1998 Minnesota Statutes

     128C.12 Audits and reports by state auditor. 

    Subdivision 1.    Dues and events revenue.  The state 
 auditor annually must examine the accounts of, and audit all 
 money paid to, the state high school league by its members.  The 
 audit must include financial and compliance issues.  The state 
 auditor must also audit all money derived from any event 
 sponsored by the league.  League audits must include audits of 
 administrative regions of the league.  The league and its 
 administrative regions may not contract with private auditors.  
 The scope of the state auditor's examinations of the league must 
 be agreed upon by the board and the state auditor, provided that 
 all requirements of this section must be met. 

    Subd. 2. Repealed, 1991 c 265 art 11 s 26 

    Subd. 3.    Copies.  The state auditor must file copies 
 of the financial and compliance audit report with the 
 commissioner of children, families, and learning and the 
 director of the legislative reference library. 

    Subd. 4.    Coverage of report.  The audit report must 
 include the aggregate totals for all revenues and expenditures 
 for the current year and the three years before the current year 
 and the percent and dollar change from the year before each of 
 the four years.  Revenue items from student activities, 
 membership dues, publications, registration of officials and 
 judges, interest, automobile sales; and from other sources 
 including medals, refunds, and reimbursements must be audited 
 annually.  Expenditure items related to staff, the board of 
 directors, student activities, capital outlay, and office and 
 other purposes including membership services must be audited 
 annually.  

    Subd. 5.    League to pay for audit.  The league must 
 pay for the audit. 

    HIST: 1989 c 220 s 4; 1991 c 265 art 11 s 13; 1991 c 345 art 1 
 s 75; 1Sp1995 c 3 art 16 s 13; 1Sp1997 c 4 art 7 s 38