Minnesota Legislature
Office of the Revisor of Statutes
2007 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
383C.027 ADMINISTRATION OF BUDGET.
Subdivision 1. Records; rules. A record of every appropriation shall be kept by the county
auditor, or by an officer, agent, or employee designated by rule, which will at all times show
the amount of any appropriation which has been expended, contracted, or obligated, and the
remaining unencumbered amount which is available for expenditure, to the extent necessary to
enable every officer, agent, or employee who has authority to incur an obligation to know whether
incurring an additional obligation will exceed the appropriation. The auditor shall make and may
amend rules governing in detail the manner in which boards, commissions, administrative officers,
and employees of the county incur, record, and report obligations as reasonably necessary to
regulate the keeping of the records required by this section and to enable the auditor to determine
and certify whether an obligation is within and pursuant to an appropriation made as required
by sections 383C.021 to 383C.026. The rules, upon adoption by the county board, shall bind all
boards, commissions, officers, agents, and employees. No contract or obligation shall be valid for
any purpose unless it is incurred, recorded, reported, and certified in accordance with the rules.
No claim or payroll shall be presented to the county board or other board, commission, or agency
for allowance, or allowed unless it has been audited by the auditor and certified by the auditor to
have been incurred within and pursuant to an appropriation as required by sections 383C.021 to
383C.026. The auditor shall not certify a claim or payroll without ascertaining that it has been
so incurred. No claim or payroll shall be allowed or paid until certified by the auditor. Before
certifying any claim or payroll, the auditor shall ascertain that the goods or services have actually
been received by the county as shown by a receiving report or time record signed by an officer,
agent, or employee who has personal knowledge that the goods or services were received or
furnished to the county. A person who falsely or fraudulently signs a receiving report or time
record is personally liable to the county for any loss sustained.
Subd. 2. Payments and obligations prohibited. No payment shall be made or obligation
incurred against an allotment or appropriation except in accordance with an appropriation duly
made in the adopted budget. An authorization of payment or incurring of obligation in violation
of this section is void and a payment so made is illegal.
Subd. 3. Accounting principles. The county shall use generally accepted accounting
principles in the management of its accounting records.
History: 1989 c 240 s 7
Subdivision 1. Records; rules. A record of every appropriation shall be kept by the county
auditor, or by an officer, agent, or employee designated by rule, which will at all times show
the amount of any appropriation which has been expended, contracted, or obligated, and the
remaining unencumbered amount which is available for expenditure, to the extent necessary to
enable every officer, agent, or employee who has authority to incur an obligation to know whether
incurring an additional obligation will exceed the appropriation. The auditor shall make and may
amend rules governing in detail the manner in which boards, commissions, administrative officers,
and employees of the county incur, record, and report obligations as reasonably necessary to
regulate the keeping of the records required by this section and to enable the auditor to determine
and certify whether an obligation is within and pursuant to an appropriation made as required
by sections 383C.021 to 383C.026. The rules, upon adoption by the county board, shall bind all
boards, commissions, officers, agents, and employees. No contract or obligation shall be valid for
any purpose unless it is incurred, recorded, reported, and certified in accordance with the rules.
No claim or payroll shall be presented to the county board or other board, commission, or agency
for allowance, or allowed unless it has been audited by the auditor and certified by the auditor to
have been incurred within and pursuant to an appropriation as required by sections 383C.021 to
383C.026. The auditor shall not certify a claim or payroll without ascertaining that it has been
so incurred. No claim or payroll shall be allowed or paid until certified by the auditor. Before
certifying any claim or payroll, the auditor shall ascertain that the goods or services have actually
been received by the county as shown by a receiving report or time record signed by an officer,
agent, or employee who has personal knowledge that the goods or services were received or
furnished to the county. A person who falsely or fraudulently signs a receiving report or time
record is personally liable to the county for any loss sustained.
Subd. 2. Payments and obligations prohibited. No payment shall be made or obligation
incurred against an allotment or appropriation except in accordance with an appropriation duly
made in the adopted budget. An authorization of payment or incurring of obligation in violation
of this section is void and a payment so made is illegal.
Subd. 3. Accounting principles. The county shall use generally accepted accounting
principles in the management of its accounting records.
History: 1989 c 240 s 7
Official Publication of the State of Minnesota
Revisor of Statutes