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2006 Minnesota Statutes
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Chapter 412
Section 412.591
Topics
Recent History
- 2010 Subd. 3 Amended 2010 c 191 s 9
- 2004 Subd. 2 Amended 2004 c 281 s 3
- 1995 Subd. 2 Amended 1995 c 27 s 3
- 1994 Subd. 2 Amended 1994 c 546 s 2
This is an historical version of this statute chapter. Also view the most recent published version.
412.591 DUTIES OF CLERK AND TREASURER; MAY BE COMBINED.
Subdivision 1. Clerk not on council; transition. 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.
Subd. 1a. If treasurer, duties unchanged. The duties of the treasurer if that office exists
shall not be affected by adoption of Optional Plan A.
Subd. 2. Combining, uncombining clerk-treasurer. 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.
Subd. 3. Audit standards if combined. (a) 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 the amount in paragraph (b), 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
the amount in paragraph (b), 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.
(b) For the purposes of paragraph (a), the amount in 2004 is $150,000, and in 2005 and
after, $150,000 adjusted for inflation using the annual implicit price deflator for state and local
expenditures as published by the United States Department of Commerce.
History: 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; 2004 c 281 s 3
Subdivision 1. Clerk not on council; transition. 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.
Subd. 1a. If treasurer, duties unchanged. The duties of the treasurer if that office exists
shall not be affected by adoption of Optional Plan A.
Subd. 2. Combining, uncombining clerk-treasurer. 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.
Subd. 3. Audit standards if combined. (a) 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 the amount in paragraph (b), 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
the amount in paragraph (b), 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.
(b) For the purposes of paragraph (a), the amount in 2004 is $150,000, and in 2005 and
after, $150,000 adjusted for inflation using the annual implicit price deflator for state and local
expenditures as published by the United States Department of Commerce.
History: 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; 2004 c 281 s 3
Official Publication of the State of Minnesota
Revisor of Statutes