6.68 STATE AUDITOR MAY ASSIST PUBLIC ACCOUNTANT IN AUDIT.
Subdivision 1. Request to governing body.
If in an audit of a county, city, town, school
district, or other public corporation, a public accountant has need of the assistance of the state
auditor, the accountant may obtain such assistance by requesting the governing body of the
governmental unit being examined to request the state auditor to perform such auditing or
investigative services, or both, as the matter and the public interest require.
Subd. 2. Auditor's report; payment.
The state auditor shall work in close cooperation with
the public accountant in rendering the services so requested and the state auditor shall make
such report of findings to the county attorney as is required by law to be made of nonfeasance,
misfeasance, and malfeasance discovered by the state auditor. The governmental unit shall be
liable for the payment of such services so performed by the state auditor in the same manner as if
it had requested the services pursuant to section
History: 1957 c 631 s 5; 1973 c 123 art 5 s 7; 1973 c 492 s 14; 1986 c 444; 1Sp2003 c 1
art 2 s 12