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Chapter 6
Section 6.67
Topics
Recent History
- 2013 6.67 Amended 2013 c 111 art 5 s 3
- 2011 6.67 Amended 2011 c 8 art 8 s 1
- 2010 6.67 Amended 2010 c 359 art 12 s 1
- 2009 6.67 Amended 2009 c 86 art 1 s 3
- 2008 6.67 Amended 2008 c 349 art 14 s 1
- 2008 6.67 Amended 2008 c 200 s 15
- 2003 6.67 Amended 2003 c 1 art 2 s 11
This is an historical version of this statute chapter. Also view the most recent published version.
6.67 PUBLIC ACCOUNTANTS; REPORT OF EVIDENCE POINTING TO
MISCONDUCT.
Whenever a public accountant in the course of auditing the books and affairs of a county,
city, town, school district, or other public corporations, shall discover evidence pointing to
nonfeasance, misfeasance, or malfeasance, on the part of an officer or employee in the conduct of
duties and affairs, the public accountant shall promptly make a report of such discovery to the
state auditor and the county attorney of the county in which the governmental unit is situated and
the public accountant shall also furnish a copy of the report of audit upon completion to said
officers. The county attorney shall act on such report in the same manner as required by law for
reports made to the county attorney by the state auditor.
History: 1957 c 631 s 4; 1959 c 518 s 6; 1973 c 123 art 5 s 7; 1973 c 492 s 14; 1986 c
444; 1Sp2003 c 1 art 2 s 11
MISCONDUCT.
Whenever a public accountant in the course of auditing the books and affairs of a county,
city, town, school district, or other public corporations, shall discover evidence pointing to
nonfeasance, misfeasance, or malfeasance, on the part of an officer or employee in the conduct of
duties and affairs, the public accountant shall promptly make a report of such discovery to the
state auditor and the county attorney of the county in which the governmental unit is situated and
the public accountant shall also furnish a copy of the report of audit upon completion to said
officers. The county attorney shall act on such report in the same manner as required by law for
reports made to the county attorney by the state auditor.
History: 1957 c 631 s 4; 1959 c 518 s 6; 1973 c 123 art 5 s 7; 1973 c 492 s 14; 1986 c
444; 1Sp2003 c 1 art 2 s 11
Official Publication of the State of Minnesota
Revisor of Statutes