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Minnesota Legislature

Office of the Revisor of Statutes

385.06 ACCOUNTS AUDITED.
    Subdivision 1. Audit. The county board in each county may carefully examine and audit
such accounts, books, and vouchers of the county treasurer as will enable it to ascertain the kind,
description, and amount of funds in the treasury of such county, or belonging thereto, without
previous notice to the treasurer. The county board shall also witness and attest the transfer and
delivery of accounts, books, vouchers, and funds by each outgoing treasurer to the successor
in office.
    Subd. 2. Board may employ assistants. The county board may employ the assistance
of any county officer or employee or any public accountant where such assistance is deemed
necessary by the county board to accomplish the internal audit or other functions involved. A
public accountant is a person who for a period of three years prior to the date of such employment
has been actively engaged in the practice of public accounting.
History: (844) RL s 499; 1909 c 22 s 1; 1953 c 101 s 1; 1967 c 409 s 2; 1986 c 444