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    Subdivision 1. Officer selection. On the first Monday of January of each year, or as soon
thereafter as practicable, the board must meet and organize by selecting a chair, clerk, and a
treasurer, who shall hold their offices for one year and until their successors are selected and
qualify. The persons who perform the duties of the clerk and treasurer need not be members of the
board and the board by resolution may combine the duties of the offices of clerk and treasurer in a
single person in the Office of Business Affairs. They may appoint a superintendent who shall be
ex officio a member of the board, but not entitled to vote therein.
    Subd. 2. Chair. The chair when present shall preside at all meetings of the board, countersign
all orders upon the treasurer for claims allowed by the board, represent the district in all actions
and perform all the duties usually incumbent on such officer. In case of absence, inability, or
refusal of the clerk to draw orders for the payment of money authorized by a vote of the majority of
the board to be paid, the orders may be drawn by the chair, and paid by the treasurer. A statement
of the orders drawn, with a copy of such orders, shall be delivered to the clerk by the treasurer, or
the office of the clerk may be declared vacant by the chair and treasurer and filled by appointment.
    Subd. 3. Official depository. The treasurer shall deposit the funds of the district in the
official depository.
    Subd. 4. Treasurer reports. The treasurer shall make all reports which may be called for by
the board and perform all duties usually incumbent on such officer.
    Subd. 5. Insufficient funds. In the event that valid orders are presented to the treasurer for
payment, and there are insufficient funds on hand to pay them, the treasurer shall receive, endorse
and process them in accordance with section 123B.12.
    Subd. 6. Performance bond. When the duty devolves upon any person employed by a board
to receive money and pay it over to the treasurer of the district, the district must require a bond
from such person and pay all premiums therefor. The amount of each bond shall be fixed by the
board and the bond approved by it. The bond must be not less than $500 conditioned for the
faithful performance of the duty and be filed with the clerk. In lieu of individual bonds, the district
may prescribe and keep in effect a schedule or position insurance policy or blanket bond in such
aggregate amount as the district determines, insuring the fidelity of such persons in the amount
of not less than $500 for each such person.
    Subd. 7. Clerk records. The clerk shall keep a record of all meetings of the district and the
board in books provided by the district for that purpose. The clerk shall, within three days after an
election, notify all persons elected of their election. By August 15 of each year the clerk shall file
with the board a report of the revenues, expenditures and balances in each fund for the preceding
fiscal year. The report together with vouchers and supporting documents shall subsequently be
examined by a public accountant or the state auditor, either of whom shall be paid by the district,
as provided in section 123B.77, subdivision 3. The board shall by resolution approve the report or
require a further or amended report. By August 15 of each year, the clerk shall make and transmit
to the commissioner certified reports, showing:
(1) The condition and value of school property;
(2) The revenues and expenditures in detail, and such other financial information required by
law, rule, or as may be called for by the commissioner;
(3) The length of school term and the enrollment and attendance by grades; and
(4) Such other items of information as may be called for by the commissioner.
The clerk shall enter in the clerk's record book copies of all reports and of the teachers' term
reports, as they appear in the registers, and of the proceedings of any meeting as furnished by
the clerk pro tem, and keep an itemized account of all the expenses of the district. The clerk
shall furnish to the auditor of the proper county, by October 10 of each year, an attested copy
of the clerk's record, showing the amount of money voted by the district or the board for school
purposes; draw and sign all orders upon the treasurer for the payment of money for bills allowed
by the board for salaries of officers and for teachers' wages and all claims, to be countersigned by
the chair. Such orders must state the consideration, payee, and the fund and the clerk shall take a
receipt therefor. Teachers' wages shall have preference in the order in which they become due, and
no money applicable for teachers' wages shall be used for any other purpose, nor shall teachers'
wages be paid from any fund except that raised or apportioned for that purpose.
History: Ex1959 c 71 art 4 s 16; 1969 c 9 s 27; 1971 c 144 s 1; 1973 c 492 s 7; 1974 c 37 s
1; 1975 c 162 s 25; 1975 c 432 s 16; 1978 c 706 s 13-15; 1978 c 764 s 31,32; 1979 c 334 art
6 s 8; 1981 c 175 s 1; 1983 c 314 art 7 s 18; 1986 c 444; 1987 c 398 art 8 s 8; 1990 c 562 art
8 s 21,22; 1991 c 265 art 9 s 34,35; 1993 c 224 art 9 s 22; art 12 s 15; 1Sp1995 c 3 art 9 s
19; art 16 s 13; 1998 c 397 art 6 s 55-61,124; art 11 s 3; 1998 c 398 art 6 s 16; 2000 c 254 s
9; 1Sp2003 c 9 art 2 s 13

Official Publication of the State of Minnesota
Revisor of Statutes