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    Subdivision 1. Audit and examinations. All powers and duties conferred and imposed
upon the state auditor with respect to state, county, and first-class city officers, institutions, and
property are hereby extended to the various fire and police relief associations in the state. The
state auditor shall annually audit the special and general funds of the relief association or, at the
request of the board of trustees or the municipality, the state auditor may contract for an annual
audit by a certified public accountant. The state auditor may determine that an annual audit is
not necessary, in which case the state auditor shall develop a plan for examination of unaudited
relief associations, and shall prescribe suitable systems of accounts and budgeting, and forms,
books, and instructions concerning the same.
Copies of the written report of the state auditor on the financial condition and accounts of
the relief association shall be filed with the board of trustees of the relief association and the
governing body of the municipality associated with the relief association. If the report discloses
malfeasance, misfeasance, or nonfeasance with regard to relief association funds, copies thereof
shall be filed with the city attorney or county attorney in the city or county in which the relief
association is located, and these officials of the law shall institute proceedings, civil or criminal,
as the law and public interest require.
    Subd. 2.[Repealed, 1987 c 404 s 191]
    Subd. 3. Report to commissioner of revenue. The state auditor shall file with the
commissioner of revenue a financial compliance report certifying for each relief association:
(1) the completion of the annual financial report required pursuant to section 69.051 and the
auditing or certification of those financial reports pursuant to subdivision 1; and
(2) the receipt of any actuarial valuations required pursuant to section 69.77 or 69.773.
History: 1986 c 359 s 2

Official Publication of the State of Minnesota
Revisor of Statutes