3.978 AUXILIARY POWERS.
Subdivision 1. Subpoena power.
In all matters relating to official duties, the legislative
auditor has the powers possessed by courts of law to issue and have subpoenas served.
Subd. 2. Inquiry and inspection power; duty to aid legislative auditor.
All public officials
and their deputies and employees, and all corporations, firms, and individuals having business
involving the receipt, disbursement, or custody of public funds shall at all times afford reasonable
facilities for examinations by the legislative auditor, make returns and reports required by the
legislative auditor, attend and answer under oath the legislative auditor's lawful inquiries,
produce and exhibit all books, accounts, documents, data of any classification, and property
that the legislative auditor may need to inspect, and in all things aid the legislative auditor in
the performance of duties.
Subd. 3. Penalties.
(a) If a person refuses or neglects to obey any lawful direction of the
legislative auditor, a deputy or assistant, or withholds any information, book, record, paper or
other document called for by the legislative auditor for the purpose of examination, after having
been lawfully required by order or subpoena, upon application by the auditor, a judge of the
district court in the county where the order or subpoena was made returnable shall compel
obedience or punish disobedience as for contempt, as in the case of a similar order or subpoena
issued by the court.
(b) A person who swears falsely concerning any matter stated under oath is guilty of a
History: 1974 c 118 s 1; 1986 c 444; 1988 c 469 art 1 s 1; 2005 c 163 s 1