2007 Minnesota Statutes

268.186 RECORDS; AUDITS.
    (a) Each employer must keep true and accurate records for the periods of time and containing
the information the commissioner may require by rule. For the purpose of administering this
chapter, the commissioner has the power to audit, examine, or cause to be supplied or copied,
any books, correspondence, papers, records, or memoranda that are relevant, whether the books,
correspondence, papers, records, or memoranda are the property of or in the possession of the
employer or any other person at any reasonable time and as often as may be necessary.
    (b) Any employer that refuses to allow an audit of its records by the department, or that fails
to make all necessary records available for audit in Minnesota upon request of the commissioner,
may be assessed an administrative penalty of $500. The penalty collected is credited to the
administration account to be used by the commissioner to ensure integrity in the administration of
the unemployment insurance program.
    (c) The commissioner may make summaries, compilations, photographs, duplications,
or reproductions of any records, or reports that the commissioner considers advisable
for the preservation of the information contained therein. Any summaries, compilations,
photographs, duplications, or reproductions is admissible in any proceeding under this chapter.
The commissioner may duplicate records, reports, summaries, compilations, instructions,
determinations, or any other written or recorded matter pertaining to the administration of this
chapter.
    (d) Regardless of any law to the contrary, the commissioner may provide for the destruction
of any records, reports, or reproductions, or other papers that are no longer necessary for the
administration of this chapter, including any required audit. In addition, the commissioner may
provide for the destruction or disposition of any record, report, or other paper from which
the information has been electronically captured and stored, or that has been photographed,
duplicated, or reproduced.
History: Ex1936 c 2 s 10; 1937 c 306 s 7; 1939 c 441 s 42; 1939 c 443 s 8,10; 1941 c 554 s
9; 1943 c 650 s 7; 1945 c 376 s 9; 1947 c 600 s 3-6; 1949 c 605 s 15; 1949 c 739 s 8; 1951 c 442
s 6-10; 1951 c 713 s 29; 1953 c 97 s 15; 1953 c 603 s 1; 1953 c 612 s 1; 1955 c 847 s 22; 1957 c
883 s 7; 1965 c 45 s 42-44; 1965 c 741 s 18; 1967 c 770 s 1; 1969 c 9 s 63; 1969 c 310 s 2; 1969
c 567 s 1,3; 1969 c 854 s 11,12; 1969 c 1129 art 8 s 7; 1971 c 942 s 12; 1973 c 254 s 1,3; 1973 c
492 s 14; 1974 c 241 s 1; 1975 c 315 s 19; 1975 c 336 s 20,21; 1977 c 172 s 2; 1977 c 237 s 1;
1977 c 297 s 20; 1977 c 305 s 31; 1977 c 430 s 25 subd 1; 1978 c 674 s 60; 1979 c 181 s 15; 1980
c 615 s 37; 1981 c 311 s 39; 1982 c 424 s 130; 1982 c 545 s 23,24; 1Sp1982 c 1 s 31,32; 1983 c
216 art 1 s 87; 1983 c 247 s 114; 1983 c 260 s 58; 1983 c 312 art 8 s 2; 1983 c 372 s 37,38; 1984
c 544 s 89; 1985 c 248 s 70; 1Sp1985 c 14 art 9 s 75; 1986 c 444; 1987 c 165 s 1; 1987 c 312 art
1 s 26 subd 2; 1987 c 362 s 23; 1987 c 385 s 25; 1989 c 65 s 11; 1989 c 209 art 2 s 1; 1990 c 516
s 6,7; 1991 c 202 s 16; 1993 c 67 s 10; 1994 c 483 s 1; 1994 c 488 s 8; 1995 c 54 s 12; 1996 c 417
s 23,31; 1996 c 440 art 1 s 47; 1997 c 66 s 62,79; 1998 c 265 s 44; 1999 c 107 s 57,66; 2000 c
343 s 4; 1Sp2003 c 1 art 2 s 77; 2004 c 183 s 84; 2007 c 128 art 6 s 91