or unexpended at the 
 end of the fiscal year shall be transferred to a special fund, 
 designated the "suspense fund".  The board shall specify the 
 amount, if any, of the "suspense fund" which shall be 
 apportioned on the first day of the succeeding fiscal year to 
 the different funds in the same manner as the other revenues of 
 the county.  The total amount so transferred, and the amount 
 previously estimated to be in such suspense fund, shall be 
 included in the official minutes of the next regular meeting of 
 the board.  The amount that may be expended for any specific 
 purpose during any one fiscal year shall not, in any case, 
 exceed the amount apportioned for such purpose, and shall be 
 paid only from its appropriate fund.  

    HIST: (814) RL s 475; 1967 c 544 s 1 

     383.08 Filing with board of tax levy.  

    The county board shall prepare and file with the board of 
 tax levy, or corresponding body, if any, at its annual meeting, 
 the itemized statement and estimates hereinbefore required, and 
 any amendment required by such board of tax levy or 
 corresponding body.  

    HIST: (815) RL s 476 

     383.09 Maximum tax rate.  

    If the maximum rate of taxation for the various purposes 
 for which the county board are authorized to levy taxes 
 mentioned in the itemized statement, together with the estimated 
 amount of all revenues of the county for the ensuing year, 
 exclusive of those derived from taxation, and the amount 
 estimated to the credit of the suspense fund at the end of the 
 fiscal year, does not, when all has been properly apportioned, 
 equal the total amount mentioned in the itemized statement, or 
 amendment thereof, the county auditor shall reduce 
 proportionately the several funds mentioned in the itemized 
 statement, except that the items for sinking fund, bonds, 
 interest on bonds, salaries, and other items, the charges for 
 which are fixed by law, shall remain at the full amount required 
 by law.  

    HIST: (816) RL s 477 

     383.10 Itemized statement; expenditures, how limited.  

    At the first regular meeting of the county board in 
 November of each year the county auditor shall present to it, to 
 be embodied in its official proceedings, a statement showing the 
 several amounts included in the itemized statement, or amendment 
 thereof, if any, and in a parallel column the amounts of the 
 several funds as they will be when the total tax levied for 
 county purposes, as finally fixed and determined upon, the 
 amount estimated to be in the suspense fund, and the estimated 
 amount of all revenues of the county for the ensuing year, 
 exclusive of those derived from taxation, have all been properly 
 apportioned to the funds as in this chapter provided.  The 
 amounts so apportioned will show the sum permitted to be 
 expended for each of the purposes specified in the itemized 
 statement during the next fiscal year, but the amount so 
 permitted to be expended for each specified purpose shall in no 
 case exceed the amount mentioned in the itemized statement or 
 amendment thereof.  

    HIST: (817) RL s 478 

     383.11 Money expended only as specified.  

    Any contract entered into by the county board which 
 provides for expenditures for a specific purpose during any 
 fiscal year in excess of the amount apportioned therefor, and 
 the voting of any money for any specific purpose in excess of 
 the amount specified therefor for any fiscal year, shall be 
 void.  The board shall indicate, upon the minutes of its 
 proceedings and in the official publication thereof, the fund 
 from which the claim allowed by it is to be paid, its amount, to 
 whom payable, and the purpose and account for which it was 
 incurred, and no such claim shall be charged to or paid from any 
 fund but that to which it legally belongs.  

    HIST: (818) RL s 479 

     383.12 Excessive expenditure; gross misdemeanor.  

    Any county commissioner who shall contract, vote, or 
 bargain for the expenditure of money from a fund, the payment of 
 which, including the amount already contracted, voted, or 
 appropriated, shall exceed in any fiscal year the amount 
 specifically apportioned to such fund at the beginning of such 
 year, shall be guilty of a gross misdemeanor.  

    HIST: (819) RL s 480