2001 Minnesota Statutes

  161.08 Books of account. 

    (a) The commissioner shall keep accurate and complete books 
 of account as may be prescribed by the commissioner of finance, 
 the same to show in detail itemized receipts and disbursements 
 of the trunk highway fund.  The books of account shall show the 
 following facts, among others: 

    (1) the expenses of maintaining the transportation 
 department, including the salaries and expenses of the 
 individual members thereof; 

    (2) the amounts of money expended in each county of the 
 state for the construction of trunk highways, and when, where, 
 and upon what job or portion of road expended so that the cost 
 per mile of such construction can be easily ascertained; 

    (3) any other money expended by the state in connection 
 with any roads other than trunk highways and when, where, and 
 upon what portion of road so expended; and 

    (4) the amount of road equipment and materials purchased, 
 and when, where, and from whom purchased, and the price paid for 
 each item.  

    (b) The original invoices shall form a part of the 
 permanent files and records in the department of transportation 
 and be open to public inspection. 

    HIST: 1959 c 500 art 2 s 8; 1963 c 333 s 1; 1973 c 492 s 14; 
 1976 c 166 s 7; 1999 c 99 s 13