1997 Minnesota Statutes

     367.36 Combining the offices of clerk and treasurer. 

    Subdivision 1.    Transition; audit.  In a town in which 
 option D is adopted, the incumbent treasurer shall continue in 
 office until the expiration of the term.  Thereafter the duties 
 of the treasurer prescribed by law shall be performed by the 
 clerk who shall be referred to as the clerk-treasurer.  If the 
 offices of clerk and treasurer are combined and the town's 
 annual revenue is more than $100,000, the town board shall 
 provide for an annual audit of the town's financial affairs by 
 the state auditor or a public accountant in accordance with 
 minimum audit procedures prescribed by the state auditor.  If 
 the offices of clerk and treasurer are combined and the town's 
 annual revenue is $100,000 or less, the town board shall provide 
 for an audit of the town's financial affairs by the state 
 auditor or a public accountant in accordance with minimum audit 
 procedures prescribed by the state auditor at least once every 
 five years, which audit shall be for a one-year period to be 
 determined at random by the person conducting the audit.  Upon 
 completion of an audit by a public accountant, the public 
 accountant shall forward a copy of the audit to the state 
 auditor.  For purposes of this subdivision, "public accountant" 
 means a certified public accountant, a certified public 
 accounting firm, or a licensed public accountant, all licensed 
 by the board of accountancy under sections 326.17 to 326.229. 

    Subd. 2.    Abandonment.  If option D is abandoned, the 
 office of treasurer that would be filled at that election shall 
 be filled conditionally at that election, and the ballot shall 
 indicate that the candidate shall assume office only if the 
 option is abandoned as a result of the election.  

    HIST: 1975 c 274 s 7; 1986 c 444; 1990 c 401 art 1 s 1; 1992 c 
 592 s 6; 1994 c 546 s 1; 1995 c 27 s 1; 1995 c 186 s 119