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Minnesota Legislature

Office of the Revisor of Statutes

6.54 EXAMINATION OF COUNTY AND MUNICIPAL RECORDS PURSUANT TO
PETITION.
The registered voters in a county or home rule charter or statutory city or the electors at an
annual or special town meeting of a town may petition the state auditor to examine the books,
records, accounts, and affairs of the county, home rule charter or statutory city, town, or of any
organizational unit, activity, project, enterprise, or fund thereof; and the scope of the examination
may be limited by the petition, but the examination shall cover, at least, all cash received and
disbursed and the transactions relating thereto, provided that the state auditor shall not examine
more than the six latest years preceding the circulation of the petition, unless it appears to the
state auditor during the examination that the audit period should be extended to permit a full
recovery under bonds furnished by public officers or employees, and may if it appears to the
auditor in the public interest confine the period or the scope of audit or both period and scope of
audit, to less than that requested by the petition. In the case of a county or home rule charter or
statutory city, the petition shall be signed by a number of registered voters at least equal to 20
percent of those voting in the last presidential election. The eligible voters of any school district
may petition the state auditor, who shall be subject to the same restrictions regarding the scope
and period of audit, provided that the petition shall be signed by at least ten eligible voters for
each 50 resident pupils in average daily membership during the preceding school year as shown
on the records in the office of the commissioner of education. In the case of school districts, the
petition shall be signed by at least ten eligible voters. At the time it is circulated, every petition
shall contain a statement that the cost of the audit will be borne by the county, city, or school
district as provided by law. Thirty days before the petition is delivered to the state auditor it shall
be presented to the appropriate city or school district clerk and the county auditor. The county
auditor shall determine and certify whether the petition is signed by the required number of
registered voters or eligible voters as the case may be. The certificate shall be conclusive evidence
thereof in any action or proceeding for the recovery of the costs, charges, and expenses of any
examination made pursuant to the petition.
History: (3286-1) 1929 c 259 s 1; 1937 c 415 s 1; 1951 c 185 s 1; 1953 c 689 s 1; 1959 c 518
s 1; 1973 c 71 s 1; 1973 c 123 art 5 s 7; 1973 c 492 s 14; 1979 c 82 s 1; 1983 c 314 art 7 s 2; 1984
c 562 s 1; 1987 c 266 art 2 s 1; 1Sp1995 c 3 art 16 s 13; 2003 c 130 s 12; 1Sp2003 c 1 art 2 s 6