2003 Minnesota Statutes

     367.36 Combining the offices of clerk and treasurer. 

    Subdivision 1.    Transition; audit.  In a town in which 
 option D is adopted, the incumbent treasurer shall continue in 
 office until the expiration of the term.  Thereafter, or at any 
 time a vacancy other than a temporary vacancy under section 
 367.03 occurs in the position, the duties of the treasurer 
 prescribed by law shall be performed by the clerk who shall be 
 referred to as the clerk-treasurer.  If option D is adopted at 
 an election in which the treasurer is also elected, the election 
 of the treasurer's position is void.  If the offices of clerk 
 and treasurer are combined and the town's annual revenue is more 
 than $100,000, the town board shall provide for an annual audit 
 of the town's financial affairs by the state auditor or a public 
 accountant in accordance with minimum audit procedures 
 prescribed by the state auditor.  If the offices of clerk and 
 treasurer are combined and the town's annual revenue is $100,000 
 or less, the town board shall provide for an audit of the town'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.  Upon completion of an audit by a public 
 accountant, the public accountant shall forward a copy of the 
 audit to the state auditor.  For purposes of this subdivision, 
 "public accountant" means a certified public accountant or a 
 certified public accounting firm licensed by the Board of 
 Accountancy under chapter 326A. 

    Subd. 2.    Abandonment.  If option D is abandoned, the 
 office of treasurer that would be filled at that election shall 
 be filled conditionally at that election, and the ballot shall 
 indicate that the candidate shall assume office only if the 
 option is abandoned as a result of the election.  

    HIST: 1975 c 274 s 7; 1986 c 444; 1990 c 401 art 1 s 1; 1992 c 
 592 s 6; 1994 c 546 s 1; 1995 c 27 s 1; 1995 c 186 s 119; 2001 c 
 109 art 2 s 6; 2003 c 60 s 5