1999 Minnesota Statutes

     412.591 Duties of clerk. 

    Subdivision 1.  The clerk shall perform all the duties 
 imposed on the clerk in cities generally but shall not be a 
 member of the council, except that when Optional Plan A is first 
 adopted in any city, the incumbent clerk shall continue to be a 
 member of the council until the expiration of the term.  The 
 duties of the treasurer if that office exists shall not be 
 affected by adoption of Optional Plan A.  

    Subd. 2.  Cities operating under Optional Plan A may, by an 
 ordinance effective after the expiration of the term of the 
 incumbent treasurer at the date of adoption of Optional Plan A, 
 combine the offices of clerk and treasurer in the office of 
 clerk-treasurer and thereafter the duties of the treasurer as 
 prescribed by this chapter shall be performed by the 
 clerk-treasurer.  The offices of clerk and treasurer may be 
 reestablished by ordinance.  If the offices of clerk and 
 treasurer are combined as provided by this section, and the 
 city's annual revenue for all governmental and enterprise funds 
 combined is more than $100,000, the council shall provide for an 
 annual audit of the city's financial affairs by the state 
 auditor or a public accountant in accordance with minimum 
 procedures prescribed by the state auditor.  If the offices of 
 clerk and treasurer are combined and the city's annual revenue 
 for all governmental and enterprise funds combined is $100,000 
 or less, the council shall provide for an audit of the city's 
 financial affairs by the state auditor or a public accountant in 
 accordance with minimum audit procedures prescribed by the state 
 auditor at least once every five years, which audit shall be for 
 a one-year period to be determined at random by the person 
 conducting the audit. 

    HIST: 1949 c 119 s 75; 1961 c 230 s 4; 1965 c 417 s 12; 1973 c 
 123 art 2 s 1 subd 2; 1973 c 492 s 14; 1986 c 444; 1994 c 546 s 
 2; 1995 c 27 s 3